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Bed Bugs in the Northeast US

Posted by: Mary Ann Passi, CAE on Wednesday, March 12, 2014 at 12:00:00 am

Members operating in the northeast region of the United States met recently at the CHPA conference.  The topic of bed bugs was discussed.  After commiserating about real guest situations and ways to combat these pests, the group agreed that there are no major issues in this region.  They also agreed to the following as key elements of being prepared:

  • Proactively have housekeepers inspect for pests at every cleaning and every turnover.
  • Ensure the property is prepped for the guest before extermination takes process.
  • Note that units can be ‘down’ for up to 1-2 months.
  • Relocate occupants during the units’ down time and require all personal items to be cleaned.
  • Continue to treat the unit for the next 18 months.
  • Some member companies now include specific language in leases about bed bugs, noting that regular cleaning/inspection is required. 

Need more information?  Check out CHPA’s Knowledge Center for tips on documentation, processes and more regarding bed bugs.  You can also get up to speed on any legislation specifically addressing bed bugs on the CHPA website. 


34 Taxes Moving This Week - Seven are New

Posted by: Mary Ann Passi, CAE on Monday, March 10, 2014 at 12:00:00 am

NEW KY H.B. 544  Amend KRS 153.450 to allow an urban-county government to impose an additional 2.5 percent transient room tax for the purpose of supporting mixed-use economic development projects and other activities promoting tourism.

NEW MN S.B. 2259       Relating to the city of Duluth; modifying local food and beverage and lodging taxes. Authorizes an additional sales tax of up to one-half of one percent on the gross receipts from the sale of lodging for periods of less than 30 days in hotels and motels in the city. The tax expires Dec. 31, 2024.

NEW MS H.B. 1628       AN ACT TO AUTHORIZE THE CITY OF FLOWOOD, MISSISSIPPI, TO LEVY A TAX ON THE GROSS PROCEEDS OF SALES OF HOTEL AND MOTEL ROOMS AND LODGING FOR THE PURPOSE OF FINANCING AND/OR REFINANCING THE ACQUISITION, CONSTRUCTION, RECONSTRUCTION, EXPANDING, IMPROVING, FURNISHING, EQUIPPING AND REPAIRING OF A CONFERENCE CENTER IN THE CITY AND FOR THE PAYMENT OF ANY DEBT INCURRED IN CONNECTION THEREWITH; TO AUTHORIZE THE GOVERNING AUTHORITY OF THE CITY OF FLOWOOD, MISSISSIPPI, TO INCUR DEBT FOR THE PURPOSE OF FINANCING AND/OR REFINANCING THE ACQUISITION, CONSTRUCTION, RECONSTRUCTION, EXPANDING, IMPROVING, FURNISHING, EQUIPPING AND REPAIRING OF THE CONFERENCE CENTER IN AN AMOUNT NOT TO EXCEED $20,000,000; AND FOR RELATED PURPOSES.

NEW MS S.B. 2990       AN ACT TO AUTHORIZE THE CITY OF FLOWOOD, MISSISSIPPI, TO LEVY A TAX ON THE GROSS PROCEEDS OF SALES OF ROOM RENTALS OF HOTEL AND MOTEL ROOMS IN THE CITY; TO AUTHORIZE THE CITY TO ISSUE BONDS IN AN AMOUNT NOT TO EXCEED $20,000,000.00 FOR THE PURPOSE OF FINANCING A CONFERENCE CENTER AND RELATED AND ANCILLARY FACILITIES; AND FOR RELATED PURPOSES.

NEW NY A.B. 8938        Enables the county of Albany to impose and collect taxes on occupancy of hotel or motel rooms in Albany county for an additional two years.

NEW NY S.B. 6723        Enables the county of Albany to impose and collect taxes on occupancy of hotel or motel rooms in Albany county for an additional two years.

NEW SC H.B. 4758        A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING ARTICLE 6 TO CHAPTER 1, TITLE 6, TO ENACT THE FAIRNESS IN LODGING ACT SO AS TO ALLOW MUNICIPALITIES AND COUNTIES BY ORDINANCE TO IMPLEMENT ADDITIONAL ENFORCEMENT PROVISIONS FOR THE BUSINESS LICENSE TAX AND THE LOCAL ACCOMMODATIONS TAX AS THOSE PROVISIONS APPLY TO THE OWNERS OF RESIDENTIAL REAL PROPERTY WHO RENT THE PROPERTY TO TOURISTS, INCLUDING DATA SHARING WITH THE SOUTH CAROLINA DEPARTMENT OF REVENUE, SPECIFIC NOTICE TO PROPERTY OWNERS INCLUDED IN PROPERTY TAX BILLS, AN ADDITIONAL PENALTY THAT MAY BE IMPOSED FOR NONCOMPLIANCE AFTER THE RECEIPT OF SUCH A NOTICE, AND DIRECTIONS TO THE SOUTH CAROLINA DEPARTMENT OF REVENUE TO IDENTIFY RENTAL BY OWNER WEBSITES ADVERTISING TOURISTS RENTALS AND REQUEST THEM TO POST ON THE WEBSITES A STATEMENT REGARDING THE LEGAL OBLIGATIONS OF THE OWNERS OF PROPERTY IN THIS STATE LISTED ON THE WEBSITE, TO PAY ALL APPLICABLE LOCAL AND STATE TAXES AND FEES WITH RESPECT TO SUCH RENTALS; AND TO AMEND SECTIONS 6-1-120 , 12-54-240 , AS AMENDED, AND 12-4-310 , RELATING RESPECTIVELY TO THE CONFIDENTIALITY OF LOCAL AND STATE TAX DATA AND EXCEPTIONS THERETO, AND THE DUTIES OF THE SOUTH CAROLINA DEPARTMENT OF REVENUE, SO AS TO CONFORM THEM TO THE PROVISIONS OF THIS ACT.

Here are bills with movement in the last week.

HI H.B. 1671          Removes the current cap on transient accommodations tax revenues to be distributed to the counties and establishes the distribution of these revenues as a percentage of TAT collected.

KY H.B. 401           Amend KRS 91A.390 to allow a consolidated local government to impose a transient room tax for the purpose of financing the renovation or expansion of a government-owned convention center located in the central business district; EFFECTIVE August 1, 2014.

LA H.B. 581           TAX/HOTEL OCCUPANCY: Authorizes the governing authority of the city of Zachary to levy a hotel occupancy tax

LA S.B. 435           MUNICIPALITIES:  Authorizes the city of Scott to levy a hotel occupancy tax not to exceed five percent of the rent or fee charged for such occupancy.

MD S.B. 613          Altering the definition of a "transient charge" as it relates to a hotel charge for sleeping accommodations that is subject to the hotel rental tax in Frederick County.

MS H.B. 1444        AN ACT TO AMEND CHAPTER 945, LOCAL AND PRIVATE LAWS OF 2008, AS AMENDED BY CHAPTER 917, LOCAL AND PRIVATE LAWS OF 2011, TO EXTEND UNTIL JULY 1, 2017, THE REPEAL DATE ON THE PROVISION OF LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES OF THE TOWN OF SARDIS, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS SALES OF HOTELS AND MOTELS DERIVED FROM ROOM RENTALS AND UPON THE GROSS PROCEEDS OF SALES OF RESTAURANTS AND TO UTILIZE THE REVENUE FROM THE TAX TO ENHANCE TOURISM, INDUSTRIAL AND ECONOMIC DEVELOPMENT AND FOR THE PROVISION OF PARKS AND RECREATION FACILITIES; AND FOR RELATED PURPOSES.

MS H.B. 1504        AN ACT TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE CITY OF
SENATOBIA, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS PROCEEDS OF HOTELS AND MOTELS DERIVED FROM ROOM RENTALS AND UPON THE GROSS PROCEEDS OF SALES OF RESTAURANTS; TO PROVIDE FOR AN ELECTION ON WHETHER THE TAX MAY BE LEVIED; AND FOR RELATED PURPOSES.

MS H.B. 1507        AN ACT TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE CITY OF BROOKHAVEN, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS PROCEEDS OF ROOM RENTALS FROM HOTELS, MOTELS AND BED-AND-BREAKFAST ESTABLISHMENTS WITHIN THE CITY; TO PROVIDE FOR AN ELECTION ON WHETHER THE TAX MAY BE LEVIED; AND FOR RELATED PURPOSES.

MS H.B. 1586        AN ACT TO AMEND CHAPTER 940, LOCAL AND PRIVATE LAWS OF 2010, TO EXTEND THE REPEAL DATE ON THE AUTHORITY OF THE GOVERNING AUTHORITIES OF THE TOWN OF COMO TO LEVY A TAX UPON THE GROSS PROCEEDS OF HOTELS AND MOTELS DERIVED FROM ROOM RENTALS AND UPON THE GROSS PROCEEDS OF SALES OF FOOD AND BEVERAGES AT RESTAURANTS, WHICH SHALL BE USED TO PROMOTE TOURISM AND PARKS AND RECREATION; AND FOR RELATED PURPOSES.

MS S.B. 2919        AN ACT TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE CITY OF AMORY, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS SALES OF HOTELS AND MOTELS DERIVED FROM ROOM RENTALS AND UPON THE GROSS PROCEEDS OF SALES OF RESTAURANTS AND UTILIZE THE REVENUE FROM THE TAX TO PROMOTE TOURISM AND PARKS AND RECREATION; AND FOR RELATED PURPOSES.

MS S.B. 2963        AN ACT TO AMEND CHAPTER 1005, LOCAL AND PRIVATE LAWS OF 2004, AS LAST AMENDED BY CHAPTER 915, LOCAL AND PRIVATE LAWS OF 2011, TO EXTEND THE REPEAL DATE ON THE PROVISION OF LAW AUTHORIZING THE GOVERNING AUTHORITIES OF THE CITY OF PASCAGOULA, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS PROCEEDS DERIVED FROM HOTEL, MOTEL AND BED-AND-BREAKFAST ROOM RENTALS IN THE CITY; AND FOR RELATED PURPOSES.

MS S.B. 2964        AN ACT TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE CITY OF HERNANDO, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS PROCEEDS OF SALES OF RESTAURANTS AND UPON THE GROSS SALES OF HOTELS AND MOTELS DERIVED FROM ROOM RENTALS FOR THE PURPOSE OF PROVIDING FUNDS TO PROMOTE TOURISM AND PARKS AND RECREATION WITHIN THE CITY; AND FOR RELATED PURPOSES.

MO H.B. 1909        Authorizes a transient guest tax to fund the promotion of tourism in Perry County

MO S.B. 896          Authorizes Perry County to impose a transient guest tax

SC H.B. 3561         A BILL TO AMEND SECTION 12-36-920 , AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TAX ON ACCOMMODATIONS, SO AS TO DELETE CERTAIN ITEMS SUBJECT TO THE FIVE PERCENT TAX ON ADDITIONAL SURCHARGES.

SC S.B. 985           A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING ARTICLE 6 TO CHAPTER 1, TITLE 6, TO ENACT THE FAIRNESS IN LODGING ACT SO AS TO ALLOW MUNICIPALITIES AND COUNTIES BY ORDINANCE TO IMPLEMENT ADDITIONAL ENFORCEMENT PROVISIONS FOR THE BUSINESS LICENSE TAX AND THE LOCAL ACCOMMODATIONS TAX AS THOSE PROVISIONS APPLY TO THE OWNERS OF RESIDENTIAL REAL PROPERTY WHO RENT THE PROPERTY TO TOURISTS, INCLUDING DATA SHARING WITH THE SOUTH CAROLINA DEPARTMENT OF REVENUE, SPECIFIC NOTICE TO PROPERTY OWNERS INCLUDED IN PROPERTY TAX BILLS, AN ADDITIONAL PENALTY THAT MAY BE IMPOSED FOR NONCOMPLIANCE AFTER THE RECEIPT OF SUCH A NOTICE, AND DIRECTIONS TO THE SOUTH CAROLINA DEPARTMENT OF REVENUE TO IDENTIFY RENTAL BY OWNER WEBSITES ADVERTISING TOURISTS RENTALS AND REQUEST THEM TO POST ON THE WEBSITES A STATEMENT REGARDING THE LEGAL OBLIGATIONS OF THE OWNERS OF PROPERTY IN THIS STATE LISTED ON THE WEBSITE, TO PAY ALL APPLICABLE LOCAL AND STATE TAXES AND FEES WITH RESPECT TO SUCH RENTALS; AND TO AMEND SECTIONS 6-1-120 , 12-54-240 , AS AMENDED, AND 12-4-310 , RELATING RESPECTIVELY TO THE CONFIDENTIALITY OF LOCAL AND STATE TAX DATA AND EXCEPTIONS THERETO, AND THE DUTIES OF THE SOUTH CAROLINA DEPARTMENT OF REVENUE, SO AS TO CONFORM THEM TO THE PROVISIONS OF THIS ACT.

SD S.B. 98            Purpose: allow certain municipalities to charge a higher occupancy tax.

TN H.B. 1548         Taxes, Hotel Motel - As introduced, authorizes the city of Columbia to impose a tax on the privilege of occupancy. - Amends TCA Section 67-4-1425.

TN H.B. 2064         Taxes, Hotel Motel - As introduced, authorizes Spring Hill, by ordinance adopted by a two-thirds vote, to levy an occupancy tax on the privilege of staying in any hotel or motel in Spring Hill; the ordinance must set the rate and further set forth the manner of collection and administration of the privilege tax; requires that all proceeds received by the municipality from the tax be used for city purposes, including tourism development. - Amends TCA Section 67-4-1425.

TN H.B. 2219         Taxes, Hotel Motel - As introduced, authorizes the City of Fayetteville, by ordinance adopted by a two-thirds vote, to levy an occupancy tax on the privilege of staying in any hotel or motel in Fayetteville; the ordinance must set the rate and further set forth the manner of collection and administration of the privilege tax; requires that all proceeds received by the municipality from the tax be used for tourism development. - Amends TCA Section 67-4-1425.

TN H.B. 2510         Lewis County - As introduced, subject to local approval, increases the hotel motel tax from the amount of five percent to the amount of seven percent; requires revenues generated from such increase to be placed in general fund reserves. - Amends Chapter 15 of the Private Acts of 1995.

TN S.B. 1753         Taxes, Hotel Motel - As introduced, authorizes the city of Columbia to impose a tax on the privilege of occupancy. - Amends TCA Section 67-4-1425.

TN S.B. 2397         Taxes, Hotel Motel - As introduced, authorizes the City of Fayetteville, by ordinance adopted by a two-thirds vote, to levy an occupancy tax on the privilege of staying in any hotel or motel in Fayetteville; the ordinance must set the rate and further set forth the manner of collection and administration of the privilege tax; requires that all proceeds received by the municipality from the tax be used for tourism development. - Amends TCA Section 67-4-1425.

TN S.B. 2602         Lewis County - As introduced, subject to local approval, increases the hotel motel tax from the amount of five percent to the amount of seven percent; requires revenues generated from such increase to be placed in general fund reserves. - Amends Chapter 15 of the Private Acts of 1995.

TN S.B. 2604         Manchester - As introduced, subject to local approval, rewrites the city charter. - Amends Chapter 65 of the Acts of 1905; as amended.

TN S.B. 2605         Wilson County - As introduced, subject to local approval, increases the hotel/motel tax in Wilson County from an amount not to exceed 5 percent to an amount not to exceed 6 percent; requires the 1 percent increase to be used exclusively to pay off any indebtedness incurred from the construction of the Expo Center at the James A. Ward Agricultural Center. - Amends Chapter 208 of the Private Acts of 1980; as amended.

VA S.B. 573           Transient occupancy tax; Highland County. Adds Highland County to the list of counties that may impose the transient occupancy tax at a rate up to five percent, with any amount over two percent designated for tourism and travel marketing or initiatives that attract travelers and increase tourism revenues in the county.


New Bed Bug Laws Introduced in CT and NJ; Taxes Everywhere in the US

Posted by: Mary Ann Passi, CAE on Wednesday, March 5, 2014 at 12:00:00 am


21 Tax Bills - 7 New and 14 Ongoing in 10 States

Posted by: Mary Ann Passi, CAE on Monday, February 17, 2014 at 12:00:00 am

AL H.B. 189      Dale County, lodging tax, county commission authorized to levy recreational vehicles and campgrounds excluded

AL H.B. 99        This bill would specifically prohibit a municipality from imposing a business license tax on the rental of residential real estate on a per unit basis unless the municipality was imposing a business license tax on a per unit basis prior to January 1, 2014.

AL S.B. 207      This bill would specifically prohibit a municipality from imposing a business license tax on the rental of residential real estate on a per unit basis unless the municipality was imposing a business license tax on a per unit basis prior to January 1, 2014.

HI S.C.R. 3        Urges the Governor and the Legislature to preserve the counties' share of the transient accommodations tax.

HI S.R. 4Urges the Governor and the Legislature to preserve the counties' share of the transient accommodations tax.

MS H.B. 417     AN ACT TO AMEND CHAPTER 956, LOCAL AND PRIVATE LAWS OF 2008, AS AMENDED BY CHAPTER 919, LOCAL AND PRIVATE LAWS OF 2011, TO EXTEND THE DATE OF THE REPEALER FROM JULY 1, 2014, TO JULY 1, 2018, ON THE ACT AUTHORIZING THE GOVERNING AUTHORITIES OF THE CITY OF RIPLEY, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS SALES OF HOTELS AND MOTELS DERIVED FROM ROOM RENTALS AND UPON THE GROSS PROCEEDS OF SALES OF CERTAIN RESTAURANTS FOR THE PURPOSE OF GENERATING REVENUE TO ENHANCE TOURISM, FOR INDUSTRIAL AND ECONOMIC DEVELOPMENT AND FOR THE PROVISION OF PARKS AND RECREATION FACILITIES; AND FOR RELATED PURPOSES.

NEW: LA S.B. 44           Authorizes a levy of an optional hotel assessment by a tourism organization upon its hotel members and provides for treating such assessment as a surcharge to hotel guests.

NEW: MI S.B. 758         Taxation; hotel-motel tax; collection of delinquent excise taxes; provide for. Amends sec. 4 of 1974 PA 263 (MCL 141.864 ).

NEW: MS H.B. 1442      AN ACT TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE CITY OF BROOKHAVEN, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS PROCEEDS OF SALES OF BED AND BREAKFAST INNS, HOTELS AND MOTELS DERIVED FROM ROOM RENTALS; TO PROVIDE THAT THE REVENUE FROM THE TAX SHALL BE EXPENDED BY THE CITY OF BROOKHAVEN FOR THE PURPOSE OF PROMOTING TOURISM AND ECONOMIC DEVELOPMENT WITHIN THE CITY; TO PROVIDE THAT THE TAX SHALL BE COLLECTED BY THE DEPARTMENT OF REVENUE AND PAID TO THE CITY OF BROOKHAVEN; AND FOR RELATED PURPOSES.

NEW: MS H.B. 1444      AN ACT TO AMEND CHAPTER 945, LOCAL AND PRIVATE LAWS OF 2008, AS AMENDED BY CHAPTER 917, LOCAL AND PRIVATE LAWS OF 2011, TO EXTEND UNTIL JULY 1, 2017, THE REPEAL DATE ON THE PROVISION OF LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES OF THE TOWN OF SARDIS, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS SALES OF HOTELS AND MOTELS DERIVED FROM ROOM RENTALS AND UPON THE GROSS PROCEEDS OF SALES OF RESTAURANTS AND TO UTILIZE THE REVENUE FROM THE TAX TO ENHANCE TOURISM, INDUSTRIAL AND ECONOMIC DEVELOPMENT AND FOR THE PROVISION OF PARKS AND RECREATION FACILITIES; AND FOR RELATED PURPOSES.

NEW: MS H.B. 1445      AN ACT TO AMEND CHAPTER 916, LOCAL AND PRIVATE LAWS OF 2011, TO EXTEND THE DATE OF REPEAL FROM JULY 1, 2014, TO JULY 1, 2017, ON THE LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES OF THE CITY OF MCCOMB, MISSISSIPPI, TO IMPOSE A TAX UPON THE GROSS PROCEEDS OF ROOM RENTALS FOR HOTELS OR MOTELS WITHIN THE CITY; AND FOR RELATED PURPOSES.

NEW: MS S.B. 2919      AN ACT TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE CITY OF AMORY, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS SALES OF HOTELS AND MOTELS DERIVED FROM ROOM RENTALS AND UPON THE GROSS PROCEEDS OF SALES OF RESTAURANTS AND UTILIZE THE REVENUE FROM THE TAX TO PROMOTE TOURISM AND PARKS AND RECREATION; AND FOR RELATED PURPOSES.

NEW: MS S.B. 2924      AN ACT TO AMEND CHAPTER 956, LOCAL AND PRIVATE LAWS OF 2008, TO REMOVE THE REPEAL PROVISION ON THE ACT THAT AUTHORIZES THE GOVERNING AUTHORITIES OF THE CITY OF RIPLEY, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS SALES OF HOTELS AND MOTELS DERIVED FROM ROOM RENTALS AND UPON THE GROSS PROCEEDS OF SALES OF CERTAIN RESTAURANTS; AND FOR RELATED PURPOSES.

NM S.B. 82       AN ACT RELATING TO TAXATION; ENACTING AUTHORITY TO IMPOSE A SPECIAL COUNTY EDUCATION GROSS RECEIPTS TAX DEDICATED TO PAYMENT FOR BONDS FOR PUBLIC SCHOOL CAPITAL OUTLAY IMPROVEMENTS FOR QUALIFYING COUNTIES

SD S.B. 98       Purpose: allow certain municipalities to charge a higher occupancy tax.

TN H.B. 1548     Taxes, Hotel Motel - As introduced, authorizes the city of Columbia to impose a tax on the privilege of occupancy. - Amends TCA Section 67-4-1425.

TN H.B. 2064     Taxes, Hotel Motel - As introduced, authorizes Spring Hill, by ordinance adopted by a two-thirds vote, to levy an occupancy tax on the privilege of staying in any hotel or motel in Spring Hill; the ordinance must set the rate and further set forth the manner of collection and administration of the privilege tax; requires that all proceeds received by the municipality from the tax be used for city purposes, including tourism development. - Amends TCA Section 67-4-1425.

TN H.B. 2219     Taxes, Hotel Motel - As introduced, authorizes the City of Fayetteville, by ordinance adopted by a two-thirds vote, to levy an occupancy tax on the privilege of staying in any hotel or motel in Fayetteville; the ordinance must set the rate and further set forth the manner of collection and administration of the privilege tax; requires that all proceeds received by the municipality from the tax be used for tourism development. - Amends TCA Section 67-4-1425.

VA H.B. 841      Local transient occupancy tax. Permits localities to impose the transient occupancy tax on publicly owned as well as privately owned lodging.

VA S.B. 544      Charter; Town of Victoria. Establishes a new charter for the Town of Victoria and repeals the current charter. The proposed charter contains powers typically granted to towns.

WI S.B. 301       Changes to the Local Room Tax.

 

 


Two New & Fourteen on the Move

Posted by: Mary Ann Passi, CAE on Wednesday, February 12, 2014 at 12:00:00 am

Bed Bugs/Pest Infestation  

NEW: MD S.B. 792    Requiring an innkeeper of a lodging establishment to consult and contract with a specified licensed pest management professional to engage in specified bedbug remediation measures for rooms in the lodging establishment under specified circumstances; and establishing a $50 daily penalty for a violation of the Act, not exceeding an aggregate penalty of $1,000 for violations arising from the same circumstances.

Taxes               

NEW: SC S.B. 985     A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING ARTICLE 6 TO CHAPTER 1, TITLE 6, TO ENACT THE FAIRNESS IN LODGING ACT SO AS TO ALLOW MUNICIPALITIES AND COUNTIES BY ORDINANCE TO IMPLEMENT ADDITIONAL ENFORCEMENT PROVISIONS FOR THE BUSINESS LICENSE TAX AND THE LOCAL ACCOMMODATIONS TAX AS THOSE PROVISIONS APPLY TO THE OWNERS OF RESIDENTIAL REAL PROPERTY WHO RENT THE PROPERTY TO TOURISTS, INCLUDING DATA SHARING WITH THE SOUTH CAROLINA DEPARTMENT OF REVENUE, SPECIFIC NOTICE TO PROPERTY OWNERS INCLUDED IN PROPERTY TAX BILLS, AN ADDITIONAL PENALTY THAT MAY BE IMPOSED FOR NONCOMPLIANCE AFTER THE RECEIPT OF SUCH A NOTICE, AND DIRECTIONS TO THE SOUTH CAROLINA DEPARTMENT OF REVENUE TO IDENTIFY RENTAL BY OWNER WEBSITES ADVERTISING TOURISTS RENTALS AND REQUEST THEM TO POST ON THE WEBSITES A STATEMENT REGARDING THE LEGAL OBLIGATIONS OF THE OWNERS OF PROPERTY IN THIS STATE LISTED ON THE WEBSITE, TO PAY ALL APPLICABLE LOCAL AND STATE TAXES AND FEES WITH RESPECT TO SUCH RENTALS; AND TO AMEND SECTIONS 6-1-120 , 12-54-240 , AS AMENDED, AND 12-4-310 , RELATING RESPECTIVELY TO THE CONFIDENTIALITY OF LOCAL AND STATE TAX DATA AND EXCEPTIONS THERETO, AND THE DUTIES OF THE SOUTH CAROLINA DEPARTMENT OF REVENUE, SO AS TO CONFORM THEM TO THE PROVISIONS OF THIS ACT.

AL S.B. 207       This bill would specifically prohibit a municipality from imposing a business license tax on the rental of residential real estate on a per unit basis unless the municipality was imposing a business license tax on a per unit basis prior to January 1, 2014.

HI H.B. 1671     Removes the current cap on transient accommodations tax revenues to be distributed to the counties and establishes the distribution of these revenues as a percentage of TAT collected.

HI S.C.R. 3       Urges the Governor and the Legislature to preserve the counties' share of the transient accommodations tax.

HI S.R. 4           Urges the Governor and the Legislature to preserve the counties' share of the transient accommodations tax.

MD S.B. 613     Altering the definition of a "transient charge" as it relates to a hotel charge for sleeping accommodations that is subject to the hotel rental tax in Frederick County.

MS H.B. 417     AN ACT TO AMEND CHAPTER 956, LOCAL AND PRIVATE LAWS OF 2008, AS AMENDED BY CHAPTER 919, LOCAL AND PRIVATE LAWS OF 2011, TO EXTEND THE DATE OF THE REPEALER FROM JULY 1, 2014, TO JULY 1, 2018, ON THE ACT AUTHORIZING THE GOVERNING AUTHORITIES OF THE CITY OF RIPLEY, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS SALES OF HOTELS AND MOTELS DERIVED FROM ROOM RENTALS AND UPON THE GROSS PROCEEDS OF SALES OF CERTAIN RESTAURANTS FOR THE PURPOSE OF GENERATING REVENUE TO ENHANCE TOURISM, FOR INDUSTRIAL AND ECONOMIC DEVELOPMENT AND FOR THE PROVISION OF PARKS AND RECREATION FACILITIES; AND FOR RELATED PURPOSES.

MS S.B. 2149   AN ACT TO CREATE THE CITIZENS FOR ECONOMIC DEVELOPMENT ACT; TO AUTHORIZE THE GOVERNING AUTHORITIES OF CERTAIN MUNICIPALITIES TO IMPOSE A SPECIAL SALES TAX OF NOT MORE THAN 1% ON THE GROSS PROCEEDS OF ALL SALES OR THE GROSS INCOME OF BUSINESSES IN THE MUNICIPALITY DERIVED FROM ACTIVITIES TAXED AT THE RATE OF 7% OR MORE UNDER THE MISSISSIPPI SALES TAX LAW; TO PROVIDE CERTAIN EXEMPTIONS FROM THE SPECIAL SALES TAX AUTHORIZED BY THIS ACT; TO PROVIDE THAT THE SPECIAL SALES TAX SHALL NOT BE LEVIED UNLESS AUTHORIZED BY AT LEAST 3/5 OF THE VOTES CAST AT AN ELECTION CALLED AND HELD FOR SUCH PURPOSE; TO PROVIDE THE PURPOSES FOR WHICH THE REVENUE COLLECTED FROM THE SPECIAL SALES TAX MAY BE USED AND EXPENDED; AND FOR RELATED PURPOSES.

SD S.B. 98        Purpose: allow certain municipalities to charge a higher occupancy tax.

TN H.B. 2064    Taxes, Hotel Motel - As introduced, authorizes Spring Hill, by ordinance adopted by a two-thirds vote, to levy an occupancy tax on the privilege of staying in any hotel or motel in Spring Hill; the ordinance must set the rate and further set forth the manner of collection and administration of the privilege tax; requires that all proceeds received by the municipality from the tax be used for city purposes, including tourism development. - Amends TCA Section 67-4-1425.

TN H.B. 2219    Taxes, Hotel Motel - As introduced, authorizes the City of Fayetteville, by ordinance adopted by a two-thirds vote, to levy an occupancy tax on the privilege of staying in any hotel or motel in Fayetteville; the ordinance must set the rate and further set forth the manner of collection and administration of the privilege tax; requires that all proceeds received by the municipality from the tax be used for tourism development. - Amends TCA Section 67-4-1425.

TN S.B. 2397    Taxes, Hotel Motel - As introduced, authorizes the City of Fayetteville, by ordinance adopted by a two-thirds vote, to levy an occupancy tax on the privilege of staying in any hotel or motel in Fayetteville; the ordinance must set the rate and further set forth the manner of collection and administration of the privilege tax; requires that all proceeds received by the municipality from the tax be used for tourism development. - Amends TCA Section 67-4-1425.

VA H.B. 371      Local license tax. Requires that beginning with the 2015 license year, the optional local license (BPOL) tax would be imposed on the Virginia taxable income of corporations and the net income of sole proprietorships and pass-through entities. Under current law, the optional BPOL tax is imposed on the gross receipts or gross revenues of businesses.

VA S.B. 544      Charter; Town of Victoria. Establishes a new charter for the Town of Victoria and repeals the current charter. The proposed charter contains powers typically granted to towns.

VA S.B. 573      Transient occupancy tax; Highland County. Adds Highland County to the list of counties that may impose the transient occupancy tax at a rate up to five percent, with any amount over two percent designated for tourism and travel marketing or initiatives that attract travelers and increase tourism revenues in the county.

 

 


 
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