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FISCAL NOTE
House Bill 105
Committee: Ways and Means General FundSponsor: Representative Paul W. Lee
Analyst: Jennifer Farish Date: 02/28/2024
House Bill 105 as introduced would decrease transient occupancy (i.e. lodgings) tax receipts to
the State General Fund (SGF) and the Bureau of Tourism and Travel, beginning in Fiscal Year
2025, by an undetermined amount dependent on the amount of gross proceeds exempted from
this tax for lodging at certain marine slips or camping spaces.
This bill would also decrease lease tax receipts to the SGF, beginning in Fiscal Year 2025, by an
undetermined amount dependent on the amount of gross proceeds exempted from this tax for
the lease of certain vehicles.