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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.
Treasury Regulations are the tax regulations issued by the United States Internal Revenue Service (IRS), a bureau of the United States Department of the Treasury.These regulations are the Treasury Department's official interpretations of the Internal Revenue Code [1] and are one source of U.S. federal income tax law.
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 ...
"About Code of Federal Regulations". Government Publishing Office. 9 March 2017. "A Research Guide to the Federal Register and the Code of Federal Regulations". Law Librarians' Society of Washington, D.C. July 21, 2012. "Report to Congress on the Costs and Benefits of Federal Regulations". Office of Management and Budget. September 30, 1997.
This is an incomplete list of statutory codes from the U.S. states, territories, and the one federal district. Most states use a single official code divided into numbered titles. Pennsylvania's official codification is still in progress.
Title 49 of the Code of Federal Regulations; Title 50 of the Code of Federal Regulations This page was last edited on 28 December 2022, at 18:39 (UTC). Text ...
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For states, the "Status" column in the table below includes a link to a list of the counties (boroughs and census areas in Alaska; parishes in Louisiana) for that state including the county codes as defined in FIPS PUB 6-4. The listings of counties for other areas are set out at the end of this article.