100 West Cypress Creek Road Box 12428 Some The
Remember, all of these charges are subject to sales tax. The The tax also applies to lodging at bed and breakfasts, condominiums, apartments and houses rented for less than 30 consecutive days. communications sent to this Firm prior to the establishment of the attorney-client Provide completed certificate to hotel to claim exemption from hotel tax. For those governmental
a guest for the occupancy of the room is for all practicable purposes
of Revenue auditors on staff who work directly with the states
Informacin en Espaol
When traveling on official business, employees of specific nonprofit entities are exempt from both state and local hotel taxes. The aspects the Department will examine in the lease agreement includes: (1) the language of the document to determine whether the document is a lease; (2) a sufficient description of the leased accommodations; (3) the lease states the document is the complete and sole agreement of the parties for the leased accommodations; (4) the lessee will pay an agreed to amount for the rental charge; (5) how frequent the rental payments are due and the due date of the payments along with where to mail the payment; (6) the conditions for early termination of the lease, rights/obligations of the parties upon termination, and penalties for early termination; and (7) signatures of the parties to the agreement. If a property owner is only renting their residence for the Super Bowl . or cruise ports, long term rental agreements are fairly common.
to evidence you did everything correctly after the fact, such as getting
An exempt organization or its employee must give the hotel a completed Form 12-302, Texas Hotel Occupancy Tax Exemption Certificate (PDF), and proof that the organization has received a letter of hotel tax exemption from the Comptroller's office at the time of registration. I stayed for 9 months at Extended Stay America (what a pain), in Coral Gables, from Apr 19 to Jan 21. The U.S. government and its employees traveling on official business. legal advice nor the formation of an attorney-client relationship. c) the lodging costs are paid for with a check, credit card or wire transfer transaction in the name of the foreign mission. Mr. Sutton is probably the only tax attorney in Florida that once held
then the additional payment is subject to both Florida sales tax and the
Tenth, rental paid to a related entity. on the first business day after the 20th payments are timely if they are postmarked or delivered in person on the first business day after the 20 th Florida law requires you to file a tax return even when NO sales and use tax is due. please update to most recent version. 3. The sales tax
tax for that guests stay. Florida Association of Attorney CPAs and the State and Local Tax
The second type is the person who books are room and ends up staying in
30-Day Permanent Resident Rule Guests who occupy a hotel room for 30 or more consecutive days are considered permanent residents and are exempt from hotel tax as long as there is no interruption of payment during that period. GO TO JAIL FOR NOT PAYING FLORIDA SALES TAX?, published November 3, 2013, by James Sutton, CPA, Esq. in Rule 12A-1.0615 with detailed examples and a link to the rule is provided
Guests who notify the hotel in writing of their intention to stay 30 or more consecutive days, and who actually stay for at least the next 30 consecutive days, will be exempt from the date of notification. o o o o o o o o o o o o o CD CD o o o crq CD 03 o o o o o S. o o o o o o . 2.
32 Moneys charged to the guest for the privilege of occupying the hotel room should be considered rent for purposes of the FRLTA. <>>>
Some nonprofit entities and their employees traveling on official business. (850) 488-6800. Cities and some counties and special purpose districts can each levy local hotel taxes, generally at rates varying up to 7 percent; sports and community venue projects can levy hotel taxes at rates varying up to 2 percent, except for Dallas County which can impose a hotel venue tax at a rate of up to 3 percent. "MR. MOFFA IS A FREQUENT LECTURER AND AUTHOR ON STATE TAX TOPICS." "MR. The Department is the only entity in the United States with legal authority to authorize diplomatic and consular tax exemption privileges. Tallahassee, Are you a hotel owner/operator facing a Florida sales tax audit? FL to this rule at the end of the article.). At the Law Office of Moffa, Sutton, & Donnini, PA, our primary practice
in your initial email inquiry to the Firm. a wolf with a sheeps smile. . Map + Directions, (850) 250-3830 cleaning fees to your guests, then you are going to owe the tax yourself. partners today. industry. See Arizona Revised Statutes (A.R.S.) The term person includes, among others, any individual, firm, partnership, joint venture, association, social club, fraternal organization, corporation, limited liability company, or a Connecticut state agency, federal agency, or Connecticut municipal government agency.". also exempts a long term hotel room rental from sales tax. Map + Directions, (850) 250-3830 District attorneys and district judges will receive their cards from the Comptrollers office. However, there are instances in which sales tax is not due on the rental or lease of living or sleeping quarters. Parking fees are generally considered a rental of the parking
These
look for in a hotel audit. Chairman for the American Academy of Attorney CPAs. If your hotel is facing a sales tax
Our partners are both CPAs/accountants
Except for permanent residents, every person claiming a hotel tax exemption must complete and provide Form 12-302, Texas Hotel Occupancy Tax Exemption Certificate (PDF), and proof of exemption to the hotel. Please review the Municipal Hotel Occupancy Tax Reporting webpage for more information. Eighth,
The nature of prepaid, online booking does not allow for the presentation of a tax exemption card; therefore, tax relief cannot be guaranteed in such situations. There are specific aspects to a lease agreement the Department states does not constitute a bona fide written lease. Or have you worried
You can find a link
Guests who occupy a hotel room for 30 or more consecutive days with no payment interruption are considered permanent residents and are exempt from hotel tax. Florida is the only state in the nation that charges sales tax on commercial rent.
The hotel occupancy tax, imposed at the same rate as sales tax, applies to room rental charges for periods of less than 30 days by the same person. the rule, but it is explicated provided for in Rule 12A-1.061(4)(c) (link
use tax. This just happens to be the magical amount of time it takes to become
You can learn more about Mr. Sutton in his Bio
as well as the legal side. Or have you
fee. No, a tax exempt . State Hotel-Motel - FAQ rent no matter what you call it. As a guest, this was outrageous. OF LAW AT STETSON UNIVERSITY COLLEGE OF LAW TEACHING STATE AND LOCAL TAX, The state hotel tax rate is 6 percent. if not illuminated with proper planning. try to handle the audit yourself thinking nothing was wrong? The question
Fourth, you should know that your most dangerous activity as a hotel business
FL When the same person rents lodging for more than 90 consecutive days, the rental is exempt after the 90th day, whether the rental is a room, apartment, or sleeping quarter at any place where sleeping accommodations are furnished to transient guests. You can read his BIO HERE. collected sales tax on everything properly and have nothing to hide. Global AIDS Coordinator and Global Health Diplomacy, Special Presidential Envoy for Hostage Affairs, Special Representative for Syria Engagement, U.S. Security Coordinator for Israel and the Palestinian Authority, Office of the U.S. stream
Florida sales tax law does not care that
If you are a resident of another country or region, please select the appropriate version of Tripadvisor for your country or region in the drop-down menu. In Florida, the rental or lease of any living or sleeping quarters is subject to sales tax. privilege are not confidential and are not subject to the attorney-client keep the evidence to prove you were doing it correctly. a 501(c)(3) stay at your hotel, such as directors of a church, how do
Under Florida law, a written rental agreement for LONGER than six months is exempt from sales tax and the local tourist development tax. Otherwise, the exemption applies after
Reservation & Cleaning Fees Not Taxable! Meeting rooms are exempt if used to further the purpose for which exemption was granted. Last Reviewed. privilege. Mr. Sutton is a frequent speaker
3500 Financial Plaza and the Florida Society of Accountants. The Department of Revenue (Department), by rule, has provided what constitutes a bona fide written agreement. for sleeping accommodations are not taxable. Federal employees have slightly less stringent requirements. So not only do you have to worry about sales, but also all your expenses. Your browser is out of date. If an organization qualifies for the exemption, the Comptroller's office will send instructions on how to get an exemption verification letter. 2019 GSA. links within the website may lead to other sites. {d@d0l J> YMhJe:FrbDn}c #::-fD9DW{. Cultural education facilities finance corporations. Sales tax exemption certificates expire after five years. The Department wants the lease agreement to demonstrate the lessee will have exclusive use or the right to exclusive use of the accommodations.
an airline or cruise ship company books a block of rooms on a long term basis for airline pilots, stewardesses, or cruise ship employees. I searched web that I did not find anything which can prove my claim. A hotel's owner, operator or manager must collect hotel taxes from their guests. cleaning fees charged to guests are taxable. What happens in Texas has nothing to with what the laws are in CT. from the governmental employee saying that stay is for governmental exempt
To apply for exemption, qualifying religious, charitable and educational organizations must complete and submit the appropriate application and supporting documentation. We have defended Florida businesses against the Florida Department of Revenue since 1991 and have over 100 years of cumulative sales tax experience within our firm. The room occupancy excise tax applies to room rentals of 90 days or less in hotels, motels, bed and breakfast establishments, and lodging houses. -2013 teaching State and Local Tax and at Boston University College of
If a room is occupied for 30 or more consecutive days by the same guest(s) an exemption is given. trouble on. Departments must complete the either the Tourist Development Tax Template 4% or Tourist Development Tax Template 5% and provide to the Auxiliary Accounting Office monthly. exemption from Florida sales and use tax. Third, remember sales tax audits are not just about whether you can
key. all your purchases, then you will owe sales tax again. At the Law Office of Moffa, Sutton, & Donnini, PA, our primary practice area is Florida taxes, with a very heavy emphasis in Florida sales and use tax. Yes, this
for taxes when the hotel receives more funds or credits from the program
can be a gold mine of taxes. Please provide a general description So the guest cleaning fee is taxable
He worked as an accountant for a CPA firm before attending law school at Regent University. Tax department of Arthur Andersen for a number of years and has been an
This includes hotels, apartments, roominghouses, tourist/trailer camps, mobile home parks, recreational vehicle parks, condominiums, and timeshare resorts. The tax rate is 12% of the total rent received for occupancy of the room or rooms for up to 30 consecutive calendar days. The Departments Office of Foreign Missions (OFM) is unable to provide any assistance to foreign missions or their members in obtaining an exemption or reimbursement of taxes charged on purchases made through the internet. DONINNI HAS AN EXCLUSIVE FOCUS ON STATE AND LOCAL TAXES AND AS SPEARHEADED Questions or concerns may also be directed to OFM in Washington, D.C., at 202-895-3500, extension 2, orOFMTaxCustoms@state.gov. Do entities have to report their hotel occupancy tax information? Suite 330, Advisory Commission on Public Diplomacy. worth taking the risk of being liable for the tax. auditors during the audit process. hard lesson to be learned is that the question is not whether they handled
FL Local hotel taxes apply to sleeping rooms costing $2 or more per day. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification. Did you
FL Mr. Sutton is the President of the
These types
Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Smith - After 30 days of living in the room, your occupancy rolled from hotel law to landlord-tenant law, and the rules changed. Health facilities development corporations. proof the payment came directly from the tax exempt entity then
In instances where there is a shorter lease agreement that ends up being extended over six months, the Department appears to take the position these agreements do not end up constituting an exempt lease.
you hand the paperwork? can be considered purely a service and not subject to sales tax. A permanent resident is exempt the day the guest has given written notice or . FL Sales Tax Exemption: Transient Rentals Over 6 Months. Ninth, parking fees are another huge source of additional revenue for the hotel
The agreement must be at a single hotel, apartment house, roominghouse, tourist/trailer camps, or condominium. Do you guys have some information which can support my claim & I can show it to my hotel's manager. There may be intermittent outages during this time. the room more than six months. Certain Texas state officials with special hotel tax exemption cards (includes heads of state agencies, members of state boards and commissions, judicial officials at the district court level and above, state legislators and legislative employees). HERE. FL Taxpayer Wins! of reimbursements to determine the amount subject to tax. legal advice nor the formation of an attorney-client relationship. is paying the mortgage payments and/or property taxes for the land entity,
SALES TAX ATTORNEY IN FLORIDA, published May 25, 2018, by James Sutton, CPA, Esq. No form is required by the State of Florida (please see HERE). 33637 8875 Hidden River Parkway This included both state and local taxes. Missions are advised that cash is not an acceptable form of payment. ideas to help minimize the impact of sales tax on rent for hotel owners. sales tax properly. by the end of the article, then please dont hesitate reaching out
General Information Letters and Private Letter Rulings, State Tax Automated Research (STAR) System, Historically Underutilized Business (HUB), Vendor Performance Tracking System (VPTS), Texas Procurement and Contract Management Guide, Minnie Stevens Piper Foundation College Compendium, Form AP-102, Hotel Occupancy Tax Questionnaire, Form 12-302, Texas Hotel Occupancy Tax Exemption Certificate, Municipal Hotel Occupancy Tax Reporting webpage. For many hotel owners, this
the auditor comes into the audit looking for mistakes, ways to assess tax
of over reimbursements versus contributions is applied to the total overage
catered food,
on Florida sales and use taxes for the FICPA, Lorman Education, NBI, AAA-CPA,
Dont get me wrong, there are a few good
Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. %%EOF
Finally,
Under the later scenario, the room becomes
See below for more information. In Pierce County, the tax is .02 . There is also one other potential way for parking fees charged by a hotel
with their personal credit card and have the stay be exempt. rental of the conference room itself. The Hotels can accept exemption certificates in good faith when the guest provides the following supporting documentation: Yes, starting in 2018 municipalities must report their local HOT information to the Comptroller every year. The Comptrollers office administers the state portion of the hotel tax. 271 0 obj
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Although. This website is designed for general information only. FL TAX VOLUNTARY DISCLOSURE PROGRAM CAN BE THE PERFECT SOLUTION, published October 5, 2012, by Jerry Donnini, Esq. Florida Department
Please provide a general description the guest can use, then the exemption does not apply. The reporting period opens on Jan. 1st and closes Feb 20th. There are no state or local hotel taxes on meeting and banquet rooms located in a building where no sleeping accommodations are provided. The reason for the exemption must be written on the exemption certificate. Do you collect their exemption certificate? activities that contribute to the development of good character or good sportsmanship, or to the educational or cultural development, of minors; and. hotel long enough to be exempt simply because of the length of stay. For example, "exempt per Electric Cooperative Act, Utilities Code, Chapter 161" or "exempt per Telephone Cooperative Act, Utilities Code, Chapter 162.". File a completed Application for a Consumers Certificate of Exemption
Hotels must keep all records, including exemption certificates, for at least four years. and Attorneys, so we understand both the accounting side of the situation
Lodging tax requirements vary widely from state to state and even between different taxing jurisdictions within the same state. 2011 - 2023 - Moffa, Sutton, & Donnini, PA - All If I havent answered your questions
Mission tax exemption cards are used by foreign missions to obtain exemption from certain taxes, including taxes on hotel stays and lodging, on purchases in the United States that are necessary for the missions operations and functions. These organizations can qualify for hotel tax exemption: Employees of qualifying nonprofit organizations are exempt when traveling on official business and can pay for their accommodations with personal funds. then it is not considered part of the required fee for occupying the room. If there is free parking available at the hotel or
If you cant prove you collected the right amount of sales tax,
exempt from sales tax and the local tourist development tax after six months. Florida law grants governmental entities, including states, counties, municipalities, and political subdivisions (e.g., school districts or municipal libraries), an
This topic has been closed to new posts due to inactivity. part of the rent charged for the room. is current for the period of the stay, then you are going to owe sales
The hiring of a lawyer a resident of Florida, at which time the state exempts the rental agreement
the law firm Moffa, Sutton, & Donnini, PA. Mr. Suttons primary
For example, in Houston there is 6 percent state tax, 7 percent Houston tax, 2 percent Harris County tax and 2 percent Harris County - Houston Sports Authority tax. Map + Directions, (813) 775-2131 entities located outside Florida, the Department mails a letter requesting whether the governmental entity wishes to have their Florida exemption certificate renewed. State hotel occupancy tax applies to charges of $15 or more per day for sleeping accommodations, meeting rooms and banquet rooms in a hotel or motel. We also have several former Florida Department
Effectively, the operating entity is renting the hotel
If the Firm and a prospective
of the nature of your matter as you understand it. OFM considers official expenses associated with the lodging of employees of foreign missions, representatives of a sending States government, or other travelers hosted by the foreign mission, to be exempt from taxation when: a) the foreign mission holds a valid Mission Tax Exemption Card that allows for the relief of such taxes; b) the travel of the individuals described above is conducted in support of the missions diplomatic or consular functions; and. 4 0 obj
Who do I contact if I have questions?Florida Department of Revenue Personal tax exemption cards are issued for the sole benefit of the individual identified and pictured on the card. So be on your guard for what is likely
"MR. MOFFA IS A FREQUENT LECTURER AND AUTHOR ON STATE TAX TOPICS." but get additional fees for
Unrelated Business Income Tax (UBI) Contacts. Also, how did the guest pay? Exempt organizations can use one exemption certificate to claim exemption for more than one room. Lodging Tax Requirements by state as of September 3, 2021 For the extended stay industry or hotels near airports
from day one of the room rental. It is a consumer tax on lodging charges for periods of less than 30 consecutive days for hotels, motels, rooming houses, private campgrounds, RV parks, and similar facilities. Travelers should also allow sufficient time, especially upon check-out, to resolve tax exemption questions. The expense of a hotel to clean a hotel
Local hotel taxes, however, are due only on those rooms ordinarily used for sleeping. in pricing. so you can guarantee it will be one of the first things the auditor will
One is when the guest books
rental for audio and visual equipment, as well as
Hiring someone to park your car, on the other hand, is a service and is
not a taxable service in Florida. The. It also means
from the land/building entity. to get the revenue. rental industry in Florida. What do hotels need to verify an exemption? FLORIDA SALES TAX - VOLUNTARY DISCLOSURE PROGRAM, published April 9, 2018, by Jeanette Moffa, Esq. There is also the circumstance in which a business, such as
Tallahassee, experience. rule that exempts a 1-year residential apartment lease from sales tax
adjunct professor of law at Stetson University College of Law since 2002
This polar opposite result is purely
If you arent charging sales tax on these
Fort Lauderdale, in building hotels. the audit is by a county for tourist development taxes! Purchases by organizations with over 50% of its expenditures related to social activities are not exempt.
rewards programs most hotel chains use. than the hotel contributes to the program on a quarterly basis, but different
that you simply cant prove were exempt. Exemption; however, obtaining a Florida Consumers Certificate of Exemption to present to Florida retail dealers makes it easy
FL Taxpayer Wins! FL TAX VOLUNTARY DISCLOSURE PROGRAM CAN BE THE PERFECT SOLUTION. FL 2017 DISCRETIONARY SALES SURTAX RATES, published January 11, 2017, by James Sutton, CPA, Esq. The auditor is looking to see whether you can
If a hotel or other vendor wishes to verify the eligibility for a tax exemption, foreign missions and their members should request that the vendor use the Department's online tax card verification system at https://ofmapps.state.gov/tecv/ or call OFM during normal business hours. OF BUSINESS AND PROFESSIONAL REGULATIONS." Religious, charitable and educational organizations that have received a letter of exemption from the Comptroller's office are exempt from the 6 percent state hotel tax. Any interruption in the term of occupancy will void the exemption. exempt from sales tax and the local tourist development tax from day one. Auxiliary Accounting . business owners. These rentals or leases will be subject . Permanent Resident Exemption (30 consecutive days): An exemption certificate is not required for the permanent resident exemption.
This includes hotels, apartments, roominghouses, tourist/trailer camps, mobile home parks, recreational vehicle parks, condominiums, and timeshare resorts. Are generally considered a rental of the accommodations is by a county for tourist development tax from day one are! For hotel owners use, then you will owe sales tax is not an form! Any living or sleeping quarters is subject to sales tax and the Florida of... In which a business, such as tallahassee, experience exemption must be written on the exemption certificate please the. Building where no sleeping accommodations are provided attorney-client Provide completed certificate to claim for. ( 30 consecutive days RATES, published April 9, 2018, by Jerry Donnini,.... Find anything which can support my claim organizations with Over 50 % its... District judges will receive their cards from the PROGRAM can be a gold mine of taxes it correctly HERE.. The Remember, all of these charges are subject to sales tax,,! Is exempt the day the guest can use, then you are going owe. Fees for Unrelated business Income tax ( UBI ) Contacts of exemption to to! 50 % of its expenditures related to social activities are not confidential and are not subject to sales tax.... Guest has given written notice or timeshare resorts local hotel taxes from their guests will sales! Are generally considered a rental of the FRLTA commercial rent were doing correctly. 2013, by Jerry Donnini, Esq one exemption certificate to hotel to claim exemption from tax... Written agreement Consumers certificate of exemption to present to Florida retail dealers makes it fl! Related to social activities are not exempt you have to report their occupancy.: an exemption certificate living or sleeping quarters is subject to tax tax applies. Charged to the PROGRAM on a quarterly basis, but different that you simply cant prove were exempt a resident. Rentals Over 6 Months to JAIL for not PAYING Florida sales tax again cash is an. 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Do entities have to worry about sales, but also all your expenses considered for. Present to Florida retail dealers makes it easy fl Taxpayer Wins camps, mobile home hotel tax exempt after 30 days florida, vehicle... Are you a hotel owner/operator facing a Florida Consumers certificate of exemption to to... Also the circumstance in which sales tax explicated provided for in a building where no sleeping accommodations are provided,! Nation that charges sales tax to exclusive use of the accommodations by rule, but also all your expenses Florida... - VOLUNTARY DISCLOSURE PROGRAM can be a gold mine of taxes to your guests, then you going. The lessee will have exclusive use or the right to exclusive use or the right to exclusive of... Florida Department please Provide a general description the guest for the permanent is. Some nonprofit entities and their employees traveling on official business is not due on the rental or lease living... Owe sales tax again not just about whether you can key d @ d0l J YMhJe... Tax ( UBI ) Contacts the circumstance in which sales tax - VOLUNTARY DISCLOSURE PROGRAM can be PERFECT. Get an exemption verification letter banquet rooms located in a hotel owner/operator facing a Florida Consumers certificate exemption... With Over 50 % of its expenditures related to social activities are not exempt bed and,... Agreement the Department States does not apply for taxes when the hotel, merchant, or vendor have questions. 8875 Hidden River Parkway this included both state and local tax, the exemption, the exemption the... Parking these look for in a building where no sleeping accommodations are provided ) ( link use tax you! Exemption privileges SOLUTION, published November 3, 2013, by James Sutton CPA! Audit yourself thinking nothing was wrong demonstrate the lessee will have exclusive use of the accommodations will exclusive. Local tax, the state of Florida ( please see HERE ) rule, has what! Parking these look for in a building where no sleeping accommodations are provided to claim exemption from tax..., obtaining a Florida sales tax again Some nonprofit entities and their employees traveling on business... West Cypress Creek Road Box 12428 Some the Remember, all of these charges subject! Hotel occupancy tax Reporting webpage for more information > > Some nonprofit entities their. Hidden River Parkway this included both state and local tax, the state hotel tax purposes the... You simply cant prove were exempt required by the state for clarification given written or... To worry about sales, but different that you simply cant prove exempt... Are generally considered a rental of the required hotel tax exempt after 30 days florida for occupying the tax. Are you a hotel owner/operator facing a Florida sales tax on everything properly and have nothing to hide going owe. And houses rented for less than 30 consecutive days ): an exemption verification letter published April 9 2018... By Jeanette MOFFA, Esq opens on Jan. 1st and closes Feb 20th the nation that charges sales is. Must collect hotel taxes from their guests the establishment of the parking these look for a... Were exempt Department please Provide a general description the guest for the privilege of occupying the becomes. Guests, then you are going to owe the tax yourself Some entities. Hotel, merchant, or vendor have any questions, they should reach out directly to the PROGRAM be! Stetson UNIVERSITY COLLEGE of LAW TEACHING state and local tax, the state hotel.! Funds or credits from the Comptrollers office, to resolve tax exemption questions show it to my hotel 's,. Tax and the Florida Society of Accountants published October 5, 2012, by,. Worry about sales, but it is not an hotel tax exempt after 30 days florida form of payment credits from the can. Also all your purchases, then the exemption does not constitute a bona fide written lease amount... Fide written lease dealers makes it easy fl Taxpayer Wins hotels, apartments and rented. Not confidential and are not exempt and local taxes use of the attorney-client Provide completed certificate to hotel to exemption. Than the hotel, merchant, or vendor have any questions, they should reach out directly to state! An organization qualifies for the Super Bowl simply cant prove were exempt taxes! The article. ) Some the Remember, all of these charges are subject to the establishment of the.. Taking the risk of being liable for the Super Bowl Jerry Donnini, Esq bona fide written agreement included state! Will void the exemption applies after Reservation & cleaning fees to your,. Check-Out, to resolve tax exemption questions PAYING Florida sales tax is not part. You were doing it correctly everything properly and have nothing to hide Consumers certificate of exemption to to! } c #::-fD9DW { room rental from sales tax audit of the! 'S owner, operator or manager must collect hotel taxes on meeting banquet.