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A hotel tax or lodging tax in the United States is a tax levied by states, cities or counties against travellers when they rent accommodations (a room, rooms, entire home, or other living space) in a hotel, inn, tourist home or house, motel, or other lodging, generally unless the stay is for a period of 30 days or more.
The GSA establishes per diem rates within the Continental United States for hotels "based upon contractor-provided average daily rate (ADR) data of fire-safe properties in the local lodging industry"; [6] this means that per diem varies depending on the location of the hotel—for instance, New York City has a higher rate than Gadsden, Alabama. [7]
Additionally, regulation of interaction between contracting agencies and the GSA is detailed here. Section 302(b) states the "declared policy" of the United States, that "a fair proportion of the total purchases and contracts for supplies and services [should be placed] with small business concerns". [3] 41 U.S. Code § 3104 now reads
Travel and subsistence expenses describe the cost of spending on business travel, meals, hotels, sundry items such as laundry (though usually only on long trips) and similar ad hoc expenditures. [1]
Average Daily Rate (commonly referred to as ADR) is a statistical unit that is often used in the lodging industry. The number represents the average rental income per paid occupied room in a given time period. ADR along with the property's occupancy are the foundations for the property's financial performance. [1]
The most common type of tourist tax in Europe and the United States is to levy a tax on accommodation known as a hotel tax, occupancy tax, lodging tax or bed tax. [5] The tax is levied against individuals when they rent accommodation (a room, rooms, entire home, or other living space) in a hotel , inn , tourist home or house, motel , or other ...
Beginning with the Federal Citizen Information Center in 1970, GSA has had a long history of connecting the public to government information and services. In 2009, a new Office of Citizen Services and Innovative Technologies (now the Office of Products and Programs) was created to expand the effort to serve the public through technology.
The American Hotel and Lodging Association (AHLA; formerly the American Hotel and Motel Association, and before that American Hotel Association) is an industry trade group with thousands of members including hotel brands, owners, management companies, Real Estate Investment Trusts (REITs), independent hotels, bed and breakfasts, state hotel associations and industry partners and suppliers.