Certificate Of Governmental Exemption From Payment Of Hotel Occupancy Taxes And Hotel Sales Taxes (Page 2 of 2) in pdf

Certificate Of Governmental Exemption From Payment Of Hotel Occupancy Taxes And Hotel Sales Taxes Page 2

BC 1376 (12/02)

HOTEL MOTEL EXEMPTIONS APPLICABLE TO BOSSIER CITY SALES TAX AND

OCCUPANCY TAX AND BOSSIER PARISH SALES TAX

Hotel Motel Sales Tax

Furnishing hotel rooms and overnight camping facilities are taxable services R.S. 47:301(14):

"Hotel" or "tourist camp" means any establishment engaged in the business of furnishing:

6 or more sleeping rooms, cottages, and cabins to transient guests

Guests paying for rooms on a monthly basis and residing for 60 or more consecutive days are considered

permanent guest and sales tax is inapplicable. (i.e. guests are obligated to occupy and pay for the room

for minimum of 2 months) and:

The sales tax paid during this period is not refundable.

No exemptions are allowed for religious groups

Rooms billed and paid directly by Federal, State of Louisiana and their political subdivisions are not

taxable. (See Form BC-1376)

Rooms not paid directly by, but reimbursed under accountable employer expense plans are considered

directly paid only if:

Forms LA DOR R-1376 and BC-1376 are signed by the government employee and either:

1. the government travel orders are attached as substantiation or

2. if no travel orders are attached the form must be signed by the government employer

representative directing the travel.

Hotel Motel Occupancy Tax

Shall not apply to rooms (or overnight camping facilities):

1. rented to the same occupant for 15 or more consecutive days or

2. rented on an annual contract basis for consecutive or nonconsecutive days

• Occupancy tax paid during the first 15 days is not refundable

Unless the reservation is booked in advance

3. rented as meeting rooms

4. provided on a complimentary basis