48-13-50.2


48-13-50.2.
As used in this article, the term:
(1) 'Innkeeper' means any person who is subject to taxation under this article for furnishing for value to the public any rooms, lodgings, or accommodations.
(2) 'Promoting tourism, conventions, and trade shows' means planning, conducting, or participating in programs of information and publicity designed to attract or advertise tourism, conventions, or trade shows.