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Legislative Year: 2024 Change

Bill Detail: HB24-1050

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Title Simplify Processes Regarding Certain Local Government Taxes
Status House Committee on Finance Refer Amended to Appropriations (02/01/2024)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors C. Kipp (D)
R. Taggart (R)
Senate Sponsors K. Van Winkle (R)
J. Bridges (D)
House Committee Finance
Senate Committee
Date Introduced 01/10/2024

Sales and Use Tax Simplification Task Force. Section 1 of the
bill requires local taxing jurisdictions that impose a local lodging tax or
a sales or use tax on building or construction materials that integrate such
taxes into building permits (applicable sales or use tax) to file with the
executive director of the department of revenue (executive director) a
copy of the resolution or ordinance, and any amendments thereto,
imposing such taxes and, if not included in the resolution, ordinance, or
amendments, certain additional information related to each type of tax.
For local lodging taxes, the bill requires local taxing jurisdictions to
report the rate and calculation of the tax. For the applicable sales or use
tax, the bill requires local taxation jurisdictions to report the rate and
calculation, what information is included on building permits, the timing
for remittance of the tax, and whether the tax is imposed on asphalt
equipment, storage of equipment, or services.
By not later than July 1, 2025, and by not later than January 1 and
July 1 of each year thereafter, the executive director must publish the
information in the local taxing jurisdiction's reports relating to the local
lodging tax and applicable sales or use tax.
Sections 2, 3, and 4 modify the scope of the sales and use tax
simplification task force (task force) to include simplification of local
lodging tax systems and require that in the 2024 interim, the task force
receive testimony and proposals related to the feasibility and
implementation of an electronic system for the collection and remittance
of local lodging taxes in the same manner or in a manner similar to the
electronic sales and use tax simplification system. The task force may
propose legislation for the 2025 legislative session to implement or create
such an electronic portal. The department of revenue is required to issue
a request for information for an electronic system for the collection and
remittance of local lodging taxes and present the information received to
the task force by not later than September 1, 2024.

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with Amendments
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