Hotels; motels; campgrounds; marinas; mobile home parks; inns;
recreational vehicle parks
Sec. 5. (a) This section applies to the sale of utility services by the
owner or operator of any of the following facilities:
(1) A commercial hotel, motel, inn, or campground.
(2) A park for mobile homes, manufactured homes, trailers, or
recreational vehicles.
(3) Marinas.
(b) Gross receipts derived from the sale of utility services by an
owner or operator described in subsection (a) to a user of a facility
described in subsection (a) are exempt from the utility receipts tax.
As added by P.L.192-2002(ss), SEC.47.
Last modified: May 28, 2006