https://www.taxtmi.com/caselaws?id=220502 A luxury tax statute was construed broadly to cover cottages and rooms attached to a club where the charging provisions expressly taxed club-related accommodation and allied charges. The wide statutory meaning of "hotel", together with the inclusion of guest houses and places of like nature, showed that conventional hotel business activity was not the controlling test. On that construction, accommodation provided by a club in cottages and rooms for residence fell within the taxable description, and separate proof that the letting activity was carried on as a business was not required. Luxury tax was therefore payable on the rent and other charges collected. en-us Fri, 13 Jul 2012 00:00:00 +0530 Tue, 12 Aug 2014 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220502 A luxury tax statute was construed broadly to cover cottages and rooms attached to a club where the charging provisions expressly taxed club-related accommodation and allied charges. The wide statutory meaning of "hotel", together with the inclusion of guest houses and places of like nature, showed that conventional hotel business activity was not the controlling test. On that construction, accommodation provided by a club in cottages and rooms for residence fell within the taxable description, and separate proof that the letting activity was carried on as a business was not required. Luxury tax was therefore payable on the rent and other charges collected. Case-Laws VAT and Sales Tax Fri, 13 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220502