Second Regular Session
Seventy-fourth General Assembly
STATE OF COLORADO
INTRODUCED
LLS NO. 24-0381.03 Jessica Herrera x4218
SENATE BILL 24-024
Senate Committees House Committees
Finance
A BILL FOR AN ACT
C
ONCERNING THE STANDARDIZATION OF LOCAL LODGING TAX , AND, IN101
CONNECTION THEREWITH , ALIGNING REPORTING102
REQUIREMENTS RELATED TO REMITTANCE OF A LOCAL LODGING103
TAX TO REPORTING REQUIREMENTS FOR REMITTANCE OF OTHER104
LOCAL TAXES.105
Bill Summary
(Note: This summary applies to this bill as introduced and does
not reflect any amendments that may be subsequently adopted. If this bill
passes third reading in the house of introduction, a bill summary that
applies to the reengrossed version of this bill will be available at
http://leg.colorado.gov/
.)
Sales and Use Tax Simplification Task Force. The bill requires
local taxing jurisdictions, including any home rule locality, to apply the
SENATE SPONSORSHIP
Bridges and Van Winkle,
HOUSE SPONSORSHIP
Kipp and Taggart,
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing law.
Dashes through the words or numbers indicate deletions from existing law. same 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.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. Legislative declaration. (1) The general assembly2
finds and declares that:3
(a) Local taxing jurisdictions, including counties, local marketing4
districts, or a home rule city, town, or city and county, may impose a local5
lodging tax;6
(b) Local lodging taxes across local taxing jurisdictions vary7
vastly;8
(c) Local taxing jurisdictions also vary on reporting requirements9
for local lodging operators and accommodation intermediaries;10
(d) Such variation across local taxing jurisdictions is exceedingly11
burdensome on local lodging operators and accommodation12
intermediaries;13
(e) It is of statewide concern to have uniformity across local14
taxing jurisdictions to promote accurate compliance with the collection15
and remittance of local lodging taxes; and16
(f) It is also of statewide concern to standardize reporting17
requirements to promote uniform and consistent treatment among18
taxpayers and prevent disparate tax treatment.19
SECTION 2. In Colorado Revised Statutes, 29-25-112, amend20
(1)(b)(I) and (1)(c); and repeal (2) as follows: 21
29-25-112. Power to levy lodging tax - definition.22
(1) (b) (I) The marketing and promotion tax LODGING TAX shall be23
SB24-024-2- collected, administered, and enforced, to the extent feasible, pursuant to1
section 29-2-106. F
OR PURPOSES OF LODGING TAX ADMINISTRATION OF2
REMOTE SALES, AS DEFINED IN SECTION 39-26-102 (11), THE DISTRICT3
SHALL NOT APPLY ADDITIONAL REPORTING REQUIREMENTS OR ST ANDARDS4
TO AN ACCOMMODATION 'S INTERMEDIARY THAT ARE NOT SIMILARLY5
APPLIED TO ALL MARKETPLACE FACILITATORS OBLIGATED TO COLLECT6
AND REMIT A LOCAL TAX . NOTHING IN THIS SUBSECTION (1)(b)(I)7
PROHIBITS A DISTRICT FROM REQUESTING INFORMATION MAINTAINED BY8
AN ACCOMMODATION 'S INTERMEDIARY THAT IS IN CONNECTION WITH AN9
AUDIT RELATED TO A LODGING TAX IN ITS ORDINARY COURSE OF BUSINESS .10
W
ITH RESPECT TO ANY SALE IN A DISTRICT THAT HAS ENACTED A11
MARKETPLACE FACILITATOR ORDINANCE OR RESOLUTION , A DISTRICT12
SHALL SOLELY AUDIT MARKETPLACE FACILITATORS FOR SALES13
FACILITATED BY THE MARKETPLACE . A DISTRICT SHALL NOT AUDIT OR14
OTHERWISE ASSESS TAX AGAINST MARKETPLACE SELLERS , MULTICHANNEL15
SELLERS, OR LODGING SUPPLIERS FOR SALES FACILITATED BY A16
MARKETPLACE FACILITATOR. FOR PURPOSES OF THIS SUBSECTION (1)(b)(I),17
"
FACILITATED" MEANS TO EITHER DIRECTLY OR INDIRECTLY , THROUGH18
AGREEMENTS OR ARRANGEMENTS WITH THIRD PARTIES , COLLECT THE19
PAYMENT FROM THE SALE BY THE PURCHASER AND TRANSMIT THE20
PAYMENT TO THE MARKETPLACE SELLER .21
(c) A marketing and promotion tax
LODGING TAX levied in22
accordance with this section is in addition to any other sales or use tax23
imposed pursuant to law.24
(2) Prior to July 1, 2014, any person or entity providing rooms or25
accommodations as included in the definition of "sale" referred to in26
paragraph (a) of subsection (1) of this section shall be liable and27
SB24-024
-3- responsible for the payment of an amount equivalent to a percentage rate1
set by the board of all such sales made and shall quarterly, unless2
otherwise provided by law, make a return to the executive director of the3
department of revenue for the preceding tax-reporting period and remit4
an amount equivalent to such percentage rate on such sales to said5
executive director.6
SECTION 3. In Colorado Revised Statutes, 30-11-107.5, amend7
(2)(a) as follows:8
30-11-107.5. Lodging tax - definition. (2) (a) The county9
lodging tax shall be collected, administered, and enforced, to the extent10
feasible, pursuant to section 29-2-106. C.R.S. FOR PURPOSES OF LODGING11
TAX ADMINISTRATION OF REMOTE SALES , AS DEFINED IN SECTION12
39-26-102
(11), NO COUNTY SHALL APPLY ADDITIONAL REPORTING13
REQUIREMENTS OR STANDARDS TO AN ACCOMM ODATION 'S INTERMEDIARY14
THAT ARE NOT SIMILARLY APPLIED TO ALL MARKETPLACE FACILITATORS15
OBLIGATED TO COLLECT AND REMIT A LOCAL TAX . NOTHING IN THIS16
SUBSECTION (2)(a) PROHIBITS A COUNTY FROM REQUESTING INFORMATION17
MAINTAINED BY AN ACCOMMODATION 'S INTERMEDIARY THAT IS IN18
CONNECTION WITH AN AUDIT RELATED TO A LODGING TAX IN ITS19
ORDINARY COURSE OF BUSINESS . WITH RESPECT TO ANY SALE IN A20
COUNTY THAT HAS ENACTED A MARKETPLACE FACILITATOR ORDINANCE21
OR RESOLUTION, A COUNTY SHALL SOLELY AUDIT MARKETPLACE22
FACILITATORS FOR SALES FACILITATED BY THE MARKETPLACE . A COUNTY23
SHALL NOT AUDIT OR OTHERWISE ASSESS TAX AGAINST MARKETPLACE24
SELLERS, MULTICHANNEL SELLERS, OR LODGING SUPPLIERS FOR SALES25
FACILITATED BY A MARKETPLACE FACILITATOR . FOR PURPOSES OF THIS26
SUBSECTION (2)(a), "FACILITATED" MEANS TO EITHER DIRECTLY OR27
SB24-024
-4- INDIRECTLY, THROUGH AGREEMENTS OR ARRANGEMENTS WITH THIRD1
PARTIES, COLLECT THE PAYMENT FROM A SALE BY THE PURCHASER AND2
TRANSMIT THE PAYMENT TO THE MARKETPLACE SELLER .3
SECTION 4. In Colorado Revised Statutes, add 29-2-116 as4
follows:5
29-2-116. Lodging tax - statewide requirements and6
limitations - definitions. (1) F
OR PURPOSES OF LOCAL TAX7
ADMINISTRATION OF REMOTE SALES , NO LOCAL TAXING JURISDICTION,8
INCLUDING ANY HOME RULE CITY , TOWN, OR CITY AND COUNTY, THAT9
IMPOSES A LOCAL LODGING TAX SHALL APPLY ADDITIONAL REPORTING10
REQUIREMENTS OR STANDARDS TO AN ACCOMM ODATION 'S INTERMEDIARY11
THAT ARE NOT SIMILARLY APPLIED TO ALL MARKETPLACE FACILITATORS ,12
OBLIGATED TO COLLECT AND REMIT LOCALLY ADMINISTERED TAXES BY13
THE LOCAL TAXING JURISDICTION. NOTHING IN THIS SECTION PROHIBITS A14
LOCAL TAXING JURISDICTION FROM REQUESTING INFORMATION15
MAINTAINED BY AN ACCOMMODATION 'S INTERMEDIARY THAT IS IN16
CONNECTION WITH AN AUDIT RELATED TO A LOCAL LODGING TAX IN ITS17
ORDINARY COURSE OF BUSINESS . WITH RESPECT TO ANY SALE, A LOCAL18
TAXING JURISDICTION SHALL SOLELY AUDIT MARKETPLACE FACILITATORS19
FOR SALES FACILITATED BY THE MARKETPLACE . A TAXING JURISDICTION20
SHALL NOT AUDIT OR OTHERWISE ASSESS TAX AGAINST MARKETPLACE21
SELLERS, MULTICHANNEL SELLERS, OR LODGING SUPPLIERS FOR SALES22
FACILITATED BY A MARKETPLACE FACILITATOR .23
(2) A
S USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE24
REQUIRES:25
(a) "M
ARKETPLACE" HAS THE SAME MEANING AS SET FORTH IN26
SECTION 39-26-102 (5.8).27
SB24-024
-5- (b) "MARKETPLACE FACILITATOR" HAS THE SAME MEANING AS SET1
FORTH IN SECTION 39-26-102 (5.9).2
(c) "M
ARKETPLACE SELLER" HAS THE SAME MEANING AS SET3
FORTH IN SECTION 39-26-102 (6).4
SECTION 5. Act subject to petition - effective date. This act5
takes effect January 1, 2025; except that, if a referendum petition is filed6
pursuant to section 1 (3) of article V of the state constitution against this7
act or an item, section, or part of this act within the ninety-day period8
after final adjournment of the general assembly, then the act, item,9
section, or part will not take effect unless approved by the people at the10
general election to be held in November 2024 and, in such case, will take11
effect January 1, 2025, or on the date of the official declaration of the12
vote thereon by the governor, whichever is later.13
SB24-024
-6-