Bill

Bill > S1567


MA S1567

MA S1567
Clarifying occupancy excise and internet hotel room resellers


summary

Introduced
01/23/2017
In Committee
05/04/2017
Crossed Over
Passed
Dead
12/31/2018

Introduced Session

190th 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, which is a tax on the rental of hotel rooms and other short-term accommodations. It specifies that the excise tax should apply to the total amount charged to the occupant, including any fees or charges that are included in the rent, but not to any separately itemized fees or charges. This ensures that the excise tax is applied consistently, regardless of how the rental price is presented to the occupant.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

No further action taken (on 01/01/2019)

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