A. If the charge made by a hotel to a transient includes any charge for services or accommodations in addition to that of lodging and/or the use of lodging space, then such portions of the total charge as represents only the charge for the use of the room and/or lodging space shall be distinctly set out and billed to such transient by such hotel as a separate item, or the entire charge shall be deemed charge for use of lodging space subject to the tax imposed by article IV, section 2-447. (Ord. 2007-04, 3-13-2007)
B. A separately itemized charge for use of the furnishings contained in lodging or lodging space rented, leased, or licensed to a transient shall be deemed gross income from the business of renting, leasing, and licensing lodging to a transient. Furthermore, in regard to such tangible personal property, such person is deemed not in the business of rental, leasing and licensing of tangible personal property for all purposes of this chapter.
C. Persons engaged in the business of rental, leasing, and licensing of lodging to a transient shall include charges for complementary food and drink as gross income from the business of rental, leasing, and licensing of lodging to transients, and shall not be deemed in the restaurant business for all purposes of this chapter, unless such charges:
1. Are made only at the request of the transient, or as separate, optional charge for consuming specific food or drink (for example: "room service" charges); and
2. Are commensurate with charges for like quantity and type of food consumed by patrons of persons engaged in the restaurant business. (Ord. 7-1995, 9-18-1995)