Public Relations Dynamics of an Occupancy Tax Proposal: Ethical Responsibilities of Hoteliers

Abstract

The purpose of this paper is to examine the dynamics of the imposition of occupancy taxes from ethical perspectives. There appears to be a paucity of research conducted on the topic of occupancy taxes, and what little does exist is mostly anecdotal or simply news media accounts of the conflict generated by proposals to impose such a tax. It is anticipated that this paper, besides providing specific guidelines to those desiring to impose an occupancy tax at a county or municipal level, will also recommend how hoteliers can influence the imposition of such a tax and disbursement of its proceeds from the standpoint of their societal responsibilities.