News & Analysis as of

Occupancy Tax

Texas Comptroller Glenn Hegar’s Hurricane Harvey Relief Initiatives

by Jackson Walker on

1. Hotel Occupancy Tax Declared Exempt For Evacuees and Relief Workers - The Governor of Texas, by way of proclamation, has exempted evacuees and relief workers from state and local hotel taxes.  Currently the Governor’s...more

What Tools Do Cities Need to Regulate Short-term Rentals?

by Best Best & Krieger LLP on

Beach to ski town and every city in between, it’s easier than ever to book vacation rentals. Today, travelers and homeowners are directly connected through the home-sharing websites Airbnb, VRBO, HomeAway, FlipKey, and...more

OTA & Travel Distribution Update - April 14th, 2017

by Garvey Schubert Barer on

This week’s OTA & Travel Distribution Update for the week ending April 14, 2017 is below. Additional details regarding last week’s long-awaited report on online travel by the European Commission are featured in this week’s...more

OTA & Travel Distribution Update - April 7th, 2017

by Garvey Schubert Barer on

Below please find this week’s OTA & Travel Distribution Update for the week ending April 7, 2017. The recently released European Commission’s report on the hotel industry headlines this week’s Update. - European...more

Airbnb Taxation

by Moskowitz LLP on

In only 10 years, Airbnb has developed into a $31 billion industry with offices worldwide. To date, more than 100 million guests have shunned expensive hotels during their travels and instead choose the online booking service...more

OTA & Travel Distribution Update – Dec. 16th, 2016

by Garvey Schubert Barer on

This week’s OTA and Travel Distribution Update for the week ending December 16, 2016 is below. This week’s Update contains an update on one important recent court decision involving OTAs....more

Transient Occupancy (Hotel) Taxes May be Limited by Ruling

by Best Best & Krieger LLP on

California public agencies that impose transient occupancy (hotel) taxes may be limited in the tax they can collect from online transactions. The California Supreme Court on Monday ruled that TOT are limited to the...more

The Future of Airbnb in New York

One of the most controversial and popular topics in real estate today involves Airbnb, the online home rental service, and the concept of transient rentals. In New York City, Airbnb’s largest market in the United States, this...more

Landlords and tenants: To Airbnb or not Airbnb, that is the question

by Thompson Coburn LLP on

If you own or occupy residential real property, a question may come to mind. As Shakespeare might have put it, “To BNB or not BNB, that is the question.”...more

The Home-Sharing Economy

Long before Airbnb, short-term home rental platforms, such as VRBO and Vacation Home Rentals, connected individuals looking for hotel alternatives. Recently, however, the notion of short-term home rentals has become a...more

Illinois Local Sales Tax Sourcing Update: Tax Administration by Lawsuit Vanquished (for Now)

by Reed Smith on

On October 16, the Circuit Court of Cook County (the “Court”), in an order authored by Judge Peter Flynn, dismissed a lawsuit by the City of Chicago (the “City”) and the Village of Skokie (collectively the “Plaintiffs”)...more

North Carolina Legislative Report

by Moore & Van Allen PLLC on

The General Assembly convened for the 2015 legislative session on January 14. Lawmakers returned to Raleigh on January 28 to begin the session in earnest. The MVA Public Affairs Legislative Report on North Carolina will be...more

Midwest Gaming Win Reinforces Division Between Police and Taxing Powers

by Reed Smith on

In United States v. Doremus, 249 U.S. 86 (1919) the Supreme Court held that a tax law “may not be declared unconstitutional, because its effect may be to accomplish another purpose as well as the raising of revenue.” That...more

Hotel Tax Increases and Philadelphia Cigarette Tax

At this writing, a bill authorizing certain counties to impose or increase their hotel taxes remains pending before the Pennsylvania House for concurrence on Senate amendments. Authorization of a local option Cigarette Tax...more

MoFo New York Tax Insights - Volume 5, Issue 6 - June 2014

by Morrison & Foerster LLP on

In This Issue: - New York Court Grants Airbnb’s Motion to Quash Attorney General’s Subpoena - New York City UBT Ruling Allows Broker-Dealer Sourcing for Non-Registered Broker-Dealers - ALJ Dismisses Action as...more

Illinois Issues Emergency Sales Tax Sourcing Regulations

by Reed Smith on

As anticipated after the Illinois Supreme Court decision in Hartney Fuel described in our November 25, 2013 alert, the Illinois Department of Revenue (the "Department") has decided to issue emergency regulations (the "Rules")...more

A Pinch of SALT: State Tax Treatment of a 'Manufacturer'

Originally published in State Tax Notes. Many states have created special treatment for manufacturers, including tax exemptions, credits, and special income tax apportionment rules. In this edition of A Pinch of SALT, we...more

Hotels.com And Other Online Travel Vendors Don't Have To Pay Occupancy Taxes To North Carolina Counties

by Brooks Pierce on

It's hard to like the result in Wake County v. Hotels.com, LP, 2012 NCBC 61. The case is a consolidation of cases brought by several North Carolina counties (Mecklenburg, Wake, Dare, and Buncombe) against Hotels.com and other...more

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