A 9% hotel tax is added to your hotel (not food or beverage) charges. A sales Tax of 9% is on services and seller-manufactured or prepared goods. Restaurant food is taxed but grocery store stuff isn't. Bar stuff isn't.
For businesses, imported goods are taxed at entry, not directly to consumer. There's also a business gross income tax which runs from 1.25% on retail to 4% on professional services... on gross receipts, paid monthly,here's no income tax and no annual return or P&L required (as long as the business has paid the monthly gross taxes... an employee or non-business must still do the old tax return system.).
Upon leaving the country there is a departure tax. A new "Airport Fee" of US$15 on non-citizens increases the total exit fee/tax for visitors from US$20 to US$35, as of April 1, 2004. The conservation fee goes directly to the Protected Areas Conservation Trust(PACT) used for sustaining the natural and cultural resources of Belize. You need to pay the exit fees with cash (Belize or US dollars).