Bill

Bill > H4233


MA H4233

MA H4233
Clarifying occupancy excise and internet hotel room resellers


summary

Introduced
05/05/2016
In Committee
05/05/2016
Crossed Over
Passed
Dead
07/31/2016

Introduced Session

189th General Court

Bill Summary

Clarifying occupancy excise and internet hotel room resellers

AI Summary

This bill clarifies how the occupancy excise, a tax on hotel rooms, is calculated, particularly for online resellers who book rooms. It amends existing law to ensure that the excise tax is applied to the total amount the occupant is charged for rent, even if some fees are bundled and not itemized separately. However, it also specifies that if certain fees or charges are clearly listed separately from the rent, they will not be subject to the occupancy excise. This aims to prevent confusion and ensure consistent tax collection on hotel room rentals, regardless of how they are booked or presented to the customer.

Sponsors (0)

No sponsors listed

Other Sponsors (1)

Joint Committee on Revenue (Joint)

Last Action

Committee reported that the matter be placed in the Orders of the Day for the next sitting for a second reading (on 06/06/2016)

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