SENATE BILL 24-024
BY SENATOR(S) Bridges and Van Winkle, Liston, Priola;
also REPRESENTATIVE(S) Kipp and Taggart, Boesenecker, Marshall.
C
ONCERNING THE STANDARDIZATION OF LOCAL LODGING TAX , AND, IN
CONNECTION THEREWITH
, ALIGNING REPORTING REQUIREMENTS
RELATED TO REMITTANCE OF A LOCAL LODGING TAX TO REPORTING
REQUIREMENTS FOR REMITTANCE OF OTHER LOCAL TAXES
.
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. In Colorado Revised Statutes, add 29-2-116 as
follows:
29-2-116. Lodging tax - statewide requirements and limitations
- legislative declaration - definitions. (1) T
HE GENERAL ASSEMBLY FINDS
AND DECLARES THAT
:
(a) L
OCAL TAXING JURISDICTIONS MAY IMPOSE A LOCAL LODGING
TAX
;
(b) L
OCAL LODGING TAXES ACROSS LOCAL TAXING JURISDICTIONS
VARY VASTLY
;
NOTE: This bill has been prepared for the signatures of the appropriate legislative
officers and the Governor. To determine whether the Governor has signed the bill
or taken other action on it, please consult the legislative status sheet, the legislative
history, or the Session Laws.
________
Capital letters or bold & italic numbers indicate new material added to existing law; dashes
through words or numbers indicate deletions from existing law and such material is not part of
the act. (c) LOCAL TAXING JURISDICTIONS ALSO VARY ON REPORTING
REQUIREMENTS FOR LOCAL LODGING OPERATORS AND ACCOMMODATION
INTERMEDIARIES
;
(d) S
UCH VARIATION ACROSS LOCAL TAXING JURISDICTIONS IS
EXCEEDINGLY BURDENSOME ON LOCAL LODGING OPERATORS AND
ACCOMMODATION INTERMEDIARIES
;
(e) I
T IS OF STATEWIDE CONCERN TO HAVE UNIFORMITY ACROSS
LOCAL TAXING JURISDICTIONS TO PROMOTE ACCURATE COMPLIANCE WITH
THE COLLECTION AND REMITTANCE OF LOCAL LODGING TAXES
; AND
(f) IT IS ALSO OF STATEWIDE CONCERN TO STANDARDIZE REPORTING
REQUIREMENTS TO PROMOTE UNIFORM AND CONSISTENT TREATMENT AMONG
TAXPAYERS AND PREVENT DISPARATE TAX TREATMENT
.
(2) (a) F
OR PURPOSES OF LOCAL TAX ADMINISTRATION OF REMOTE
SALES
, NO LOCAL TAXING JURISDICTION, INCLUDING ANY HOME RULE CITY,
TOWN, OR CITY AND COUNTY, THAT IMPOSES A LOCAL LODGING TAX SHALL
APPLY ADDITIONAL REPORTING REQUIREMENTS OR STANDARDS TO AN
ACCOMMODATION
'S INTERMEDIARY THAT ARE NOT SIMILARLY APPLIED TO
ALL MARKETPLACE FACILITATORS
, OBLIGATED TO COLLECT AND REMIT
LOCALLY ADMINISTERED TAXES BY THE LOCAL TAXING JURISDICTION
.
(b) N
OTHING IN THIS SECTION PROHIBITS A LOCAL TAXING
JURISDICTION FROM REQUESTING INFORMATION MAINTAINED BY AN
ACCOMMODATION
'S INTERMEDIARY THAT IS IN CONNECTION WITH AN AUDIT
RELATED TO A LOCAL LODGING TAX IN ITS ORDINARY COURSE OF BUSINESS
.
N
OTHING IN THIS SECTION PROHIBITS A LOCAL TAXING JURISDICTION FROM
REQUESTING AND OBTAINING ADDITIONAL INFORMATION OR DATA FROM A
MARKETPLACE FACILITATOR OR AN ACCOMMODATION
'S INTERMEDIARY TO
BE PROVIDED ON A VOLUNTARY BASIS
. NOTHING IN THIS SECTION PROHIBITS
A HOME RULE CITY
, TOWN, OR CITY AND COUNTY, FOR PURPOSES UNRELATED
TO THE ADMINISTRATION OF LOCAL TAXES
, FROM PASSING AN ORDINANCE
REGULATING A MARKETPLACE FACILITATOR OR AN ACCOMMODATION
'S
INTERMEDIARY
, INCLUDING AN ORDINANCE GOVERNING THE ISSUANCE OF
INFORMATION OR DATA BY A MARKETPLACE FACILITATOR OR
ACCOMMODATION
'S INTERMEDIARY TO THE HOME RULE CITY, TOWN, OR CITY
AND COUNTY
, UNLESS OTHERWISE PROTECTED BY STATE OR FEDERAL LAW .
PAGE 2-SENATE BILL 24-024 (c) WITH RESPECT TO ANY SALE IN A LOCAL TAXING JURISDICTION
THAT HAS PASSED AN APPLICABLE MARKETPLACE FACILITATOR LAW
, A
LOCAL TAXING JURISDICTION SHALL SOLELY AUDIT MARKETPLACE
FACILITATORS FOR SALES FACILITATED BY THE MARKETPLACE WHEN THE
MARKETPLACE FACILITATOR IS FILING TAX RETURNS WITH THE LOCAL
TAXING JURISDICTION
. A LOCAL TAXING JURISDICTION SHALL NOT AUDIT OR
OTHERWISE ASSESS TAX AGAINST MARKETPLACE SELLERS
, MULTICHANNEL
SELLERS
, OR LODGING SUPPLIERS FOR SALES FACILITATED BY A
MARKETPLACE FACILITATOR THAT HAS PROVIDED THE MARKETPLACE
SELLERS
, MULTICHANNEL SELLERS, OR LODGING SUPPLIERS CONFIRMATION
THAT THE MARKETPLACE FACILITATOR IS RESPONSIBLE FOR REMITTING TAX
.
N
OTHING IN THIS SECTION PROHIBITS A LOCAL TAXING JURISDICTION FROM
AUDITING OR OTHERWISE ASSESSING TAX AGAINST MARKETPLACE SELLERS
,
MULTICHANNEL SELLERS , OR LODGING SUPPLIERS IF THE LOCAL TAXING
JURISDICTION HAS NOT PASSED AN APPLICABLE MARKETPLACE FACILITATOR
LAW OR THE MARKETPLACE FACILITATOR HAS FAILED TO CONFIRM THAT IT
REMITS THE TAX
.
(3) A
S USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE
REQUIRES
:
(a) "A
CCOMMODATIONS INTERMEDIARY " MEANS A MARKETPLACE
FACILITATOR
, AS DEFINED IN SECTION 39-26-102 (5.9), WHO FACILITATES
THE SALES OF TRANSIENT LODGING CONSIDERED TO BE A SALE UNDER
SECTION
39-26-102 (11) OR A SHORT-TERM RENTAL UNIT.
(b) "L
OCAL TAXING JURISDICTION" MEANS ANY LOCAL TAXING
JURISDICTION FOR WHICH THE DEPARTMENT OF REVENUE DOES NOT
COLLECT
, ADMINISTER, AND ENFORCE A LOCAL LODGING TAX .
(c) "L
ODGING SUPPLIER" MEANS AN OPERATOR OF A FACILITY
PROVIDING ROOMS OR ACCOMMODATIONS FOR OVERNIGHT USE FURNISHED
TO ANY PERSON WHO
, FOR CONSIDERATION, USES, POSSESSES, OCCUPIES OR
HAS THE RIGHT TO USE
, POSSESS, OR OCCUPY ANY SUCH ROOM OR
ACCOMMODATION IN A HOTEL
, APARTMENT HOTEL, LODGING HOUSE, MOTEL,
MOTOR HOTEL, GUEST HOUSE, GUEST RANCH, RESORT, MOBILE HOME, MOBILE
HOME PARK
, AUTO COURT, INN, TRAILER COURT, TRAILER PARK, HOTEL, OR
SHORT
-TERM RENTAL UNDER ANY CONCESSION , PERMIT, LEASE, CONTRACT,
OR LICENSE TO USE OR ANY OTHER SIMILAR ARRANGEMENT .
PAGE 3-SENATE BILL 24-024 (d) "MARKETPLACE" HAS THE SAME MEANING AS SET FORTH IN
SECTION
39-26-102 (5.8).
(e) "M
ARKETPLACE FACILITATOR" HAS THE SAME MEANING AS SET
FORTH IN SECTION
39-26-102 (5.9).
(f) "M
ARKETPLACE SELLER" HAS THE SAME MEANING AS SET FORTH
IN SECTION
39-26-102 (6).
SECTION 2. Act subject to petition - effective date. This act
takes effect January 1, 2025; except that, if a referendum petition is filed
pursuant to section 1 (3) of article V of the state constitution against this act
or an item, section, or part of this act within the ninety-day period after final
adjournment of the general assembly, then the act, item, section, or part will
not take effect unless approved by the people at the general election to be
PAGE 4-SENATE BILL 24-024 held in November 2024 and, in such case, will take effect January 1, 2025,
or on the date of the official declaration of the vote thereon by the governor,
whichever is later.
____________________________ ____________________________
Steve Fenberg Julie McCluskie
PRESIDENT OF SPEAKER OF THE HOUSE
THE SENATE OF REPRESENTATIVES
____________________________ ____________________________
Cindi L. Markwell Robin Jones
SECRETARY OF CHIEF CLERK OF THE HOUSE
THE SENATE OF REPRESENTATIVES
APPROVED________________________________________
(Date and Time)
_________________________________________
Jared S. Polis
GOVERNOR OF THE STATE OF COLORADO
PAGE 5-SENATE BILL 24-024