Amendments for SB24-024
Senate Journal, February 16
After consideration on the merits, the Committee recommends that SB24-024 be amended
as follows, and as so amended, be referred to the Committee of the Whole with favorable
recommendation and with a recommendation that it be placed on the Consent Calendar.
Amend printed bill, page 2, strike lines 2 through 23.
Strike pages 3 and 4.
Page 5, strike lines 1 through 3.
Renumber succeeding sections accordingly.
Page 5, line 7, before "definitions." insert " legislative declaration -".
Page 5, line 7, strike "FOR PURPOSES OF LOCAL TAX" and substitute "THE
GENERAL ASSEMBLY FINDS AND DECLARES THAT:
(a) LOCAL TAXING JURISDICTIONS MAY IMPOSE A LOCAL LODGING TAX;
(b) LOCAL LODGING TAXES ACROSS LOCAL TAXING JURISDICTIONS VARY
VASTLY;
(c) LOCAL TAXING JURISDICTIONS ALSO VARY ON REPORTING
REQUIREMENTS FOR LOCAL LODGING OPERATORS AND ACCOMMODATION
INTERMEDIARIES;
(d) SUCH VARIATION ACROSS LOCAL TAXING JURISDICTIONS IS
EXCEEDINGLY BURDENSOME ON LOCAL LODGING OPERATORS AND
ACCOMMODATION INTERMEDIARIES;
(e) IT IS OF STATEWIDE CONCERN TO HAVE UNIFORMITY ACROSS LOCAL
TAXING JURISDICTIONS TO PROMOTE ACCURATE COMPLIANCE WITH THE
COLLECTION AND REMITTANCE OF LOCAL LODGING TAXES; AND
(f) IT IS ALSO OF STATEWIDE CONCERN TO STANDARDIZE REPORTING
REQUIREMENTS TO PROMOTE UNIFORM AND CONSISTENT TREATMENT AMONG
TAXPAYERS AND PREVENT DISPARATE TAX TREATMENT.
(2)(a) FOR PURPOSES OF LOCAL TAX".
Renumber succeeding subsections accordingly.
Page 5, line 14, strike "NOTHING IN THIS SECTION PROHIBITS A" and substitute:
"(b) NOTHING IN THIS SECTION PROHIBITS A".
Page 5, line 18, after "BUSINESS." insert "NOTHING IN THIS SECTION PROHIBITS
A LOCAL TAXING JURISDICTION FROM REQUESTING AND OBTAINING ADDITIONAL
INFORMATION OR DATA FROM A MARKETPLACE FACILITATOR OR AN
ACCOMMODATION'S INTERMEDIARY TO BE PROVIDED ON A VOLUNTARY BASIS.
NOTHING IN THIS SECTION PROHIBITS A HOME RULE CITY, 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, UNLESS
OTHERWISE PROTECTED BY STATE OR FEDERAL LAW.".
Page 5, line 18, strike "WITH RESPECT TO ANY SALE, A LOCAL" and substitute:
"(c) WITH RESPECT TO ANY SALE IN A LOCAL".
Page 5, line 19, after "JURISDICTION" insert "THAT HAS PASSED AN APPLICABLE
MARKETPLACE FACILITATOR LAW, A LOCAL TAXING JURISDICTION".
Page 5, line 20, strike "MARKETPLACE. A" and substitute "MARKETPLACE WHEN
THE MARKETPLACE FACILITATOR IS FILING TAX RETURNS WITH THE LOCAL
TAXING JURISDICTION. A LOCAL".
Page 5, line 23, strike "FACILITATOR." and substitute "FACILITATOR THAT HAS
PROVIDED THE MARKETPLACE SELLERS, MULTICHANNEL SELLERS, OR LODGING
SUPPLIERS CONFIRMATION THAT THE MARKETPLACE FACILITATOR IS
RESPONSIBLE FOR REMITTING TAX. NOTHING IN THIS SECTION PROHIBITS A
LOCAL TAXING JURISDICTION FROM AUDITING OR OTHERWISE ASSESSING TAX
AGAINST MARKETPLACE SELLERS, MULTICHANNEL SELLERS, OR LODGING
SUPPLIERS IF THE LOCAL TAXING JURISDICTION HAS NOT PASSED AN APPLICABLE
MARKETPLACE FACILITATOR LAW OR THE MARKETPLACE FACILITATOR HAS
FAILED TO CONFIRM THAT IT REMITS THE TAX.".
Page 5, after line 25 insert:
"(a) "ACCOMMODATIONS INTERMEDIARY" MEANS A MARKETPLACE
FACILITATOR, AS DEFINED IN SECTION 39-26-102 (5.9), WHO FACILITATES THE
SALES OF TRANSIENT LODGING CONSIDERED TO BE A SALE UNDER SECTION
39-26-102 (11) OR A SHORT-TERM RENTAL UNIT.
(b) "LOCAL TAXING JURISDICTION" MEANS ANY LOCAL TAXING
JURISDICTION FOR WHICH THE DEPARTMENT OF REVENUE DOES NOT COLLECT,
ADMINISTER, AND ENFORCE A LOCAL LODGING TAX.
(c) "LODGING SUPPLIER" MEANS AN OPERATOR OF A FACILITY
PROVIDING ROOMS OR ACCOMMODATIONS FOR OVERNIGHT USE FURNISHED TO
ANY PERSON WHO, FOR CONSIDERATION, USES, POSSESSES, OCCUPIES OR HAS THE
RIGHT TO USE, POSSESS, OR OCCUPY ANY SUCH ROOM OR ACCOMMODATION IN
A HOTEL, APARTMENT HOTEL, LODGING HOUSE, MOTEL, MOTOR HOTEL, GUEST
HOUSE, GUEST RANCH, RESORT, MOBILE HOME, MOBILE HOME PARK, AUTO
COURT, INN, TRAILER COURT, TRAILER PARK, HOTEL, OR SHORT-TERM RENTAL
UNDER ANY CONCESSION, PERMIT, LEASE, CONTRACT, OR LICENSE TO USE OR
ANY OTHER SIMILAR ARRANGEMENT.".
Reletter succeeding paragraphs accordingly.
Finance
House Journal, April 4
54 SB24-024 be amended as follows, and as so amended, be referred to
55 the Committee of the Whole with favorable
56 recommendation:
1 Amend reengrossed bill, after "CITY," insert "TOWN, OR CITY AND
2 COUNTY," on: Page 3, lines 17 and 23.
3
4