General Assembly

131

Short Title

Applies sales tax to hotel intermediaries 
Show Long Title
Long Title To amend sections 351.021, 353.06, 5739.01, 5739.09, 5739.12, 5739.13, 5741.01, 5741.12, and 5741.13 and to enact section 5739.081 of the Revised Code to require hotel intermediaries to collect and remit applicable sales and use tax on the full amount paid for hotel lodging, to require hotel intermediaries to supply customers with itemized invoices, to specify that a hotel intermediary is presumed to have "substantial nexus" with Ohio if the intermediary arranges lodging at Ohio hotels, and to specify that hotels are not liable for the failure of a hotel intermediary to properly collect or remit applicable taxes.

Version

As Introduced

Legislation Text

View Current Version

Subjects

Taxation

Committees

Senate Ways and Means Committee
 
 

Primary Sponsors

Jim Hughes
Tom Patton
 

Cosponsors

SENATORS
Bill Beagle
John Eklund
Randy Gardner
Frank LaRose
 
 
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