- (a) The full retail price charged for occupancy shall be subject to tax, including any fee, service, or other charge required to be paid by the occupant to a room facilitator.
- (b) Amounts paid by an operator to a travel agent as commission or compensation for the travel agent’s services shall not be subject to tax.
Source. #13432, eff 8-12-22; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34