Authorizes the town of Gardiner to impose a hotel and motel tax
SUBSTITUTED BY S7820B
Summary
The bill lets the town of Gardiner adopt a local tax on hotel and motel rooms occupied by transient guests, capped at 5% of the daily rental rate, while exempting anyone who stays 90 consecutive days or more. The town’s chief fiscal officer would collect the tax and deposit the proceeds into the town’s general fund for municipal services and infrastructure. The measure also exempts state, federal and certain non‑profit entities and limits tax assessments to three years after a return is filed.
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