Second Regular Session
Seventy-fourth General Assembly
STATE OF COLORADO
REVISED
This Version Includes All Amendments Adopted
on Second Reading in the Second House
LLS NO. 24-0381.03 Jessica Herrera x4218
SENATE BILL 24-024
Senate Committees House Committees
Finance 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
HOUSE
Amended 2nd Reading
April 5, 2024
SENATE
3rd Reading Unamended
February 22, 2024
SENATE
Amended 2nd Reading
February 21, 2024
SENATE SPONSORSHIP
Bridges and Van Winkle, Liston, Priola
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, TOWN, OR17
CITY AND COUNTY, FOR PURPOSES UNRELATED TO THE ADMINISTRATION18
OF LOCAL TAXES, FROM PASSING AN ORDINANCE REGULATING A19
MARKETPLACE FACILITATOR OR AN ACCOMMODATION 'S INTERMEDIARY,20
INCLUDING AN ORDINANCE GOVERNING THE ISSUANCE OF INFORMATION OR21
DATA BY A MARKETPLACE FACILITATOR OR ACCOMMODATION 'S22
INTERMEDIARY TO THE HOME RULE CITY , TOWN, OR CITY AND COUNTY,23
UNLESS OTHERWISE PROTECTED BY STATE OR FEDERAL LAW . 24
(c) W
ITH RESPECT TO ANY SALE IN A LOCAL
TAXING JURISDICTION25
THAT HAS PASSED AN APPLICABLE MARKETPLACE FACILITATOR LAW , A26
LOCAL TAXING JURISDICTION SHALL SOLELY AUDIT MARKETPLACE27
024
-3- FACILITATORS FOR SALES FACILITATED BY THE MARKETPLACE WHEN THE1
MARKETPLACE FACILITATOR IS FILING TAX RETURNS WITH THE LOCAL2
TAXING JURISDICTION. A LOCAL TAXING JURISDICTION SHALL NOT AUDIT3
OR OTHERWISE ASSESS TAX AGAINST MARKETPLACE SELLERS ,4
MULTICHANNEL SELLERS, OR LODGING SUPPLIERS FOR SALES FACILITATED5
BY A MARKETPLACE FACILITATOR THAT HAS PROVIDED THE MARKETPLACE 6
SELLERS, MULTICHANNEL SELLERS, OR LODGING SUPPLIERS CONFIRMATION7
THAT THE MARKETPLACE FACILITATOR IS RESPONSIBLE FOR REMITTING8
TAX. NOTHING IN THIS SECTION PROHIBITS A LOCAL TAXING JURISDICTION9
FROM AUDITING OR OTHERWISE ASSESSING TAX AGAINST MARKETPLACE10
SELLERS, MULTICHANNEL SELLERS, OR LODGING SUPPLIERS IF THE LOCAL11
TAXING JURISDICTION HAS NOT PASSED AN APPLICABLE MARKETPLACE12
FACILITATOR LAW OR THE MARKETPLACE FACILITATOR HAS FAILED TO13
CONFIRM THAT IT REMITS THE TAX.14
(3) AS USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE15
REQUIRES:16
(a) "A
CCOMMODATIONS INTERMEDIARY " MEANS A MARKETPLACE
17
FACILITATOR, AS DEFINED IN SECTION 39-26-102 (5.9), WHO FACILITATES18
THE SALES OF TRANSIENT LODGING CONSIDERED TO BE A SALE UNDER19
SECTION 39-26-102 (11) OR A SHORT-TERM RENTAL UNIT.20
(b) "L
OCAL TAXING JURISDICTION" MEANS ANY LOCAL TAXING
21
JURISDICTION FOR WHICH THE DEPARTMENT OF REVENUE DOES NOT22
COLLECT, ADMINISTER, AND ENFORCE A LOCAL LODGING TAX .23
(c) "L
ODGING SUPPLIER" MEANS AN OPERATOR OF A FACILITY
24
PROVIDING ROOMS OR ACCOMMODATIONS FOR OVERNIGHT USE FURNISHED25
TO ANY PERSON WHO, FOR CONSIDERATION, USES, POSSESSES, OCCUPIES OR26
HAS THE RIGHT TO USE, POSSESS, OR OCCUPY ANY SUCH ROOM OR27
024
-4- ACCOMMODATION IN A HOTEL , APARTMENT HOTEL, LODGING HOUSE,1
MOTEL, MOTOR HOTEL, GUEST HOUSE, GUEST RANCH, RESORT, MOBILE2
HOME, MOBILE HOME PARK, AUTO COURT, INN, TRAILER COURT, TRAILER3
PARK, HOTEL, OR SHORT-TERM RENTAL UNDER ANY CONCESSION , PERMIT,4
LEASE, CONTRACT, OR LICENSE TO USE OR ANY OTHER SIMILAR5
ARRANGEMENT.6
(d) "MARKETPLACE" HAS THE SAME MEANING AS SET FORTH IN7
SECTION 39-26-102 (5.8).8
(e) "MARKETPLACE FACILITATOR" HAS THE SAME MEANING AS SET9
FORTH IN SECTION 39-26-102 (5.9).10
(f) "MARKETPLACE SELLER" HAS THE SAME MEANING AS SET11
FORTH IN SECTION 39-26-102 (6).12
SECTION 2. Act subject to petition - effective date. This act13
takes effect January 1, 2025; except that, if a referendum petition is filed14
pursuant to section 1 (3) of article V of the state constitution against this15
act or an item, section, or part of this act within the ninety-day period16
after final adjournment of the general assembly, then the act, item,17
section, or part will not take effect unless approved by the people at the18
general election to be held in November 2024 and, in such case, will take19
effect January 1, 2025, or on the date of the official declaration of the20
vote thereon by the governor, whichever is later.21
024
-5-