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You can get that answer on the internet. That’s the kind of requirement that changes from time to time, so I would always look it up.
MORE IMPORTANTLY — check the statute in the state where the hotel is located: you may need to allocate value between the real estate and the personal property, and make a bulk sales filing in connection with the personal property. Additionally, if the hotel serves alcohol, you need to get clearance regarding the liquor license. There are lawyers who specialize in liquor licenses, and you can generally refer out that work and explain to your client that there will not be any duplication of effort or cost. If you don’t do liquor license work, I do not suggest you try this on your own. It is a highly specialized area.