Per Chapter 12A-1.061,
Florida Administrative Code, the following is a non-inclusive list of charges
separately itemized on a guest's or tenant's bill, invoice, or other tangible
evidence of sale that are NOT
rental charges or room rates for transient accommodations:
Meals and beverages,
whether served in the guest's or tenant's accommodation or served at a
restaurant, and charged to the guest's accommodation bill.
Food, drinks, and
other items, such as combs, shampoo, playing cards, aspirin, or similar items
purchased through a device (refrigerator) located within a guest's or tenant's
Charges for the use
of safes or safety deposit boxes located at an establishment's registration
Charges, fines, or
damage fees for lost or damaged items, such as room keys, towels, linens,
dishes, silverware, or other similar items.
admissions, such as golf, tennis, or cultural events, billed to a guest's or
tenant's accommodation bill.
charged to a guest's or tenant's accommodation bill.
Valet service charged
to a guest's or tenant's accommodation bill.
or delivery service charged to a guest's or tenant's accommodation bill, such
as flower delivery services or charges for packaging and delivering items for
shipment under the direction of the guest or tenant.
Charges for areas
that are not used as transient accommodations, such as sample and display
rooms, auditoriums, office space, or garage space.