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2012 SESSION
SB 671 Retail sales and transient occupancy taxes; taxes on room rentals based upon charges for use, etc.
Introduced by: Emmett W. Hanger, Jr. | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Retail sales and transient occupancy taxes on room rentals. Provides that retail sales and hotel taxes on transient room rentals are computed based upon the total charges or the total price paid for the use or possession of the room. For those cases in which a hotel or similar establishment contracts with an intermediary to facilitate the sale of the room and the intermediary charges the customer for the room and such facilitation efforts, the bill would require the intermediary to separately state the taxes on the bill or invoice provided to the customer and to collect the taxes based upon the total charges or the total price paid for the use or possession of the room. The effective date of the bill is January 1, 2013.
FULL TEXT
HISTORY
- 01/20/12 Senate: Presented and ordered printed 12104187D
- 01/20/12 Senate: Referred to Committee on Finance
- 02/07/12 Senate: Continued to 2013 in Finance (15-Y 0-N)