Massachusetts S1877 amends the occupancy excise tax to clarify its application to internet hotel room resellers.

Massachusetts S1877 amends the occupancy excise tax to clarify its application to internet hotel room resellers. The bill specifies that the excise tax applies to the total dollar amount presented to the occupant as the cost of the rent, including any charges or fees included in the rent that are not separately itemized. However, the excise tax does not apply to fees or charges that are separately itemized from the rent. This change aims to provide clearer guidelines for taxing internet hotel room resellers.

Massachusetts S1877 amends the occupancy excise tax to clarify its application to internet hotel room resellers.

Massachusetts S1877 amends the occupancy excise tax to clarify its application to internet hotel room resellers. The bill specifies that the excise tax applies to the total dollar amount presented to the occupant as the cost of the rent, including any charges or fees included in the rent that are not separately itemized. However, the excise tax does not apply to fees or charges that are separately itemized from the rent. This change aims to provide clearer guidelines for taxing internet hotel room resellers.