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Bill > S1877


MA S1877

MA S1877
Clarifying occupancy excise and internet hotel room resellers


summary

Introduced
02/16/2023
In Committee
02/16/2023
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

193rd 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 that applies to hotel room rentals, including when the room is booked through an internet reseller. The excise tax now applies to the total amount charged to the occupant, including any fees or charges included in the rent, but not to separately itemized fees or charges. This change provides clarity on how the occupancy excise tax should be applied in these situations.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Accompanied a study order, see H4870 (on 07/17/2024)

bill text


bill summary

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bill summary

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bill summary

Document Type Source Location
State Bill Page https://malegislature.gov/Bills/193/S1877
BillText https://malegislature.gov/Bills/193/S1877.pdf
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