CT HB06626

Imposes 12 percent sales tax on hotel room occupancy for stays of 30 consecutive calendar days or less, effective October 1, 2011, including transfers made by room remarketers (online travel service companies).

Defines "room remarketer" as any person other than the hotel operator who offers, reserves, books, or resells hotel rooms through the internet or other means.

Requires room remarketers to separately state and collect taxes on both "net rent" (amount paid to the operator) and "additional rent" (markup charged by the remarketer) on occupancy charges.

Establishes that operators are liable for collecting tax on net rent while remarketers are responsible for collecting tax on additional rent and remitting tax on both amounts.

Includes service or booking fees charged as a condition of occupancy in the definition of "rent" subject to the 12 percent tax rate.