Digital Media Fee

Impose a Digital Media Fee on the in-room rental or purchase of digital media equal to 10 percent of the price of the digital media. The fee is imposed in facilities offering guest rooms rented out for continuous occupancy for fewer than 90 days, such as hotels and motels. Digital media is defined as any audio-visual work received through the in-room television for a separate charge, including, but not limited to, any motion picture, television or audio programming, or game, regardless if it is transmitted in an analog or digital format.

The Department of Taxation had anticipated promulgating a regulation on the Digital Media Fee when it was enacted. As the Department is not aware of any interpretation of the Digital Media Fee necessary, it has determined not to promulgate a regulation on the Digital Media Fee.