This website uses cookies to improve your experience on the site. By continuing to use this site, you agree to the use of cookies. To learn more about how we use cookies, please see our Cookie Policy.

Local Lodging Tax Reporting on Sales Return 

February 4, 2024



Bill 24-024 requires local taxing jurisdictions for which the department of revenue does not administer local lodging taxes to apply the same local lodging tax standards or requirements to accommodations' intermediaries and marketplace facilitators who are required to collect and remit local lodging taxes. The bill prohibits local taxing jurisdictions from requiring additional reporting information from an accommodation's intermediary for purposes of local taxes, but, notably, does not prohibit local taxing jurisdictions from obtaining this information on a voluntary basis, and home rule municipalities may pass ordinances regulating these entities (including an ordinance governing the issuance of information or data) for purposes unrelated to local taxes. The bill declares that it is a matter of statewide concern to have uniform collection and remittance of local lodging taxes across local taxing jurisdictions, and to standardize reporting requirements.

Legislative Updates

  • 2024-04-19 / Passed
    Governor Signed
  • 2024-04-12
    Sent to the Governor
    Signed by the Speaker of the House
    Signed by the President of the Senate
  • 2024-04-09
    Senate Considered House Amendments - Result was to Concur - Repass
  • 2024-04-08
    House Third Reading Passed - No Amendments
  • 2024-04-05
    House Second Reading Special Order - Passed with Amendments - Committee
  • 2024-04-04
    House Committee on Finance Refer Amended to House Committee of the Whole
  • 2024-02-22
    Introduced In House - Assigned to Finance
    Senate Third Reading Passed - No Amendments
  • 2024-02-21
    Senate Second Reading Passed - No Amendments
  • 2024-02-15
    Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole
  • 2024-02-08
    Senate Committee on Finance Witness Testimony and/or Committee Discussion Only
  • 2024-01-30
    Senate Committee on Finance Witness Testimony and/or Committee Discussion Only
  • 2024-01-10
    Introduced in Senate - Assigned to Finance

This content is updated every Thursday, but is not a comprehensive list of updates. If you have questions regarding a specific piece of legislation, please contact DGS partner, Sarah Kellner.