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2006 SESSION

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SB 86 Transient occupancy tax; imposition for occupancy of any room or space, etc.

Introduced by: John C. Watkins | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Local transient occupancy tax; cities and towns. Provides that the transient occupancy tax shall be imposed only for the occupancy of any room or space suitable or intended for occupancy by transients for dwelling, lodging, or sleeping purposes.  In 2005 the General Assembly passed a substantially similar restriction for county transient occupancy taxes.


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