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2024 SESSION

• | print version

HB 1328 Transient occupancy taxes; changes to administration of tax.

Introduced by: Joseph P. McNamara | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Transient occupancy taxes; administration. Makes changes to the administration of transient occupancy taxes by requiring the Department of Taxation, instead of the locality, to collect such taxes. The bill directs accommodations intermediaries to file aggregated returns with the Department, which shall include the gross receipts, applicable tax rates, amounts due to each locality, and other information. The bill provides that the Department shall then distribute such tax revenues to the applicable locality. The bill also directs the Department to contract with a third-party provider for development of an electronic interface that enables accommodations intermediaries, beginning on July 1, 2025, to provide a single filing and remittance system for transient occupancy taxes due for all localities.

FULL TEXT

• 01/11/24  House: Presented and ordered printed 24104844D  pdf | impact statement

HISTORY

• 01/11/24  House: Presented and ordered printed 24104844D
• 01/11/24  House: Referred to Committee on Finance
• 02/02/24  House: Assigned Finance sub: Subcommittee #2
• 02/06/24  House: Subcommittee recommends laying on the table (8-Y 0-N)
• 02/13/24  House: Left in Finance