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2016 Regular Session



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

Sponsored by:

Senator Astle


In the Senate - Hearing 3/14 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:Senator Astle
Additional Facts:Cross-filed with: HB1361
Bill File Type: Regular
Effective Date(s): October 1, 2016
Budget and Taxation  View Committee Hearing
Broad Subject(s):Taxes - Miscellaneous
Taxes - Sales and Use
Narrow Subject(s):Auditors and Audits
Counties -see also- Chartered Counties; Code Counties
Fees -see also- Attys' Fees; Devt Fees & Taxes; Reimb Rates
Fraud -see also- Forgery
Hotels and Motels
Municipal Corporations -see also- Annap; Balt; Hager; OC
Penalties and Sentences -see also- Death Penalty
Records -see also- Land Records; Vital Records
Registration -see also- Motor Vehicle Registration
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Statutes:Article - Local Government
(20-439 through 20-447)
Article - Tax - General

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Explanation of Floor Motions and Actions

October 24, 2017 5:10 P.M.