Bill

Bill > H2628


MA H2628

MA H2628
Relative to the room occupancy excise


summary

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

Introduced Session

190th General Court

Bill Summary

Relative to room occupancy excise taxes. Revenue.

AI Summary

This bill amends Chapter 64G of the General Laws to define a "lodging establishment" as any building or portion thereof, other than a bed and breakfast home or single-family dwelling, that is rented on a regular basis for lodging purposes with or without meals for less than 90-day periods. The bill also expands the definition of "operator" to include any person operating a lodging establishment, and the definition of "occupancy" to include the use or possession of any room or rooms in a lodging establishment. The bill further updates references to "lodging establishments" throughout the existing law, ensuring it is treated similarly to other types of lodging facilities for the purposes of room occupancy excise taxes.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Accompanied a new draft, see H3917 (on 09/21/2017)

bill text


bill summary

Loading...

bill summary

Loading...

bill summary

Loading...