Yes, and at a rate of 7.5% because it is a service the hotel is rendering. There is a difference between staying in a hotel and renting an apartment. For instance, there is the provision of ancillary services when you stay in a hotel but you don’t get that when you rent an apartment so it won’t fall under the residential 8% withholding. Let me hasten to add that $3,000 might include levies and VAT. It is prudent to get the actual cost before the levies and VAT were applied.  It is on this actual cost that you would withhold the 7.5%