The meal exemption was intended to provide a small measure of tax relief to those whose hotel bill includes a meal and a room in the same basic charge. The exemption applies to only that portion of the charge, which addresses the meal. Because this charge is not separately identifiable, the allowable exemption rate is stated on the Hotel Room Rental Tax Report. This exemption should NOT be treated as a discount, nor is it intended to serve as an additional source of revenue to the hotelier. If this is difficult to apply, contact the Hotel Tax Auditor for assistance.