Second Regular Session
Seventy-fourth General Assembly
STATE OF COLORADO
ENGROSSED
This Version Includes All Amendments Adopted
on Second Reading in the House of Introduction
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
Amended 2nd Reading
February 21, 2024
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
2
SECTION 1. In Colorado Revised Statutes, add 29-2-116 as3
follows:4
29-2-116. Lodging tax - statewide requirements and5
limitations - legislative declaration - definitions. (1) T HE GENERAL6
ASSEMBLY FINDS AND DECLARES THAT :7
(a) L
OCAL TAXING JURISDICTIONS MAY IMPOSE A LOCAL LODGING
8
TAX;9
(b) L
OCAL LODGING TAXES ACROSS LOCAL TAXING JURISDICTIONS
10
VARY VASTLY;11
(c)
LOCAL TAXING JURISDICTIONS ALSO VARY ON REPORTING
12
REQUIREMENTS FOR LOCAL LODGING OPERATORS AND ACCOMMODATION13
INTERMEDIARIES;14
(d) S
UCH VARIATION ACROSS LOCAL TAXING JURISDICTIONS IS
15
EXCEEDINGLY BURDENSOME ON LOCAL LODGING OPERATORS AND16
ACCOMMODATION INTERMEDIARIES ;17
(e) I
T IS OF STATEWIDE CONCERN TO HAVE UNIFORMITY ACROSS
18
LOCAL TAXING JURISDICTIONS TO PROMOTE ACCURATE COMPLIANCE WITH19
THE COLLECTION AND REMITTANCE OF LOCAL LODGING TAXES ; AND20
(f) I
T IS ALSO OF STATEWIDE CONCERN TO STANDARDIZE
21
REPORTING REQUIREMENTS TO PROMOTE UNIFORM AND CONSISTENT22
TREATMENT AMONG TAXPAYERS AND PREVENT DISPARATE TAX23
024-2- TREATMENT.1
(2) (a) F
OR PURPOSES OF LOCAL TAX
ADMINISTRATION OF REMOTE2
SALES, NO LOCAL TAXING JURISDICTION, INCLUDING ANY HOME RULE CITY,3
TOWN, OR CITY AND COUNTY, THAT IMPOSES A LOCAL LODGING TAX SHALL4
APPLY ADDITIONAL REPORTING REQUIREMENTS OR STANDARDS TO AN5
ACCOMMODATION'S INTERMEDIARY THAT ARE NOT SIMILARLY APPLIED TO6
ALL MARKETPLACE FACILITATORS , OBLIGATED TO COLLECT AND REMIT7
LOCALLY ADMINISTERED TAXES BY THE LOCAL TAXING JURISDICTION .8
(b) N
OTHING IN THIS SECTION PROHIBITS A
LOCAL TAXING9
JURISDICTION FROM REQUESTING INFORMATION MAINTAINED BY AN10
ACCOMMODATION 'S INTERMEDIARY THAT IS IN CONNECTION WITH AN11
AUDIT RELATED TO A LOCAL LODGING TAX IN ITS ORDINARY COURSE OF12
BUSINESS. NOTHING IN THIS SECTION PROHIBITS A LOCAL TAXING13
JURISDICTION FROM REQUESTING AND OBTAINING ADDITIONAL14
INFORMATION OR DATA FROM A MARKETPLACE FACILITATOR OR AN15
ACCOMMODATION 'S INTERMEDIARY TO BE PROVIDED ON A VOLUNTARY16
BASIS. NOTHING IN THIS SECTION PROHIBITS A HOME RULE CITY , FOR17
PURPOSES UNRELATED TO THE ADMINISTRATION OF LOCAL TAXES , FROM18
PASSING AN ORDINANCE REGULATING A MARKETPLACE FACILITATOR OR19
AN ACCOMMODATION 'S INTERMEDIARY, INCLUDING AN ORDINANCE20
GOVERNING THE ISSUANCE OF INFORMATION OR DATA BY A MARKETPLACE21
FACILITATOR OR ACCOMMODATION 'S INTERMEDIARY TO THE HOME RULE22
CITY, UNLESS OTHERWISE PROTECTED BY STATE OR FEDERAL LAW .23
(c) W
ITH RESPECT TO ANY SALE IN A LOCAL
TAXING JURISDICTION24
THAT HAS PASSED AN APPLICABLE MARKETPLACE FACILITATOR LAW , A25
LOCAL TAXING JURISDICTION SHALL SOLELY AUDIT MARKETPLACE26
FACILITATORS FOR SALES FACILITATED BY THE MARKETPLACE WHEN THE27
024
-3- MARKETPLACE FACILITATOR IS FILING TAX RETURNS WITH THE LOCAL1
TAXING JURISDICTION. A LOCAL TAXING JURISDICTION SHALL NOT AUDIT2
OR OTHERWISE ASSESS TAX AGAINST MARKETPLACE SELLERS ,3
MULTICHANNEL SELLERS, OR LODGING SUPPLIERS FOR SALES FACILITATED4
BY A MARKETPLACE FACILITATOR THAT HAS PROVIDED THE MARKETPLACE 5
SELLERS, MULTICHANNEL SELLERS, OR LODGING SUPPLIERS CONFIRMATION6
THAT THE MARKETPLACE FACILITATOR IS RESPONSIBLE FOR REMITTING7
TAX. NOTHING IN THIS SECTION PROHIBITS A LOCAL TAXING JURISDICTION8
FROM AUDITING OR OTHERWISE ASSESSING TAX AGAINST MARKETPLACE9
SELLERS, MULTICHANNEL SELLERS, OR LODGING SUPPLIERS IF THE LOCAL10
TAXING JURISDICTION HAS NOT PASSED AN APPLICABLE MARKETPLACE11
FACILITATOR LAW OR THE MARKETPLACE FACILITATOR HAS FAILED TO12
CONFIRM THAT IT REMITS THE TAX.13
(3) AS USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE14
REQUIRES:15
(a) "A
CCOMMODATIONS INTERMEDIARY " MEANS A MARKETPLACE
16
FACILITATOR, AS DEFINED IN SECTION 39-26-102 (5.9), WHO FACILITATES17
THE SALES OF TRANSIENT LODGING CONSIDERED TO BE A SALE UNDER18
SECTION 39-26-102 (11) OR A SHORT-TERM RENTAL UNIT.19
(b) "L
OCAL TAXING JURISDICTION" MEANS ANY LOCAL TAXING
20
JURISDICTION FOR WHICH THE DEPARTMENT OF REVENUE DOES NOT21
COLLECT, ADMINISTER, AND ENFORCE A LOCAL LODGING TAX .22
(c) "L
ODGING SUPPLIER" MEANS AN OPERATOR OF A FACILITY
23
PROVIDING ROOMS OR ACCOMMODATIONS FOR OVERNIGHT USE FURNISHED24
TO ANY PERSON WHO, FOR CONSIDERATION, USES, POSSESSES, OCCUPIES OR25
HAS THE RIGHT TO USE , POSSESS, OR OCCUPY ANY SUCH ROOM OR26
ACCOMMODATION IN A HOTEL , APARTMENT HOTEL, LODGING HOUSE,27
024
-4- MOTEL, MOTOR HOTEL, GUEST HOUSE, GUEST RANCH, RESORT, MOBILE1
HOME, MOBILE HOME PARK, AUTO COURT, INN, TRAILER COURT, TRAILER2
PARK, HOTEL, OR SHORT-TERM RENTAL UNDER ANY CONCESSION , PERMIT,3
LEASE, CONTRACT, OR LICENSE TO USE OR ANY OTHER SIMILAR4
ARRANGEMENT.5
(d) "MARKETPLACE" HAS THE SAME MEANING AS SET FORTH IN6
SECTION 39-26-102 (5.8).7
(e) "MARKETPLACE FACILITATOR" HAS THE SAME MEANING AS SET8
FORTH IN SECTION 39-26-102 (5.9).9
(f) "MARKETPLACE SELLER" HAS THE SAME MEANING AS SET10
FORTH IN SECTION 39-26-102 (6).11
SECTION 2. Act subject to petition - effective date. This act12
takes effect January 1, 2025; except that, if a referendum petition is filed13
pursuant to section 1 (3) of article V of the state constitution against this14
act or an item, section, or part of this act within the ninety-day period15
after final adjournment of the general assembly, then the act, item,16
section, or part will not take effect unless approved by the people at the17
general election to be held in November 2024 and, in such case, will take18
effect January 1, 2025, or on the date of the official declaration of the19
vote thereon by the governor, whichever is later.20
024
-5-