SB 1246

Abstract

Amends the Hotel Operators' Occupation Tax Act. Provides that the tax shall not apply to gross rental receipts received from the renting, leasing or letting of rooms to an entity that is organized and operated exclusively by an organization chartered by the United States Congress for the purpose of providing disaster relief and that possesses an active Exemption Identification Number issued by the Department of Revenue if the renting, leasing, or letting of the rooms is in furtherance of the purposes for which the exempt organization is organized. Effective immediately.