Legislation
- Title
- Hotel Rental Tax and Sales and Use Tax - Limited Residential Lodging
- Sponsored by
- Senator Astle
- Status
- In the Senate - Hearing 3/14 at 1:00 p.m.
- Analysis
- Fiscal and Policy Note
Synopsis
Imposing the State sales and use tax and specified hotel rental taxes on limited residential lodging transactions booked through a hosting platform; requiring specified hosting platforms to register with the Comptroller and to collect and remit the State sales and use tax and specified limited residential lodging taxes; requiring the Comptroller to distribute the limited residential lodging tax revenue in the same manner as hotel rental tax revenue; applying the Act to limited residential lodgings booked after October 1, 2016; etc.
Committees
Details
History
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Documents
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Date Posted | Document Name |
---|---|
2/09/2016 | Text - First - Hotel Rental Tax and Sales and Use Tax - Limited Residential Lodging |
File Code
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Subjects
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Statutes
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(
20-439 through 20-447 )
(
11-101 )
Last Updated: 2/3/2020 2:30 PM