Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles.

# (1)

# (A)

4.45% of the gross receipts for the sale or charges for any room or rooms, lodgings, or accommodations furnished to a transient by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients; and

# (B)

If the occupancy of a room or rooms, lodgings, or accommodations is reserved, booked, or otherwise arranged for by a room remarketer, the tax imposed by this paragraph shall be determined based on the net charges and additional charges received by the room remarketer.

# (2)

1% of the gross receipts from the sale or charges made for:

# (A)

Food or drink prepared for immediate consumption, or sold as described in § 47-2001(n)(1)(A)(i);

# (B)

Spiritous or malt liquors, beers, and wine sold for consumption on the premises where sold;

# (C)

Rental or leasing of rental vehicles and utility trailers as defined in § 50-1505.01(8) and (9); or

# (D)

Spirituous or malt liquors, beers, and wine sold by an alcoholic beverage licensee acting under authority of §§ 25-112(h)(1), 25-113(a)(3)(C), or 25-113.01(f) or (g).