- (a) Gross rental receipts includes value received or promised as consideration to any rental facilitator for a rental agreement, including any fee, service, or other charge or amount required to be paid by the renter as a condition for the rental agreement.
- (b) Gross rental receipts shall not include amounts paid by an operator to a travel agent as commission or compensation for the travel agent’s services.
Source. #13432, eff 8-12-22; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34