Diplomatic and consular exemption clarified: hotel receipts tax excludes charges from persons under the Vienna Conventions. Amendment to section 6 of the Hotel-Receipts Tax Act, 1980 inserts an exclusion for charges from persons within the purview of the Vienna Convention on Diplomatic Relations, 1961 or the Vienna Convention on Consular Relations, 1963, and provides that this insertion shall be deemed always to have been inserted.
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Diplomatic and consular exemption clarified: hotel receipts tax excludes charges from persons under the Vienna Conventions.
Amendment to section 6 of the Hotel-Receipts Tax Act, 1980 inserts an exclusion for charges from persons within the purview of the Vienna Convention on Diplomatic Relations, 1961 or the Vienna Convention on Consular Relations, 1963, and provides that this insertion shall be deemed always to have been inserted.
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