The AT is imposed at 2% of the accommodation charge/fee in a hotel while including other taxes and service charges except VAT. In addition, “Hotel” refers to Hotel, Hotel Apartment, Suite Hotel, Resort Hotel, Motel, Bungalow, Guesthouse, Tourist Camping, and other accommodation services.
Source: https://bun-associates.com/wp-content/uploads/2018/07/BA-Tax-Practice-eBrochure.pdf
