Corporate Housing Providers Association

Bed Bugs/Pest Infestation

CT S.B. 952 To establish landlord and tenant rights and responsibilities regarding bed bug infestations in rental housing.

FL H.B. 77 Landlords and Tenants; Revises exclusions from applicability of Florida Residential Landlord & Tenant Act; provides that right to attorney fees may not be waived in lease agreement; provides that attorney fees may not be awarded in claim for personal injury damages based on breach of duty of premises maintenance; revises & provides certain landlord disclosure requirements; provides requirements for disbursement of advance rents; provides limited rebuttable presumption of receipt of security deposits; revises landlord's obligation to maintain premises with respect to screens; revises procedures for termination of rental agreement by landlord; provides that landlord does not waive right to terminate rental agreement or to bring civil action for noncompliance by accepting partial rent; provides period to institute action before exemption involving rent subsidies is waived begins upon actual knowledge; revises requirements for termination of tenancy with specific duration; provides conduct for which landlord may not retaliate; provides that landlords & mobile home park owners must be given opportunity to cure deficiency in any notice or pleadings before dismissal of eviction action.

Taxes

NEW: IA S.S.B. 1253 Creates the Iowa Reinvestment Act; authorizes municipalities to establish reinvestment districts and receive remittances of specificed amounts of state sales tax revenues and state hotel and motel taxes collectin gin those districuts for use in undertaking projects. The bill authorizes the economic development authority board to establish, subject to the amounts authorized in the bill, maximum amounts of state sales tax revenues or state hotel and motel tax revenues, or both, that may be remitted to a municipality's reinvestment project fund. The bill authorizes a municipality to use specified new state sales tax revenues and specified new state hotel and motel tax revenues for those projects being undertaken in the district that were approved by the board. The bill calculates the amount of new state sales tax revenues and new state hotel and motel tax revenues using only those sales subject to those taxes from retailers and lessors holding sales tax permits issued on or after the date the district was established by ordinance. The department of revenue calculates quarterly the amount of new state sales tax revenues and new state hotel and motel tax revenues for each district established in the state to be deposited in the district's account in the state reinvestment district fund created in the bill. The amount of new state sales tax revenue is calculated using a 4 percent tax rate instead of the 6 percent tax rate imposed under Code section 423.2. All moneys in each district account within the fund shall be remitted quarterly by the department of revenue to the municipality that established the district for deposit in the municipality's reinvestment project fund established in the bill and used to fund projects within the district from which the revenues were collected. The bill imposes limitations on the use of moneys deposited in a municipality's reinvestment project fund.

NEW: MO H.B. 161 Changes the laws regarding political subdivisions. As perfected, includes provisions for certain third class counties without a township form of government and with more than 2700 but fewer than 3000 inhabitants as the county seat, to put before its voters the question of imposing a tax on sleeping rooms for hotel or motel guests of not more than 5 percent per night.

NEW: MO H.B. 335 Changes the laws regarding public safety. As perfected, includes provisions for any special charter city with more than 29,000 but fewer than 32,000 inhabitants, to put before its voters the question of imposing a tax on sleeping rooms for hotel or motel guests of not more than 6 percent per night.

NEW: NY A.B. 6828 Imposes an occupancy tax in the town of North Castle.

NEW: NY A.B. 6829 Imposes an occupancy tax in the village of Harrison.

AL H.B. 344 Madison Co., lodging tax, termination date deleted, Act 2004-418, 2004 Reg. Sess., am'd.

HI S.B. 1194 Eliminates the sunset of the Transient Accommodations Tax rate of 9.25 per cent, and also eliminates the sunset date for the amounts to be distributed to the tourism special fund and the counties.

IL S.B. 1859 Amends the Counties Code. Authorizes Winnebago County by ordinance to impose, with the consent of the municipalities representing 67% of the population of Winnebago County, hotel operators' occupation tax at a rate not to exceed 2% of the gross rental receipts from the renting, leasing, or letting. Sets forth requirements concerning the use of any revenues from the tax proceeds. Creates a Tourism Facility Board with weighted voting rights; requires the Board to meet not less than once per year to direct the use of revenues from the tax. Provides that any sports, arts, or entertainment facilities that receive revenue from certain taxes shall be considered to be public works within the meaning of the Prevailing Wage Act, and the county authorities responsible for the construction, renovation, modification, or alteration of the sports, arts, or entertainment facilities shall enter into project labor agreements with labor organizations. Effective immediately.

NY A.B. 3823 Extends the village of Rye Brook occupancy tax for three years.

PA H.B. 871 An Act amending Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in other subjects of taxation, further providing for excise tax on hotel room rental.

PA H.B. 873 An Act amending the act of August 9, 1955 (P.L.323, No.130), known as The County Code, in fiscal affairs, further providing for authorization of certain hotel room rental taxes; and, in grounds and buildings, further providing for certain hotel room rental taxes.

PA H.B. 875 An Act amending Title 64 (Public Authorities and Quasi-Public Corporations) of the Pennsylvania Consolidated Statutes, in Pennsylvania Convention Center Authority, further providing for hotel room rental tax and continuation of existing 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. 503 A BILL TO AMEND CHAPTER 1, TITLE 6 OF THE 1976 CODE, BY ADDING ARTICLE 6 TO ENACT THE BEACH PRESERVATION ACT , TO ALLOW A QUALIFIED COASTAL MUNICIPALITY TO IMPOSE A FEE NOT TO EXCEED ONE PERCENT ON THE GROSS PROCEEDS DERIVED FROM THE RENTAL OR CHARGES FOR ACCOMMODATIONS FURNISHED TO TRANSIENTS SUBJECT TO THE MUNICIPALITY'S LOCAL ACCOMMODATIONS TAX, TO PROVIDE THAT THE MUNICIPALITY MAY IMPOSE THE FEE ONLY AFTER ITS APPROVAL IN A REFERENDUM HELD IN THE MUNICIPALITY, TO PROVIDE THAT THE FEE IS IN ADDITION TO ALL OTHER LOCAL ACCOMMODATIONS TAXES IMPOSED AND MUST NOT BE DEEMED CUMULATIVE TO OTHER LOCAL ACCOMMODATIONS TAXES IMPOSED BY THE MUNICIPALITY, TO PROVIDE USES FOR WHICH THE FEE REVENUE MUST BE APPLIED, TO PROVIDE FOR REPORTING AND FOR REMITTANCE OF THESE FEES, AND TO PROVIDE DEFINITIONS.

TN H.B. 1213 Taxes, Hotel Motel - As introduced, extends from 2014 to 2020 the authority of metropolitan governments to impose a hotel occupancy tax in excess of $2.00, the revenues from which are placed in an event and marketing fund to be attached to a convention and visitors bureau. - Amends TCA Title 7, Chapter 4, Part 2.

TN H.B. 1346 Cannon County - As introduced, subject to local approval, authorizes the local legislative body of Cannon County to levy a 5 percent hotel/motel tax. -

TX H.B. 722 Relating to the authority of certain counties to impose a county hotel occupancy tax.

TX H.B. 934 Relating to the authority of certain counties to impose a hotel occupancy tax for the maintenance, operation, and promotion of and improved access to a coliseum in the county; authorizing a tax.

TX H.B. 2274 Relating to the use of municipal hotel occupancy tax revenue to enhance and upgrade sports facilities in certain municipalities.

TX H.B. 2808 Relating to an exemption from the state hotel occupancy tax for certain members of the Texas State Guard.

TX H.B. 3043 Relating to the rate of the municipal hotel occupancy tax in certain municipalities and the use of revenue from that tax.

TX H.B. 3296 Relating to the rates of municipal and county hotel occupancy taxes in certain municipalities and counties and the use of certain revenue from those taxes; changing the rates of taxes.

TX H.B. 3337 Relating to the authority of certain counties to impose a county hotel occupancy tax.

TX H.B. 3643 Relating to the allocation of revenue from the municipal hotel occupancy tax for the arts for certain municipalities.

TX S.B. 1585 Relating to the authority of certain counties to impose a hotel occupancy tax for the operation and maintenance of a fairground, county barn, and county park in the county.

Two new occupancy taxes may impact your corporate housing company's operations in New York. This week's blog includes updates on 29 bills dealing with bed bugs/pest infestation and taxes as well.

Bed Bugs/Pest Infestation

CT S.B. 952 To establish landlord and tenant rights and responsibilities regarding bed bug infestations in rental housing.

NH H.B. 482 This bill addresses landlord, tenant, and municipality responsibility for bed bug infestations.

Taxes

NEW: NY S.B. 4648 Authorizes the town of Woodbury, Orange county, to impose, by local law, a tax on hotel and motel occupancy of up to five percent of the charge therefor; repealer.

NEW: NY S.B. 4707 Imposes an occupancy tax in the city of Yonkers.

AL H.B. 344 Madison Co., lodging tax, termination date deleted, Act 2004-418, 2004 Reg. Sess., am'd.

HI S.B. 1194 Eliminates the sunset of the Transient Accommodations Tax rate of 9.25 per cent, and also eliminates the sunset date for the amounts to be distributed to the tourism special fund and the counties.

IL H.B. 381 Amends the Hotel Operators' Occupation Tax Act. Makes a technical change in a Section concerning the short title.

IL H.B. 466 Amends the Illinois Municipal Code. Makes a technical change in a Section concerning a hotel tax imposed by municipalities of 500,000 or more population.

MS H.B. 1610 AN ACT TO AMEND CHAPTER 939, LOCAL AND PRIVATE LAWS OF 2010, TO EXTEND THE DATE OF REPEAL FROM JULY 1, 2013, TO JULY 1, 2016, ON THE LAW THAT AUTHORIZES THE CITY OF FULTON, MISSISSIPPI, TO IMPOSE A TAX UPON THE GROSS PROCEEDS OF ROOM RENTALS FOR HOTELS OR MOTELS WITHIN THE CITY; AND FOR RELATED PURPOSES.

MS H.B. 1722 AN ACT TO AMEND CHAPTER 951, LOCAL AND PRIVATE LAWS OF 2012, TO REVISE THE AMOUNT OF TAX THAT MAY BE LEVIED BY THE GOVERNING AUTHORITIES OF THE CITY OF GAUTIER, MISSISSIPPI, FROM 1% TO 2% 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 IMPROVE PARKS AND RECREATION FACILITIES FOR THE PURPOSE OF TOURISM AND ECONOMIC DEVELOPMENT WITHIN THE CITY; AND FOR RELATED PURPOSES.

MS S.B. 2837 AN ACT TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE CITY OF HORN LAKE, MISSISSIPPI, TO LEVY A TAX UPON HOTEL AND MOTEL ROOM RENTALS, WHICH SHALL BE USED TO PROMOTE THE CITY'S TOURISM AND ECONOMIC DEVELOPMENT; TO PROVIDE THAT THE TAX SHALL BE COLLECTED BY THE DEPARTMENT OF REVENUE AND PAID TO THE CITY OF HORN LAKE; AND FOR RELATED PURPOSES.

NV S.B. 509 Revises provisions governing taxes on transient lodging. (BDR S-1198)

NC H.B. 545 AN ACT to modify the Henderson county occupancy 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.

TN H.B. 1213 Taxes, Hotel Motel - As introduced, extends from 2014 to 2020 the authority of metropolitan governments to impose a hotel occupancy tax in excess of $2.00, the revenues from which are placed in an event and marketing fund to be attached to a convention and visitors bureau. - Amends TCA Title 7, Chapter 4, Part 2.

TN H.B. 1343 Macon County - As introduced, subject to local approval, enacts a hotel/motel tax. -

TN H.B. 1346 Cannon County - As introduced, subject to local approval, authorizes the local legislative body of Cannon County to levy a 5 percent hotel/motel tax. -

TN S.B. 707 Taxes, Hotel Motel - As introduced, extends from 2014 to 2020 the authority of metropolitan governments to impose a hotel occupancy tax in excess of $2.00, the revenues from which are placed in an event and marketing fund to be attached to a convention and visitors bureau. - Amends TCA Title 7, Chapter 4, Part 2.

TN S.B. 1401 Cannon County - As introduced, subject to local approval, authorizes the local legislative body of Cannon County to levy a 5 percent hotel/motel tax. -

TX H.B. 722 Relating to the authority of certain counties to impose a county hotel occupancy tax.

TX H.B. 1279 Relating to the use of hotel occupancy tax revenue in certain municipalities and counties.

TX H.B. 1908 Relating to sports and community venue projects. Includes ballot measure language for a hotel occupancy tax to be used for financing of any such projects.

TX H.B. 2269 Relating to authorizing certain counties to impose a county hotel occupancy tax.

TX H.B. 3475 Relating to the publication of information relating to hotel occupancy tax receipts.

TX H.B. 3643 Relating to the allocation of revenue from the municipal hotel occupancy tax for the arts for certain municipalities.

TX H.B. 3860 Relating to the creation of the Generation Park Management District; providing authority to issue bonds; providing authority to impose assessments, fees, or taxes.

TX S.B. 412 Relating to the authority of certain counties to impose a hotel occupancy tax for the maintenance, operation, and promotion of and improved access to a coliseum in the county; authorizing a tax.

TX S.B. 1041 Relating to authorizing certain counties to impose a hotel occupancy tax.

TX S.B. 1585 Relating to the authority of certain counties to impose a hotel occupancy tax for the operation and maintenance of a fairground, county barn, and county park in the county.

TX S.B. 1703 Relating to the use of hotel occupancy tax revenue in certain municipalities and counties.

TX S.B. 1833 Relating to the rate of the hotel occupancy tax in certain counties.

If you need more information on legislation in CHPA's three critical areas, visit the CHPA Members Only Section of the website. To get the full text of any of the above-mentioned bills, simply click on the bill identification number.

Effective April 1, 2013, Visa Canada introduced a new assessment fee called International Service Assessment (ISA) for any Canadian merchant that process(s) foreign credit cards at their Canadian merchant establishment. This is a new fee from Visa, and will only impact those merchants that process Visa Credit Cards issued from foreign countries at their Canadian merchant establishment. This new fee will impact all merchant processors in Canada. The actual cost of this new fee is 40 Basis points, or 0.40%.

Please check your April merchant statement when you receive it in early May to determine what you are actually being charged by your current merchant processor. Your merchant processor may elect to take a "Lift" on the actual cost of this new fee and earn additional revenues at your expense.

Also, effective April 1, 2013, Visa Canada will be increasing the cost of their Canadian Assessment fee from 6 to 8 Basis points, or 0.08%. This fee is applicable for all merchants in Canada who accept and process Canadian issued Visa Cards at their Canadian merchant establishments. This new fee will impact all merchant processors in Canada. These fees are usually referred to as "Card Brand Fees" or Visa Assessment fees. As outlined above, please review your April merchant statement, to see what you are actually being charged by your merchant processor.

National Payments* has elected not to take any uplift or additional margins on these Visa Fees for our merchants who are part of CHPA. If you would like more information on these fee changes, please feel free to contact myself directly at (403) 663-8886 or mstrong@nationalpayments.ca.

* This information is provided to CHPA member companies that do business in Canada as a courtesy and is not intended to be an advertisement for services.

Bed Bugs/Pest Infestation

CT S.B. 952 To establish landlord and tenant rights and responsibilities regarding bed bug infestations in rental housing.

NH H.B. 482 This bill addresses landlord, tenant, and municipality responsibility for bed bug infestations.

Taxes

NEW: NY S.B. 4549 Imposes an occupancy tax in the town of North Castle.

NEW: PA H.B. 1152 An Act amending the act of August 9, 1955 (P.L.323, No.130), known as The County Code, in fiscal affairs, further providing for authorization of excise tax; and providing for hotel room rental tax in certain third class counties.

NEW: VA H.B. 2313 Revenues and appropriations primarily for transportation. Makes several changes to the revenues collected by the Commonwealth, and the distribution of such revenues, primarily for the benefit of transportation. The changes are as follows: The bill eliminates the $0.175 per gallon tax on motor fuels, and replaces it with a percentage-based tax of 3.5% for gasoline and 6% for diesel fuel. The bill provides for a refund of an amount equal to a 2.5% tax paid on diesel fuel for passenger cars, pickup or panel trucks, and trucks having a gross vehicle weight rating of 10,000 pounds or less. The bill imposes a $64 annual registration fee on hybrid electric motor vehicles, alternative fuel vehicles, and electric motor vehicles. Current law imposes a $50 fee on electric motor vehicles only. The revenues are designated for the Highway Maintenance and Operating Fund. The bill raises the state sales and use tax across the Commonwealth from 4% to 4.3% and designates the increased revenues for the Highway Maintenance and Operating Fund, the Intercity Passenger Rail Operating and Capital Fund, and the Commonwealth Mass Transit Fund. The bill establishes procedures for the collection of the state sales and use tax from retail dealers located outside Virginia for sales made into the Commonwealth, contingent upon the federal government passing legislation authorizing such collection. In the event that such revenues are collected, a portion of the revenues will be allocated to localities for education, a portion will be allocated to localities with a stipulation that some of the funds be used by the locality for transportation needs, and a portion of the revenues will be deposited in the Transportation Trust Fund. A portion will also be used to reimburse localities that currently impose a retail sales tax on the sale of certain fuels used for domestic consumption, as the bill also repeals the authority to impose such tax. If the federal government does not pass legislation authorizing the Commonwealth and other states to collect sales taxes from retail dealers located outside the respective state by January 1, 2015, then the motor fuels tax imposed on gasoline will be raised from 3.5% to 5.1% (the motor fuels tax on diesel fuel will remain at 6%, but the diesel fuel refund for passenger cars, pickup or panel trucks, and trucks weighing less than 10,000 pounds will be in an amount equal to a 0.9% tax paid). If the federal government passes such legislation after January 1, 2015, the rate of tax on gasoline will revert to 3.5%. The bill amends the tax on the sale of motor vehicles (the "titling tax"). Currently, the titling tax is 3%. A new rate of 4.15% will be phased in over four years. The bill increases the share of existing general sales and use tax revenues used for transportation from a 0.50% sales and use tax to a 0.675% sales and use tax, phased in over four years. The additional allocation will be deposited into the Highway Maintenance and Operating Fund. The bill also allocates the revenues from an existing 0.125% sales and use tax to public education. The bill imposes additional state taxes and a fee in Planning Districts meeting certain population, motor vehicle registration, and transit ridership criteria. The additional taxes and fee are a retail sales tax of 0.70%, a 2.1% tax on wholesale distributors of motor fuels, a 2.0% transient occupancy tax, and a fee on grantors of real property equal to $0.15 per $100 of the value of the real property sold by such persons. The transient occupancy tax and grantor's fee currently would apply only in the Northern Virginia Planning District, and the tax on wholesale distributors of motor fuels currently would apply only in the Hampton Roads Planning District (under current law, the same tax on wholesale distributors is imposed in the Northern Virginia Plannning District). The retail sales tax currenty would apply in both the Northern Virginia and Hampton Roads Planning Districts. The additional revenues generated in the Northern Virginia Planning District are deposited into a Northern Virginia Transportation Authority Fund, with 30% of the funds being distributed to the member localities for use on transportation projects, and the remainder to be used for regional transportation projects. The additional revenues generated in the Hampton Roads Planning District are deposited into a Hampton Roads Construction Fund to be used soley for new construction projects on new or existing roads, bridges, and tunnels, as approved by the Hampton Roads Transportation Planning Organization. The 0.70% state sales and use taxes in Planning Districts are in addition to the 0.3% state sales and use tax increase that applies throughout the Commonwealth. Of the increased revenues in the Highway Maintenance and Operating Fund, $100 million in fiscal years 2014, 2015, and 2016 will be dedicated to Phase II of the Dulles Metrorail Extension Project, subject to certain conditions. Beginning in fiscal year 2020, $20 million dollars from the Highway Maintenance and Operating Fund will be deposited into the Route 58 Corridor Development Fund. The bill prohibits tolling on Interstate 95 south of Fredericksburg without prior approval of the General Assembly. The bill also makes several technical changes related to the administration of these various provisions.

HI S.B. 1194 Eliminates the sunset of the Transient Accommodations Tax rate of 9.25 per cent, and also eliminates the sunset date for the amounts to be distributed to the tourism special fund and the counties.

IL S.B. 1859 Amends the Counties Code. Authorizes Winnebago County by ordinance to impose, with the consent of the municipalities representing 67% of the population of Winnebago County, hotel operators' occupation tax at a rate not to exceed 2% of the gross rental receipts from the renting, leasing, or letting. Sets forth requirements concerning the use of any revenues from the tax proceeds. Creates a Tourism Facility Board with weighted voting rights; requires the Board to meet not less than once per year to direct the use of revenues from the tax. Provides that any sports, arts, or entertainment facilities that receive revenue from certain taxes shall be considered to be public works within the meaning of the Prevailing Wage Act, and the county authorities responsible for the construction, renovation, modification, or alteration of the sports, arts, or entertainment facilities shall enter into project labor agreements with labor organizations. Effective immediately.

LA H.B. 106 TOURISM/COMMISSION: Authorizes the Houma Area Convention and Visitors Bureau to levy an additional hotel occupancy tax

LA H.B. 179 TAX/HOTEL OCCUPANCY: Authorizes the Shreveport-Bossier Convention and Tourist Bureau to levy an additional hotel occupancy tax within the jurisdiction of the bureau

LA H.B. 326 TAX/HOTEL OCCUPANCY: AUTHORIZES THE CITY OF YOUNGSVILLE TO LEVY A HOTEL OCCUPANCY TAX

MD H.B. 472 Adding a new article to the Annotated Code of Maryland, to be designated and known as the "Local Government Article", to revise, restate, and recodify the laws of the State relating to local governments; etc.

MD S.B. 631 Providing an exemption for specified counties from hotel rental taxes and transient occupancy taxes for the sale of a right to occupy a room or lodgings as a transient guest at specified facilities or campuses; authorizing taxpayers to claim a refund for taxes paid after June 30, 2010, on transactions that would have been exempt under the Act; applying the Act to taxes imposed after June 30, 2010; etc.

MO H.B. 140 Adds Mound City to the list of cities and counties authorized to impose a transient guest tax for tourism purposes