307 Hotels, Motels, and Similar Facilities.

Code Section 12–36–920 imposes a sales tax upon accommodations and ‘‘additional guest charges.’’ The term ‘‘additional guest charge’’ means an amount which is added to the guest’s room charge for a specific amenity or service for the guest. Therefore, charges for rooms, lodgings and accommodations are taxed at 7%, while other charges for other services provided at the hotel, when over and above the services customarily provided with the room, are taxed at 6% as an ‘‘additional guest charge.’’ However, if an ‘‘additional guest charge’’ would be taxed under other provisions of the sales and use tax law (Chapter 36 of Title 12), then such charges are not taxed as an ‘‘additional guest charge.’’ It should therefore be noted that the determination as to what services, if any, are over and above the services customarily provided with the room must be based on all of the facts and circumstances. The burden of proof that a charge is an additional guest charge, and not part of the price for the room, rests with the taxpayer. Failure to prove that a particular charge is for a service that is over and above the services customarily provided with the room will subject the charge to the 7% tax rate.