26 CAR § 30-1407. Tourism tax

(a) In addition to state and local sales or use tax, a two percent (2%) tourism tax on the gross receipts or gross proceeds derived from the following: (1) The service of furnishing a condominium, townhouse, or rental house to a transient guest; (2) The service of furnishing a guest room, suite, or other accommodation by a: (A) Hotel; (B) Motel; (C) Lodging house; (D) Tourist camp; (E) Tourist court; (F) Property management company; or (G) Any other provider of an accommodation to a transient guest; (3)(A) A camping fee at a public or privately owned campground, except a federal campground. (B) See 26 CAR § 30-516; (4) The rental of a watercraft, boat motor and related boat equipment, life jacket or cushion, water skis, or oar or paddle by a: (A) Boat dock; (B) Marina; (C) Canoe or raft rental business; or (D) Other business engaged in the rental of watercraft; and (5) The admission price to a tourist attraction. (b) Definitions. As used in this section: (1)(A) “Camping fee” means a fee for furnishing a camping space or trailer space on less than a month-to-month basis. (B) See 26 CAR § 30-516; (2) “Special event” means any attraction, festival, or other event of not more than fourteen (14) days' duration; (3)(A) “Tourist attraction” means: (i) Theme parks; (ii) Water parks; (iii) Water slides; (iv) River boat and lake boat cruises and excursions; (v) Local sightseeing and excursion tours; (vi) Helicopter tours; (vii) Excursion railroads; (viii) Carriage rides; (ix) Horse racing; (x) Dog racing; (xi) Car racing; (xii) Indoor and outdoor plays or music shows; (xiii) Folk centers; (xiv) Observation towers; (xv) Privately owned or operated museums; (xvi) Privately owned historic sites or buildings; and (xvii) Natural formations such as: (a) Springs; (b) Bridges; (c) Rock formations; (d) Caves; and (e) Caverns. (B) “Tourist attraction” does not include: (i) A special event; (ii) An event of a school, college, or university; or (iii) An event of a restaurant, coffee shop, dinner theater that admits dinner guests only, cafe, cafeteria, or any other public eating establishment that is open for business every month of the year; (4)(A) “Transient guest” means a person that rents an accommodation, other than the person’s regular place of abode, on less than a month-to-month basis. (B) The criteria for a month-to-month rental are set forth in 26 CAR § 30-501(b); and (5)(A) “Watercraft” means a: (i) Boat; (ii) Canoe; (iii) Kayak; (iv) Sailboat; (v) Party barge; (vi) Raft; (vii) Jet ski; (viii) Houseboat; or (ix) Amphibious vehicle. (B) “Watercraft” does not include a tug boat or barge. (c) Credit cards. For guidance concerning federal credit cards see 26 CAR § 30-1126.