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2008 SESSION

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SB 471 Short-term real property rental businesses; taxations applied.

Introduced by: Emmett W. Hanger, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Short-term real property rental businesses; taxation.  Clarifies that the short-term rental of dwellings to transients for less than 30 consecutive days is subject to state and local retail sales and use taxes and local license and transient occupancy taxes. Short-term rentals are rentals for which advertising has been used or for which the dwelling has been rented on numerous occasions during the calendar year as set forth in the bill.


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