Town of Como; extend date of repeal to levy tax on hotels, motels and restaurants.

Como extends hotel and restaurant tax powers

The law extends Como’s hotel and restaurant tax authority from July 1, 2025, to July 1, 2029. Como can charge up to $1 per occupied hotel or motel room nightly and 2% of restaurant food and drink sales. These taxes add to other taxes and increase customer prices. Covered hotels have at least six guest rooms; covered restaurants sell prepared food and drinks for on-site use. Certain school and medical facilities are excluded. Before imposing a tax, Como must adopt a resolution stating its amount and start date and calling an election. At least 60% of qualified voters voting must approve. Election notices must run weekly for at least three consecutive weeks, starting at least 21 days before the vote. The last notice must run no more than seven days before the vote. Como must send the state revenue department a certified resolution at least 30 days before the tax starts. The state keeps 3% for collection costs and sends the rest to Como by the following month’s 15th day. The money supports only tourism, parks, and recreation in Como and the immediate surrounding area—not general town spending. Como must keep separate accounts and obtain an annual independent accountant’s audit, paid from these funds. The law takes effect upon passage.