A Hotel Room & Vessel Cabin Occupancy Tax is levied and imposed on a transient occupant of a room in a hotel, motel, lodging house, or a similar facility. It is also applied against transient occupants of a cabin on ship or other water vessel owned or operated by persons or business entities licensed to do business in the Republic.
| Current Rate | New Rate |
| $12 or 12% of nightly room/cabin rate | $10 for 10% nightly room/cabin rate |