Travel Agent "Victory" on Occupancy Taxes in Missouri: Developing Trend?

Missouri governor Jay Nixon signed HB 4211 into law on July 8, adding another point in the travel agent column in the contest with hoteliers, cities, counties and states over hotel/motel occupancy tax issues. The Missouri law codifies the current practice of all municipalities that assess occupancy taxes, namely, the hotels pay tax on the income they receive for their rooms and the travel agents (primarily on-line travel agents or OTAs) pay nothing. No occupancy tax, that is. Normal corporate income tax applies.

This is the latest in a series of disputes at all levels of play on occupancy taxes, including municipal lawsuits against large OTAs for back taxes owed as a result of the wholesale or “merchant” model used by those OTAs, to federal legislation proposed by the Interactive Travel Services Association and opposed by the AH&LA (but supported by, for example, the California Lodging Industry Association), to these types of state efforts to unify the taxation practices of their municipalities.

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Recent Developments in Data Privacy and Security Laws

A pair of recently effected state laws makes clear that information security remains a significant issue that receives and will continue to receive considerable legislative and commercial attention. Hoteliers, restaurateurs and others in the hospitality industry use personally identifiable information (PII) of their guests and customers to improve services and create a personalized experience.

Greg and I attended the annual Hospitality Law Conference in Houston this February, which devoted an entire track to data privacy issues. It’s the definition of a hot topic, and important, so please take note!

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Making the Most of Hotel Food and Beverage Operations

On Thursday, May 20th, Cairncross & Hempelmann's Hospitality, Travel and Tourism team held the second installment of its quarterly client seminar on issues facing clients in the hospitality and tourism industry at Seattle's Hotel 1000.  For those of you that were able to attend the presentation, I am sure you would agree that the panelists provided an informative and often entertaining presentation. 

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Welcome

Until recently, it had never occurred to me that a blog could be used as an effective means of sharing ideas and thoughts with clients, friends and industry colleagues on a variety of topics -- some as simple as a great food and beverage concept found while traveling in Wyoming (more on this later).  Now, having read -- and personally and professionally benefitted from -- dozens of blogs and other new forms of electronic communication, I am excited by the prospect of preparing my first blog entry.

What this blog becomes over the course of the next weeks, months or years is unknown.  What I hope it becomes is a community of hospitality industry colleagues sharing ideas and thoughts on hospitality related topics - some legal, some not.   Although the title of the blog would seem to indicate that I'm the driver behind this, we plan to feature entries from a number of our firm's Hospitality, Travel & Tourism team members, including Ruth Walters, Diana Shukis, Sandip Soli, Ryan McFarland as well as other industry consultants and professionals with whom we work regularly. 

With that, I say "welcome!"  I hope you find this blog useful, informative, practical and fun and that you participate often.  Participation by as many industry members as possible will be critical to the blog's success.

Finally, for those of you wondering who I am, I encourage each of you to take a look at our firm website, the description of our Hospitality, Travel & Tourism practice and the bios of our hospitality team members. 

I look forward to touching base again soon.

-- Greg

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