A. If a separate fee is charged for a service and the service is optional, that fee is not subject to the tax imposed by this chapter.

B. If a separate fee is charged for a service and the service is not optional, or if the value of a service is included in the normal lodging rate, the amount allocated to the service is subject to the tax imposed by this chapter.

C. If the provider offers a lodging package that includes something that is not associated with the actual lodging or is provided by a third party, only the regular lodging rate that would have been charged absent the package item is subject to the tax imposed by this chapter.

D. Any allocation made for the City’s local transient lodging tax should be consistent with the allocation for the state transient lodging tax. [BC 7.18.025, added by Ordinance No. 4687, 6/21/16]