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.
Bill File Type: Regular
Effective Date(s): October 1, 2016
|Date Posted||Document Name|
|2/09/2016||Text - First - Hotel Rental Tax and Sales and Use Tax - Limited Residential Lodging|
( 20-439 through 20-447 )
( 11-101 )
Last Updated: 2/3/2020 2:30 PM