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- Title
Mind the Gap: The Current Debate Between States & Municipalities and Online Travel Companies over the Taxability of the Remittance Gap.
- Authors
Schiller, Breen M.
- Abstract
The article offers the author's insights on the argument between U.S. states and municipalities and online travel companies (OTCs) over the taxability of hotel occupancy charges. She says that states and municipalities and OTCs were debating on whether hotel taxes should be based on "retail" or "wholesale" rates and be imposed on hotel or customer locations. The author adds that, aside from previous cases, these parties were also varied on their opinions over the business models offered by OTCs.
- Subjects
HOTEL occupancy taxes; TOURISM; HOTEL rates; BUSINESS models; INTERNET industry; CITIES &; towns; U.S. states
- Publication
Journal of State Taxation, 2011, Vol 29, Issue 2, p61
- ISSN
0744-6713
- Publication type
Article