Amendment #722 to H4100

Including Online Travel Agencies as Hotel Room Sellers

Mr. Garballey of Arlington moves that the bill be amended by adding the following section:- "Section XX.  Chapter 64G of the General Laws, as appearing in the 2008 Official Edition, is hereby amended in the following sections:

Section 1 of said Chapter 64G is hereby amended by including, after item (j), the following words:--

(k).  “Accommodations Intermediary” means any entity, other than an Operator, that offers for sale the use or occupancy of any room or rooms in a bed and breakfast establishment, hotel, lodging house or motel.  Such term shall not include any person that is paid a commission by an Operator for facilitating the sale, use or possession of a room or rooms.

Chapter 64G of the aforementioned General Laws is hereby further amended by inserting, after Section 12, the following section:--

Section 13:  Transfers of Occupancy by Accommodations Intermediaries

The excise imposed pursuant to this chapter shall apply to the Accommodations Intermediary as it does for the Operator.  In the case of a Retail sale of any room or rooms in a bed and breakfast establishment, hotel, lodging house or motel by an Accommodations Intermediary, the Accommodations Intermediary shall collect such tax and remit: an amount equal to the tax imposed on the Rent to the commissioner by the Operator.

(b) The Accommodations Intermediary shall be liable to the commissioner for the tax required to be collected under this section; however, it shall be relieved from liability for the tax owed once such amount is remitted to the Operator, upon which the Operator shall become liable to the commissioner for such amount.

(c) An Operator shall not be liable for any tax owed with respect to service fees imposed on the transfer of occupancy as conducted by the Accommodations Intermediary.

(d) Pursuant to this chapter, the tax imposed on the sale of any room or rooms in a bed and breakfast establishment, hotel, lodging house or motel shall be collected at the time of payment and shall be separately stated from the Room Charge or any other charges on the invoice (or similar documentation) delivered to the Occupant."