Bill > H2451

This bill amends Section 2 of Chapter 64G of the General Laws, which deals with room occupancy taxes, by modifying an existing exemption for lodging accommodations provided by educational institutions. Previously, the exemption for dormitories and other lodging at educational institutions did not apply if the accommodation was at a hotel or motel operated by the institution. This bill expands the scope of the exemption's inapplicability to include accommodations provided by a college or university at a hotel or motel that is located on or near the college or university's campus and is operated by the college, university, or an affiliated entity. In essence, this change narrows the tax exemption for certain on-campus or near-campus hotel or motel accommodations operated by colleges and universities.