HB1328
Transient occupancy taxes; changes to administration of tax.
Summary
As Introduced. Transient occupancy taxes; administration.
Makes changes to the administration of transient occupancy taxes by requiring the Department of Taxation, instead of the locality, to collect such taxes. The bill directs accommodations intermediaries to file aggregated returns with the Department, which shall include the gross receipts, applicable tax rates, amounts due to each locality, and ... (More) other information. The bill provides that the Department shall then distribute such tax revenues to the applicable locality. The bill also directs the Department to contract with a third-party provider for development of an electronic interface that enables accommodations intermediaries, beginning on July 1, 2025, to provide a single filing and remittance system for transient occupancy taxes due for all localities. (Less)-
Bill History
- 01/11/2024 - House: Presented and ordered printed 24104844D
- 01/11/2024 - House: Referred to Committee on Finance
- 02/02/2024 - House: Assigned Finance sub: Subcommittee #2
- 02/05/2024 - House: Impact statement from TAX (HB1328)
- 02/06/2024 - House: Subcommittee recommends laying on the table (8-Y 0-N)
- 02/13/2024 - House: Left in Finance
