Summary
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.