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2004 SESSION

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HB 412 Meals and lodging taxes; local increase by voter referendum.

Introduced by: John J. Welch, III | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Meals tax and transient occupancy tax; cities and towns. Restricts the imposition in any city or town of (i) a new (i.e., not in effect on January 1, 2004) meals tax or an increase in the rate as of January 1, 2004, without approval by referendum, and (ii) transient occupancy taxes in excess of two percent, (or five percent when the excess over two percent is spent on tourism promotion under certain conditions), unless the city or town had a higher rate as of January 1, 2004.


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