hotel tax

Hotel Occupancy Tax Funds (HOT Funds): What are They? Part I of III.

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(March 21, 2011): Many states have passed laws that allow a city to authorize Hotel Occupancy Tax funds to be collected. Hotel Occupancy Tax funds are essentially taxes that are charged to individuals who stay at hotels within a city or its extra-territorial jurisdiction. Cities are normally allowed to institute this tax pursuant to a

Hotel Occupancy Tax Funds (HOT Funds): What are They? Part I of III. Read More »