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%) and allows local communities to levy an additional local hotel tax of up to two percent (2%). The local hotel tax shall be administered and collected in accordance with existing provisions of chapters 18 and 19 of the title.

The bill takes effect upon passage.

Statutes affected:
1046: 44-18-36.1