The bill amends Section 44-18-36.1 of the General Laws regarding hotel taxes in the state. It establishes a local hotel tax at a rate of one percent (1%) on the total consideration charged for occupancy in hotels, travel packages, or room resellers. Additionally, the bill allows local communities to levy an additional local hotel tax, no greater than two percent (2%). The administration and collection of these taxes will follow the existing provisions of chapters 18 and 19 of the title.

The bill also grants the city of Newport the authority to collect the hotel tax directly from hotels within its jurisdiction and mandates that the city distribute the collected tax within ten days. Newport is required to report the tax collected and distributed every six months to the division of taxation. This act will take effect upon passage.

Statutes affected:
1046: 44-18-36.1