summary
Introduced
01/23/2017
01/23/2017
In Committee
01/23/2017
01/23/2017
Crossed Over
Passed
Dead
12/31/2018
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)
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/190/H2628 |
| Bill | https://malegislature.gov/Bills/190/H2628.pdf |
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