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2010 SESSION
SB 355 Short-term rental property; shall classify as a separate classification of merchants' capital.
Introduced by: Mark D. Obenshain | all patrons ... notes | add to my profiles
SUMMARY AS PASSED SENATE: (all summaries)
Local taxation of short-term rental property. Classifies short-term rental property as a separate classification of merchants’ capital, and would authorize the governing body of any locality to tax short-term rental property under the merchants’ capital tax or under the short-term rental property tax, but not both. The bill also declares that short-term rental property does not constitute tangible personal property for purposes of local taxation. The bill is effective for tax years beginning on and after January 1, 2010.
FULL TEXT
- 01/12/10 Senate: Prefiled and ordered printed; offered 01/13/10 10103844D pdf | impact statements
- 02/03/10 Senate: Committee substitute printed 10105019D-S1 pdf | impact statement
- 03/11/10 Senate: Bill text as passed Senate and House (SB355ER) pdf | impact statement
- 04/08/10 Governor: Acts of Assembly Chapter text (CHAP0255) pdf
HISTORY
- 01/12/10 Senate: Prefiled and ordered printed; offered 01/13/10 10103844D
- 01/12/10 Senate: Referred to Committee on Finance
- 02/03/10 Senate: Committee substitute printed 10105019D-S1
- 02/03/10 Senate: Reported from Finance with substitute (15-Y 0-N)
- 02/04/10 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/08/10 Senate: Read second time
- 02/08/10 Senate: Reading of substitute waived
- 02/08/10 Senate: Committee substitute agreed to 10105019D-S1
- 02/08/10 Senate: Engrossed by Senate - committee substitute SB355S1
- 02/09/10 Senate: Read third time and passed Senate (40-Y 0-N)
- 02/16/10 House: Placed on Calendar
- 02/16/10 House: Read first time
- 02/16/10 House: Referred to Committee on Finance
- 02/17/10 House: Assigned Finance sub: #1
- 02/24/10 House: Subcommittee recommends reporting (10-Y 0-N)
- 03/01/10 House: Reported from Finance (22-Y 0-N)
- 03/02/10 House: Read second time
- 03/03/10 House: Read third time
- 03/03/10 House: Passed House BLOCK VOTE (99-Y 0-N)
- 03/03/10 House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N)
- 03/11/10 Senate: Enrolled
- 03/11/10 Senate: Bill text as passed Senate and House (SB355ER)
- 03/11/10 House: Signed by Speaker
- 03/13/10 Senate: Signed by President
- 04/08/10 Governor: Approved by Governor-Chapter 255 (effective 1/1/10)
- 04/08/10 Governor: Acts of Assembly Chapter text (CHAP0255)