HCSHB2382--SALESTAX
SPONSOR: Hardwick
COMMITTEEACTION:Voted"DoPasswithHCS"bytheSpecial
CommitteeonTourismbyavoteof7to3.
ThefollowingisasummaryoftheHouseCommitteeSubstituteforHB
2382.
Thisbillexemptsfromthedefinitionof"retailsale"or"saleat
retail"forthepurposesofsalestaxlawthepurchasebypersons
operatinghotels,motels,orothertransientaccommodation
establishments ofcertainutilities,whichareusedtoheat,cool,
orprovidewaterorpowertotheguests'accommodations, as
specifiedinthebill,andwhichareincludedinthechargemade
fortheaccommodations. Anypersonrequiredtoremitsalestaxon
thesepurchasespriortoAugust28,2022,isentitledtoarefund
onsuchtaxes.
Currently,lodgingestablishments arenotliableforthelossof
certainspecifieditems,suchasmoneyorjewelry,unlesstheguest
asksthattheitembeplacedinasafeandthelodging
establishmentrefusesoromitstodoso.Thisbillstatesthatthe
hotelmayuseasafeorsafedepositboxeslocatedbehindthe
registrationdeskandwhendepositedintoasafe,mustgivethe
guestareceiptfortheitem.Thebillalsospecifiesthatany
lodgingestablishmentthatpublishescurrentrateselectronically
onapublicInternetplatformdoesnothavetopostawrittencopy
oftherateschargedforeachguestroom.
PortionsofthisbillhaveadelayedeffectivedateofJanuary1,
2023.
ThisbillissimilartoSB945(2022).
Thefollowingisasummaryofthepublictestimonyfromthe
committeehearing. Thetestimonywasbasedontheintroduced
versionofthebill.
PROPONENTS: SupporterssaythattheSupremeCourtdisruptedcommon
practicebymakinghotelspaysalestaxtwice.Thisbillwouldfix
that.Thecurrentlawsregardingsafesinhotelsareoutdated.
Thisbillfixesthatissueaswell.
TestifyingforthebillwereRepresentative Hardwick;ArnieC.
Dienoff;SteveEhrhardt,EhrhardtProperties;andMissouriHotel
AndLodgingAssociation. OPPONENTS: Therewasnooppositionvoicedtothecommittee.
Writtentestimonyhasbeensubmittedforthisbill.Thefull
writtentestimonycanbefoundunderTestimonyonthebillpageon
theHousewebsite.