An Act clarifying occupancy excise and internet hotel room resellers
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Overview
This bill aims to clarify how occupancy excise tax is applied to hotel rooms sold through online resellers. It specifically addresses the collection and remittance of this tax when a third-party website facilitates the booking and payment for hotel rooms. The legislation seeks to establish clear rules for internet hotel room resellers to ensure consistent and accurate tax collection.
Key provisions
- Defines ‘internet hotel room reseller’ for tax purposes.
- Specifies the responsibility of internet hotel room resellers to collect and remit occupancy excise tax.
- Clarifies the process for reporting occupancy excise tax collected by resellers.
- Addresses potential discrepancies in tax collection between traditional hotels and online resellers.
- Establishes guidelines for determining the hotel’s location for occupancy excise tax purposes when using a reseller.
- Requires resellers to provide accurate information to guests regarding occupancy excise tax.
Who is affected
- Hotel room resellers (internet-based)
- Hotels
- Taxpayers
- The Commonwealth of Massachusetts
- Travelers booking hotel rooms
Notable changes
- Provides specific definitions related to online hotel room resellers.
- Addresses potential gaps in current tax collection practices for online bookings.
Bill text
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Sponsors
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2 on record
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