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D.C. Amends Online Hotel Sales Tax Provisions


Software/Hi-Tech
Retail

The District of Columbia has enacted the Fiscal Year 2013 Budget Support Act of 2012, which amends online hotel sales tax provisions.  Beginning October 1, 2012, under the online hotel tax provisions, "net charges" means the sale or charge receipts for any room or rooms, lodgings, or accommodations furnished to transients, received from a room remarketer by the operator of a hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration.  Prior to October 1, 2012, "net charges" means the gross receipts from the sale of or charges for any room or accommodations received from a room remarketer by the operator of a hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The act amends, effective October 1, 2012, the term "additional charges" to mean the excess of the sale or charge receipts received by a room remarketer over the net charges. Prior to October 1, 2012, "additional charges" means the excess of the gross receipts from the sale of or charges for any room or accommodations received by a room remarketer over the net charges. Under the act, a "room remarketer" will be deemed a vendor with respect to additional charges and will file returns and remit tax due on those charges. Prior to October 1, 2012, a room remarketer is a vendor with respect to additional charges. (Act 19-385 (D.C.B. 19-743), Laws 2012, approved June 22, 2012, effective after a 30-day congressional review period)

(11/26/2012)
(New)
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