Colorado 2024 Regular Session

Colorado Senate Bill SB024 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+	Second Regular Session
	2	+	Seventy-fourth General Assembly
	3	+	STATE OF COLORADO
	4	+	REREVISED
	5	+	This Version Includes All Amendments
	6	+	Adopted in the Second House
	7	+	LLS NO. 24-0381.03 Jessica Herrera x4218
1	8		SENATE BILL 24-024
2		-	BY SENATOR(S) Bridges and Van Winkle, Liston, Priola;
3		-	also REPRESENTATIVE(S) Kipp and Taggart, Boesenecker, Marshall.
	9	+	Senate Committees House Committees
	10	+	Finance Finance
	11	+	A BILL FOR AN ACT
4	12		C
5		-	ONCERNING THE STANDARDIZATION OF LOCAL LODGING TAX , AND, IN
6		-	CONNECTION THEREWITH
7		-	, ALIGNING REPORTING REQUIREMENTS
8		-	RELATED TO REMITTANCE OF A LOCAL LODGING TAX TO REPORTING
9		-	REQUIREMENTS FOR REMITTANCE OF OTHER LOCAL TAXES
10		-	.
11		-
12		-	Be it enacted by the General Assembly of the State of Colorado:
13		-	SECTION 1. In Colorado Revised Statutes, add 29-2-116 as
14		-	follows:
15		-	29-2-116. Lodging tax - statewide requirements and limitations
16		-	- legislative declaration - definitions. (1) T
17		-	HE GENERAL ASSEMBLY FINDS
18		-	AND DECLARES THAT
19		-	:
	13	+	ONCERNING THE STANDARDIZATION OF LOCAL LODGING TAX , AND, IN101
	14	+	CONNECTION THEREWITH , ALIGNING REPORTING102
	15	+	REQUIREMENTS RELATED TO REMITTANCE OF A LOCAL LODGING103
	16	+	TAX TO REPORTING REQUIREMENTS FOR REMITTANCE OF OTHER104
	17	+	LOCAL TAXES.105
	18	+	Bill Summary
	19	+	(Note: This summary applies to this bill as introduced and does
	20	+	not reflect any amendments that may be subsequently adopted. If this bill
	21	+	passes third reading in the house of introduction, a bill summary that
	22	+	applies to the reengrossed version of this bill will be available at
	23	+	http://leg.colorado.gov/
	24	+	.)
	25	+	Sales and Use Tax Simplification Task Force. The bill requires
	26	+	local taxing jurisdictions, including any home rule locality, to apply the
	27	+	HOUSE
	28	+	3rd Reading Unamended
	29	+	April 8, 2024
	30	+	HOUSE
	31	+	Amended 2nd Reading
	32	+	April 5, 2024
	33	+	SENATE
	34	+	3rd Reading Unamended
	35	+	February 22, 2024
	36	+	SENATE
	37	+	Amended 2nd Reading
	38	+	February 21, 2024
	39	+	SENATE SPONSORSHIP
	40	+	Bridges and Van Winkle, Liston, Priola
	41	+	HOUSE SPONSORSHIP
	42	+	Kipp and Taggart, Boesenecker, Marshall
	43	+	Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
	44	+	Capital letters or bold & italic numbers indicate new material to be added to existing law.
	45	+	Dashes through the words or numbers indicate deletions from existing law. same standards to an accommodation's intermediary as to a marketplace
	46	+	facilitator that is obligated to collect and remit a local lodging tax. The
	47	+	bill prohibits local taxing jurisdictions from requiring additional reporting
	48	+	information from an accommodation's intermediary.
	49	+	Be it enacted by the General Assembly of the State of Colorado:1
	50	+	2
	51	+	SECTION 1. In Colorado Revised Statutes, add 29-2-116 as3
	52	+	follows:4
	53	+	29-2-116. Lodging tax - statewide requirements and5
	54	+	limitations - legislative declaration - definitions. (1) T HE GENERAL6
	55	+	ASSEMBLY FINDS AND DECLARES THAT :7
20	56		(a) L
21	57		OCAL TAXING JURISDICTIONS MAY IMPOSE A LOCAL LODGING
22		-	~~TAX~~
23		-	;
	58	+	8
	59	+	TAX;9
24	60		(b) L
25	61		OCAL LODGING TAXES ACROSS LOCAL TAXING JURISDICTIONS
26		-	VARY VASTLY
27		-	;
28		-	NOTE: This bill has been prepared for the signatures of the appropriate legislative
29		-	officers and the Governor. To determine whether the Governor has signed the bill
30		-	or taken other action on it, please consult the legislative status sheet, the legislative
31		-	history, or the Session Laws.
32		-	________
33		-	Capital letters or bold & italic numbers indicate new material added to existing law; dashes
34		-	through words or numbers indicate deletions from existing law and such material is not part of
35		-	the act. (c) LOCAL TAXING JURISDICTIONS ALSO VARY ON REPORTING
36		-	REQUIREMENTS FOR LOCAL LODGING OPERATORS AND ACCOMMODATION
37		-	INTERMEDIARIES
38		-	;
	62	+	10
	63	+	VARY VASTLY;11
	64	+	(c)
	65	+	LOCAL TAXING JURISDICTIONS ALSO VARY ON REPORTING
	66	+	12
	67	+	REQUIREMENTS FOR LOCAL LODGING OPERATORS AND ACCOMMODATION13
	68	+	INTERMEDIARIES;14
39	69		(d) S
40	70		UCH VARIATION ACROSS LOCAL TAXING JURISDICTIONS IS
41		-	~~EXCEEDINGLY BURDENSOME ON LOCAL LODGING OPERATORS AND~~
42		-	~~ACCOMMODATION INTERMEDIARIES~~
43		-	;
	71	+	15
	72	+	EXCEEDINGLY BURDENSOME ON LOCAL LODGING OPERATORS AND16
	73	+	ACCOMMODATION INTERMEDIARIES ;17
44	74		(e) I
45	75		T IS OF STATEWIDE CONCERN TO HAVE UNIFORMITY ACROSS
46		-	LOCAL TAXING JURISDICTIONS TO PROMOTE ACCURATE COMPLIANCE WITH
47		-	THE COLLECTION AND REMITTANCE OF LOCAL LODGING TAXES
48		-	; AND
49		-	(f) IT IS ALSO OF STATEWIDE CONCERN TO STANDARDIZE REPORTING
50		-	REQUIREMENTS TO PROMOTE UNIFORM AND CONSISTENT TREATMENT AMONG
51		-	TAXPAYERS AND PREVENT DISPARATE TAX TREATMENT
52		-	.
	76	+	18
	77	+	LOCAL TAXING JURISDICTIONS TO PROMOTE ACCURATE COMPLIANCE WITH19
	78	+	THE COLLECTION AND REMITTANCE OF LOCAL LODGING TAXES ; AND20
	79	+	(f) I
	80	+	T IS ALSO OF STATEWIDE CONCERN TO STANDARDIZE
	81	+	21
	82	+	REPORTING REQUIREMENTS TO PROMOTE UNIFORM AND CONSISTENT22
	83	+	TREATMENT AMONG TAXPAYERS AND PREVENT DISPARATE TAX23
	84	+	024-2- TREATMENT.1
53	85		(2) (a) F
54		-	OR PURPOSES OF LOCAL TAX ADMINISTRATION OF REMOTE
55		-	SALES
56		-	, NO LOCAL TAXING JURISDICTION, INCLUDING ANY HOME RULE CITY,
57		-	TOWN, OR CITY AND COUNTY, THAT IMPOSES A LOCAL LODGING TAX SHALL
58		-	APPLY ADDITIONAL REPORTING REQUIREMENTS OR STANDARDS TO AN
59		-	ACCOMMODATION
60		-	'S INTERMEDIARY THAT ARE NOT SIMILARLY APPLIED TO
61		-	ALL MARKETPLACE FACILITATORS
62		-	, OBLIGATED TO COLLECT AND REMIT
63		-	LOCALLY ADMINISTERED TAXES BY THE LOCAL TAXING JURISDICTION
64		-	.
	86	+	OR PURPOSES OF LOCAL TAX
	87	+	ADMINISTRATION OF REMOTE2
	88	+	SALES, NO LOCAL TAXING JURISDICTION, INCLUDING ANY HOME RULE CITY,3
	89	+	TOWN, OR CITY AND COUNTY, THAT IMPOSES A LOCAL LODGING TAX SHALL4
	90	+	APPLY ADDITIONAL REPORTING REQUIREMENTS OR STANDARDS TO AN5
	91	+	ACCOMMODATION'S INTERMEDIARY THAT ARE NOT SIMILARLY APPLIED TO6
	92	+	ALL MARKETPLACE FACILITATORS , OBLIGATED TO COLLECT AND REMIT7
	93	+	LOCALLY ADMINISTERED TAXES BY THE LOCAL TAXING JURISDICTION .8
65	94		(b) N
66		-	OTHING IN THIS SECTION PROHIBITS A LOCAL TAXING
67		-	JURISDICTION FROM REQUESTING INFORMATION MAINTAINED BY AN
68		-	ACCOMMODATION
69		-	'S INTERMEDIARY THAT IS IN CONNECTION WITH AN AUDIT
70		-	RELATED TO A LOCAL LODGING TAX IN ITS ORDINARY COURSE OF BUSINESS
71		-	.
72		-	N
73		-	OTHING IN THIS SECTION PROHIBITS A LOCAL TAXING JURISDICTION FROM
74		-	REQUESTING AND OBTAINING ADDITIONAL INFORMATION OR DATA FROM A
75		-	MARKETPLACE FACILITATOR OR AN ACCOMMODATION
76		-	'S INTERMEDIARY TO
77		-	BE PROVIDED ON A VOLUNTARY BASIS
78		-	. NOTHING IN THIS SECTION PROHIBITS
79		-	A HOME RULE CITY
80		-	, TOWN, OR CITY AND COUNTY, FOR PURPOSES UNRELATED
81		-	TO THE ADMINISTRATION OF LOCAL TAXES
82		-	, FROM PASSING AN ORDINANCE
83		-	REGULATING A MARKETPLACE FACILITATOR OR AN ACCOMMODATION
84		-	'S
85		-	INTERMEDIARY
86		-	, INCLUDING AN ORDINANCE GOVERNING THE ISSUANCE OF
87		-	INFORMATION OR DATA BY A MARKETPLACE FACILITATOR OR
88		-	ACCOMMODATION
89		-	'S INTERMEDIARY TO THE HOME RULE CITY, TOWN, OR CITY
90		-	AND COUNTY
91		-	, UNLESS OTHERWISE PROTECTED BY STATE OR FEDERAL LAW .
92		-	PAGE 2-SENATE BILL 24-024 (c) WITH RESPECT TO ANY SALE IN A LOCAL TAXING JURISDICTION
93		-	THAT HAS PASSED AN APPLICABLE MARKETPLACE FACILITATOR LAW
94		-	, A
95		-	LOCAL TAXING JURISDICTION SHALL SOLELY AUDIT MARKETPLACE
96		-	FACILITATORS FOR SALES FACILITATED BY THE MARKETPLACE WHEN THE
97		-	MARKETPLACE FACILITATOR IS FILING TAX RETURNS WITH THE LOCAL
98		-	TAXING JURISDICTION
99		-	. A LOCAL TAXING JURISDICTION SHALL NOT AUDIT OR
100		-	OTHERWISE ASSESS TAX AGAINST MARKETPLACE SELLERS
101		-	, MULTICHANNEL
102		-	SELLERS
103		-	, OR LODGING SUPPLIERS FOR SALES FACILITATED BY A
104		-	MARKETPLACE FACILITATOR THAT HAS PROVIDED THE MARKETPLACE
105		-	SELLERS
106		-	, MULTICHANNEL SELLERS, OR LODGING SUPPLIERS CONFIRMATION
107		-	THAT THE MARKETPLACE FACILITATOR IS RESPONSIBLE FOR REMITTING TAX
108		-	.
109		-	N
110		-	OTHING IN THIS SECTION PROHIBITS A LOCAL TAXING JURISDICTION FROM
111		-	AUDITING OR OTHERWISE ASSESSING TAX AGAINST MARKETPLACE SELLERS
112		-	,
113		-	MULTICHANNEL SELLERS , OR LODGING SUPPLIERS IF THE LOCAL TAXING
114		-	JURISDICTION HAS NOT PASSED AN APPLICABLE MARKETPLACE FACILITATOR
115		-	LAW OR THE MARKETPLACE FACILITATOR HAS FAILED TO CONFIRM THAT IT
116		-	REMITS THE TAX
117		-	.
118		-	(3) A
119		-	S USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE
120		-	REQUIRES
121		-	:
	95	+	OTHING IN THIS SECTION PROHIBITS A
	96	+	LOCAL TAXING9
	97	+	JURISDICTION FROM REQUESTING INFORMATION MAINTAINED BY AN10
	98	+	ACCOMMODATION 'S INTERMEDIARY THAT IS IN CONNECTION WITH AN11
	99	+	AUDIT RELATED TO A LOCAL LODGING TAX IN ITS ORDINARY COURSE OF12
	100	+	BUSINESS. NOTHING IN THIS SECTION PROHIBITS A LOCAL TAXING13
	101	+	JURISDICTION FROM REQUESTING AND OBTAINING ADDITIONAL14
	102	+	INFORMATION OR DATA FROM A MARKETPLACE FACILITATOR OR AN15
	103	+	ACCOMMODATION 'S INTERMEDIARY TO BE PROVIDED ON A VOLUNTARY16
	104	+	BASIS. NOTHING IN THIS SECTION PROHIBITS A HOME RULE CITY, TOWN, OR17
	105	+	CITY AND COUNTY, FOR PURPOSES UNRELATED TO THE ADMINISTRATION18
	106	+	OF LOCAL TAXES, FROM PASSING AN ORDINANCE REGULATING A19
	107	+	MARKETPLACE FACILITATOR OR AN ACCOMMODATION 'S INTERMEDIARY,20
	108	+	INCLUDING AN ORDINANCE GOVERNING THE ISSUANCE OF INFORMATION OR21
	109	+	DATA BY A MARKETPLACE FACILITATOR OR ACCOMMODATION 'S22
	110	+	INTERMEDIARY TO THE HOME RULE CITY , TOWN, OR CITY AND COUNTY,23
	111	+	UNLESS OTHERWISE PROTECTED BY STATE OR FEDERAL LAW . 24
	112	+	(c) W
	113	+	ITH RESPECT TO ANY SALE IN A LOCAL
	114	+	TAXING JURISDICTION25
	115	+	THAT HAS PASSED AN APPLICABLE MARKETPLACE FACILITATOR LAW , A26
	116	+	LOCAL TAXING JURISDICTION SHALL SOLELY AUDIT MARKETPLACE27
	117	+	024
	118	+	-3- FACILITATORS FOR SALES FACILITATED BY THE MARKETPLACE WHEN THE1
	119	+	MARKETPLACE FACILITATOR IS FILING TAX RETURNS WITH THE LOCAL2
	120	+	TAXING JURISDICTION. A LOCAL TAXING JURISDICTION SHALL NOT AUDIT3
	121	+	OR OTHERWISE ASSESS TAX AGAINST MARKETPLACE SELLERS ,4
	122	+	MULTICHANNEL SELLERS, OR LODGING SUPPLIERS FOR SALES FACILITATED5
	123	+	BY A MARKETPLACE FACILITATOR THAT HAS PROVIDED THE MARKETPLACE 6
	124	+	SELLERS, MULTICHANNEL SELLERS, OR LODGING SUPPLIERS CONFIRMATION7
	125	+	THAT THE MARKETPLACE FACILITATOR IS RESPONSIBLE FOR REMITTING8
	126	+	TAX. NOTHING IN THIS SECTION PROHIBITS A LOCAL TAXING JURISDICTION9
	127	+	FROM AUDITING OR OTHERWISE ASSESSING TAX AGAINST MARKETPLACE10
	128	+	SELLERS, MULTICHANNEL SELLERS, OR LODGING SUPPLIERS IF THE LOCAL11
	129	+	TAXING JURISDICTION HAS NOT PASSED AN APPLICABLE MARKETPLACE12
	130	+	FACILITATOR LAW OR THE MARKETPLACE FACILITATOR HAS FAILED TO13
	131	+	CONFIRM THAT IT REMITS THE TAX.14
	132	+	(3) AS USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE15
	133	+	REQUIRES:16
122	134		(a) "A
123	135		CCOMMODATIONS INTERMEDIARY " MEANS A MARKETPLACE
124		-	FACILITATOR
125		-	, AS DEFINED IN SECTION 39-26-102 (5.9), WHO FACILITATES
126		-	THE SALES OF TRANSIENT LODGING CONSIDERED TO BE A SALE UNDER
127		-	SECTION
128		-	39-26-102 (11) OR A SHORT-TERM RENTAL UNIT.
	136	+	17
	137	+	FACILITATOR, AS DEFINED IN SECTION 39-26-102 (5.9), WHO FACILITATES18
	138	+	THE SALES OF TRANSIENT LODGING CONSIDERED TO BE A SALE UNDER19
	139	+	SECTION 39-26-102 (11) OR A SHORT-TERM RENTAL UNIT.20
129	140		(b) "L
130	141		OCAL TAXING JURISDICTION" MEANS ANY LOCAL TAXING
131		-	~~JURISDICTION FOR WHICH THE DEPARTMENT OF REVENUE DOES NOT~~
132		-	~~COLLECT~~
133		-	, ADMINISTER, AND ENFORCE A LOCAL LODGING TAX .
	142	+	21
	143	+	JURISDICTION FOR WHICH THE DEPARTMENT OF REVENUE DOES NOT22
	144	+	COLLECT, ADMINISTER, AND ENFORCE A LOCAL LODGING TAX .23
134	145		(c) "L
135	146		ODGING SUPPLIER" MEANS AN OPERATOR OF A FACILITY
136		-	PROVIDING ROOMS OR ACCOMMODATIONS FOR OVERNIGHT USE FURNISHED
137		-	TO ANY PERSON WHO
138		-	, FOR CONSIDERATION, USES, POSSESSES, OCCUPIES OR
139		-	HAS THE RIGHT TO USE
140		-	, POSSESS, OR OCCUPY ANY SUCH ROOM OR
141		-	ACCOMMODATION IN A HOTEL
142		-	, APARTMENT HOTEL, LODGING HOUSE, MOTEL,
143		-	MOTOR HOTEL, GUEST HOUSE, GUEST RANCH, RESORT, MOBILE HOME, MOBILE
144		-	HOME PARK
145		-	, AUTO COURT, INN, TRAILER COURT, TRAILER PARK, HOTEL, OR
146		-	SHORT
147		-	-TERM RENTAL UNDER ANY CONCESSION , PERMIT, LEASE, CONTRACT,
148		-	OR LICENSE TO USE OR ANY OTHER SIMILAR ARRANGEMENT .
149		-	PAGE 3-SENATE BILL 24-024 (d) "MARKETPLACE" HAS THE SAME MEANING AS SET FORTH IN
150		-	SECTION
151		-	39-26-102 (5.8).
152		-	(e) "M
153		-	ARKETPLACE FACILITATOR" HAS THE SAME MEANING AS SET
154		-	FORTH IN SECTION
155		-	39-26-102 (5.9).
156		-	(f) "M
157		-	ARKETPLACE SELLER" HAS THE SAME MEANING AS SET FORTH
158		-	IN SECTION
159		-	39-26-102 (6).
160		-	SECTION 2. Act subject to petition - effective date. This act
161		-	takes effect January 1, 2025; except that, if a referendum petition is filed
162		-	pursuant to section 1 (3) of article V of the state constitution against this act
163		-	or an item, section, or part of this act within the ninety-day period after final
164		-	adjournment of the general assembly, then the act, item, section, or part will
165		-	not take effect unless approved by the people at the general election to be
166		-	PAGE 4-SENATE BILL 24-024 held in November 2024 and, in such case, will take effect January 1, 2025,
167		-	or on the date of the official declaration of the vote thereon by the governor,
168		-	whichever is later.
169		-	____________________________ ____________________________
170		-	Steve Fenberg Julie McCluskie
171		-	PRESIDENT OF SPEAKER OF THE HOUSE
172		-	THE SENATE OF REPRESENTATIVES
173		-	____________________________ ____________________________
174		-	Cindi L. Markwell Robin Jones
175		-	SECRETARY OF CHIEF CLERK OF THE HOUSE
176		-	THE SENATE OF REPRESENTATIVES
177		-	APPROVED________________________________________
178		-	(Date and Time)
179		-	_________________________________________
180		-	Jared S. Polis
181		-	GOVERNOR OF THE STATE OF COLORADO
182		-	PAGE 5-SENATE BILL 24-024
	147	+	24
	148	+	PROVIDING ROOMS OR ACCOMMODATIONS FOR OVERNIGHT USE FURNISHED25
	149	+	TO ANY PERSON WHO, FOR CONSIDERATION, USES, POSSESSES, OCCUPIES OR26
	150	+	HAS THE RIGHT TO USE, POSSESS, OR OCCUPY ANY SUCH ROOM OR27
	151	+	024
	152	+	-4- ACCOMMODATION IN A HOTEL , APARTMENT HOTEL, LODGING HOUSE,1
	153	+	MOTEL, MOTOR HOTEL, GUEST HOUSE, GUEST RANCH, RESORT, MOBILE2
	154	+	HOME, MOBILE HOME PARK, AUTO COURT, INN, TRAILER COURT, TRAILER3
	155	+	PARK, HOTEL, OR SHORT-TERM RENTAL UNDER ANY CONCESSION , PERMIT,4
	156	+	LEASE, CONTRACT, OR LICENSE TO USE OR ANY OTHER SIMILAR5
	157	+	ARRANGEMENT.6
	158	+	(d) "MARKETPLACE" HAS THE SAME MEANING AS SET FORTH IN7
	159	+	SECTION 39-26-102 (5.8).8
	160	+	(e) "MARKETPLACE FACILITATOR" HAS THE SAME MEANING AS SET9
	161	+	FORTH IN SECTION 39-26-102 (5.9).10
	162	+	(f) "MARKETPLACE SELLER" HAS THE SAME MEANING AS SET11
	163	+	FORTH IN SECTION 39-26-102 (6).12
	164	+	SECTION 2. Act subject to petition - effective date. This act13
	165	+	takes effect January 1, 2025; except that, if a referendum petition is filed14
	166	+	pursuant to section 1 (3) of article V of the state constitution against this15
	167	+	act or an item, section, or part of this act within the ninety-day period16
	168	+	after final adjournment of the general assembly, then the act, item,17
	169	+	section, or part will not take effect unless approved by the people at the18
	170	+	general election to be held in November 2024 and, in such case, will take19
	171	+	effect January 1, 2025, or on the date of the official declaration of the20
	172	+	vote thereon by the governor, whichever is later.21
	173	+	024
	174	+	-5-