Hotels and similar accommodation

This class includes the provision of accommodation, typically on a daily or weekly basis, principally for short stays by visitors. This includes the provision of furnished accommodation in guest rooms and suites. Services include daily cleaning and bed-making. A range of additional services may be provided such as food and beverage services, parking, laundry services, swimming pools and exercise rooms, recreational facilities as well as conference and convention facilities. This class includes accommodation provide

Name: Hotels and similar accommodation
Sector: I - Accommodation and food service activities

Lump-sum tax

Usually not eligible

Usually not eligible for lump-sum taxation: hotels and restaurants are excluded areas.

Usually includes

This class includes the provision of accommodation, typically on a daily or weekly basis, principally for short stays by visitors. This includes the provision of furnished accommodation in guest rooms and suites. Services include daily cleaning and bed-making. A range of additional services may be provided such as food and beverage services, parking, laundry services, swimming pools and exercise rooms, recreational facilities as well as conference and convention facilities. This class includes accommodation provided by:
hotels
resort hotels
suite/apartment hotels
motels

Usually excludes

provision of homes and furnished or unfurnished flats or apartments for more permanent use, typically on a monthly or annual basis, see division 68

Source: the official APR activity classification.