Reference No. CB-023-2017    Draft No.
Type: Council Bill Status: Enacted
Meeting Body County Council
Meeting Date 7/18/2017
Introduced Date 6/20/2017 Public Hearing Date 7/18/2017 @ 10:00 AM
Effective date: 9/18/2017    
Title: AN ACT CONCERNING HOTEL AND MOTEL TAX for the purpose of revising the County Code to clarify hotel and motel tax exemption and tax refunds for long term renters.
Proposers/Sponsors: Dannielle M. Glaros, Mary A. Lehman, Todd M. Turner, Andrea C. Harrison, Deni L. Taveras, Derrick Leon Davis, Obie Patterson
Code sections: 10-219 -
Attachments: 1. B2017023, 2. CB-23-2017 AIS, 3. CB-23-2017 Report, 4. CB-23-2017 Fiscal Impact
Contact: Colette R. Gresham, Legislative Officer

Title

AN ACT CONCERNING HOTEL AND MOTEL TAX for the purpose of revising the County Code to clarify hotel and motel tax exemption and tax refunds for long term renters.

 

Background

The Office of Audits and Investigations ("A&I") conducted a compliance audit of the Office of Finance's Collection of Hotel and Motel Tax in accordance with the requirements of County Charter Section 313.  The report was released in September 2016.  One of the findings in the report stated that there is an inconsistent interpretation and application of the County Code by hotel/motel establishments with respect to the assessment and possible refund of hotel/motel tax to room renters once they have reached 90 consecutive days of room rental.  During the audit, A&I identified some hotels/motels that were issuing refunds to individuals for taxes paid during their first 89 days of room rental once they reached the 90th consecutive day of room rental.  However, the practice of refunding individuals for taxes paid during their first 89 days of room rental once they reached their 90th consecutive day of room rental was not being followed consistently.  The proposed legislation provides clarification as to the refunding of taxes paid for the first 89 days of room rental after the 90th consecutive day of room rental.



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