AN ACT RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION

House Bill 6350 amends the current laws regarding hotel taxes. It allows individual cities and towns to levy an additional local hotel tax of up to two percent (2%). This new local tax would be added to the existing one percent (1%) local hotel tax and the five percent (5%) state hotel tax. The state's division of taxation would administer and collect these local taxes, distributing the funds to the city or town where the hotel is located.