MultiTax Commission

An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.

Collection and Remittance of Lodging Taxes by Accommodations Intermediaries

Adopted in 2012, this model requires accommodations intermediaries to collect tax from customers purchasing accommodations–whether the tax is owed by the intermediary or the accommodation provider. Then the model provides two options for reporting and remitting the tax to the state or local tax agency.

Adopted Model

Collection and Remittance of Lodging Taxes by Accomodations Intermediaries (PDF)

Document Library

First Hearing Officer’s Report (PDF)

Second Hearing Officer’s Report (PDF)

Second Hearing Officer’s Report (As Amended) (PDF)