(A) The operator shall be entitled to deduct from the calculation of tax paid an amount attributable to the provision of food and beverages provided to guests, the uniform cost of which is included in the price of the accommodation.
(1) When only coffee and tea, cookies, and/or candy are provided, the amount of one dollar may be deducted from the amount of rent for each room for each night that the room is occupied from the rent otherwise subject to tax.
(2) When a continental breakfast is provided, meaning generally pastries, cereals, fruit, and beverages, an amount of five dollars per room per night may be so deducted.
(3) When a made-to-order hot breakfast is provided, an amount of ten dollars per room per night may be so deducted.
(B) The operator may apply for permission from the Tax Administrator to deduct higher amounts for food and/or beverages provided, and the Administrator shall approve such deductions, upon a showing that the operator's reasonably imputed value for the food and/or beverage is higher than the amounts specified in this section for flat deductions. The reasonableness of the imputed value may be determined by the operator's actual costs, reasonable overhead and profit.
(Ord. 1045-C-S, passed 4-12-05)