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SB24-024

Local Lodging Tax Reporting on Sales Return

Concerning the standardization of local lodging tax, and, in connection therewith, aligning reporting requirements related to remittance of a local lodging tax to reporting requirements for remittance of other local taxes.
Session:
2024 Regular Session
Subject:
Local Government
Bill Summary

Sales and Use Tax Simplification Task Force. The bill requires local taxing jurisdictions, including any home rule locality, which are limited to jurisdictions for which the department of revenue does not collect, administer, and enforce a local lodging tax, to apply the same reporting requirements or standards to an accommodation's intermediary as to a marketplace facilitator that is obligated to collect and remit a local lodging tax. The bill prohibits local taxing jurisdictions from requiring additional reporting information from an accommodation's intermediary. The bill also prohibits a local taxing jurisdiction that has passed an applicable marketplace facilitator law from auditing a marketplace facilitator for sales facilitated by the marketplace at any time other than when the marketplace facilitator is filing tax returns with the local taxing jurisdiction. The bill does not prohibit a local taxing jurisdiction from requesting information maintained by an accommodation's intermediary that is in connection with an audit related to a local lodging tax or from requesting and obtaining additional information or data from a marketplace facilitator or accommodation's intermediary to be provided on a voluntary basis or prohibit a home rule municipality, for purposes unrelated to the administration of local taxes, from passing an ordinance regulating a marketplace facilitator or an accommodation's intermediary, including an ordinance governing the issuance of information or data by a marketplace facilitator or accommodation's intermediary to the home rule city.

(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)


(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Status

Introduced
Passed

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Bill Text

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The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details