summary
Introduced
05/05/2016
05/05/2016
In Committee
05/05/2016
05/05/2016
Crossed Over
Passed
Dead
07/31/2016
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)
Official Document
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/189/H4233 |
| Bill | https://malegislature.gov/Bills/189/H4233.pdf |
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