For purposes of this section, gross receipts shall be computed upon the base room rental rate. There shall be excluded from the gross revenue, by which this 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;
(B) The amount of any transient room tax levied under authority of Title 17, Chapter 31, as amended, or its successor;
(C) Receipts from the sale or service charge for any food, beverage, or room service charges in conjunction with the occupancy of the suite, room, or rooms, not included in the base room rate; and
(D) Charges made for supplying telephone service, gas, or electrical energy service, not included in the base room rate.
(Prior Code, § 4.10.050) (Ord. 03-2009, passed 2-18-2009)