So I grabbed the latest state budget document, mostly to see how the wording for the local-option meals tax ended up. Towns will have the option of adding an extra three-quarters of one percent tax on meals, with the money coming directly back to them.
Then I stumbled across this odd little bit of legalese:
SECTION 50. The first paragraph of section 2 of chapter 64G of the General Laws, as so appearing, is hereby amended by striking out clause (b) and inserting in place thereof the following clause:- (b) lodging accommodations, including dormitories, at religious, charitable, educational and philanthropic institutions; provided, however, that this exemption shall not apply to accommodations provided by any such institution at a hotel or motel operated by the institution.Section 64G is the Hotel Tax law. It looks like the UMass hotel loophole is getting closed.
I wrote the above ten days ago, and have been sitting on this post since then, afraid that calling attention to the UMass hotel loophole might possibly mean that it wouldn't actually get closed. It still might not happen; I haven't seen the list of line-item vetoes in the budget that Patrick signed this afternoon.
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