The bill amends Section 44-18-36.1 of the General Laws regarding hotel taxes in the state. It introduces a five percent (5%) hotel tax on the total consideration charged for occupancy of any space furnished by hotels, travel packages, or room resellers. The bill specifically removes the exemption for houses, condominiums, or other residential dwellings rented in their entirety from this hotel tax. The hotel tax is in addition to any sales tax imposed.

The act is set to take effect upon passage and will apply to rentals occurring on or after January 1, 2026.

Statutes affected:
335: 44-18-36.1