Bill

Bill > S1718


MA S1718

Clarifying occupancy excise and internet hotel room resellers


summary

Introduced
01/22/2019
In Committee
01/22/2019
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

191st General Court

Bill Summary

For legislation to clarify occupancy excise and internet hotel room resellers. Revenue.

AI Summary

This bill clarifies the occupancy excise tax on hotel rooms, specifically that the tax applies to the full amount charged to the occupant, including any fees or charges included in the rent, but not to any fees or charges that are separately itemized. This ensures that the excise tax is applied consistently across all hotel room bookings, regardless of whether fees are included in the rent or separately itemized.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Accompanied a study order, see S2549 (on 02/20/2020)

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