Taxable turnover allocation for composite hotel charges set by meal-component apportionment, adjustable with conclusive documentary evidence. Determination of the taxable turnover for residential hotels charging a composite sum apportions the composite charge to taxable sales by specified ... Summary
Taxable turnover allocation for composite hotel charges set by meal-component apportionment, adjustable with conclusive documentary evidence.
Determination of the taxable turnover for residential hotels charging a composite sum apportions the composite charge to taxable sales by specified allocations for included meal components (breakfast, lunch, dinner and combinations). A proviso allows reduction of the prescribed allocation where sufficient documentary evidence conclusively shows the actual taxable component is lower, permitting adjustment of the taxable turnover to the substantiated amount.
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