Section 2(5) in Karnataka Tax on Luxuries Act, 1979
(5)[ "luxury provided in a hotel' means,- [Substituted by Act 6 of 1995 w.e.f. 1.4.1995](i)accommodation for lodging provided in a hotel, the rate of charges for which (including charges for air-conditioning, telephone, television, radio, music, extra beds and other amenities for which charges are compulsorily payable, but excluding charges for food and drinks) is not less than [one hundred and fifty] rupees per room per day;(ii)provision in hotels, whether to residents or others of such facility as health club, beauty parlour, swimming pools, conference hall and the like for which charges are seperately made;]
