Bill > S1523

This bill clarifies the collection of occupancy excise taxes, which are taxes on hotel and lodging stays, by explicitly including "room resellers" alongside "operators" (like hotels and motels) as entities responsible for collecting and remitting these taxes. A "room reseller" is defined as anyone who arranges for the transfer of occupancy of accommodations, where the customer pays them all or part of the rent, and this includes sellers of "travel packages," which are defined as bundled accommodations with other travel components like airfare or car rentals sold for a single price. The bill expands the definition of "doing business in the commonwealth" to encompass activities by both operators and resellers, ensuring that entities engaging in certain activities within the state are subject to its tax laws, and it establishes that both operators and resellers are personally liable for unpaid taxes. It also clarifies how the excise tax is applied when a room reseller is involved, stating that the reseller collects the tax from the occupant and remits it to the state, deducting what they've paid to the operator, while the operator is still responsible for collecting and remitting taxes on amounts paid directly by the occupant or reseller. Furthermore, the bill mandates that operators and resellers must separately state the excise tax from the rent charged to the customer and requires both to have a certificate of registration to operate.