An Act establishing a friends and family rate

This bill establishes a "Friends and Family Rate" for hotels and motels, allowing operators to rent rooms at a discounted price to their employees and the employees' relatives or friends. It directly affects hotel/motel operators and their employees' families by creating a specific rate category for these stays. The key provision changes how excise tax applies: rooms rented under this rate are taxed based solely on the operator's set discounted rate (not the standard $15/day rate). This creates a tax mechanism specific to employee/family discounts, altering how the tax is calculated for those particular rooms.