HB1361

Find a 2016 Bill:

2016 Regular Session

 

Entitled:

Hotel Rental Tax and Sales and Use Tax - Limited Residential Lodging

Sponsored by:

Delegate Washington, M.

Status:

In the House - Hearing 3/09 at 1:00 p.m.


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.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates M. Washington, A. Washington, Fennell, Kaiser, Kelly, and Luedtke
Additional Facts:Cross-filed with: SB0776
Bill File Type: Regular
Effective Date(s): October 1, 2016
Committee(s):
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Miscellaneous
Taxes - Sales and Use
Narrow Subject(s):Auditors and Audits
Comptroller
Counties -see also- Chartered Counties; Code Counties
Disclosure
Fees -see also- Attys' Fees; Devt Fees & Taxes; Reimb Rates
Forms
Fraud -see also- Forgery
Hotels and Motels
Municipal Corporations -see also- Annap; Balt; Hager; OC
Penalties and Sentences -see also- Death Penalty
Privacy
Records -see also- Land Records; Vital Records
Registration -see also- Motor Vehicle Registration
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Subpoenas
Statutes:Article - Local Government
(20-439 through 20-447)
Article - Tax - General
(11-101)

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions


October 24, 2017 5:05 P.M.