§ 35.06 EXCLUSIONS.

   There shall be excluded from the rent paid or charged by which the tax is measured:

   (A)   The amount of any sales or use tax imposed by the state or by any other governmental agency upon a retailer or consumer; and

   (B)   Receipts from the sale or service charge for any food or beverage or room service charges in conjunction with the occupancy of the suite, room or rooms.

(Prior Code, § 3-5A-6)