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2006 SESSION
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 | history
SUMMARY AS PASSED:
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.
SUMMARY AS INTRODUCED:
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.