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HB22-1117

Use Of Local Lodging Tax Revenue

Concerning the use of revenue from a local tax on lodging.
Session:
2022 Regular Session
Subjects:
Fiscal Policy & Taxes
Local Government
Bill Summary

Section 1 of the bill amends the authority of a local marketing district (district) to allow it to use the proceeds of its marketing and promotion tax levied on rooms or accommodations (marketing and promotion tax) for activities related to workforce recruitment, management, and development housing and childcare for the tourism-related workforce, including seasonal workers, and for other workers in the community and for facilitating and enhancing visitor experiences. It also allows a district to make capital expenditures related to these purposes. as well as for business recruitment, management, and development.

If a district's allowable uses of the marketing and promotion tax revenue approved by voters prior to January 1, 2022, do not include an additional use, then under section 2 , the district will require subsequent voter approval to use the marketing and promotion tax revenue for that purpose.

Counties are currently authorized, with prior voter approval, to levy a county lodging tax for the purpose of advertising and marketing local tourism. Section 3 expands the lodging tax to allow the revenue to also be used for:

  • Economic development;
  • Workforce recruitment, management, and development Housing and childcare for the tourism-related workforce, including seasonal workers, and for other workers in the community ; or
  • Facilitating and enhancing visitor experiences.

It also allows a county to make capital expenditures related to these purposes. If a county already has a lodging tax that is limited to advertising and marketing local tourism, then the county must obtain voter approval to begin using the lodging tax revenues for any or all of these additional purposes.Beginning January 1, 2023, section 3 also requires any person or entity collecting the county lodging tax to remit the tax revenue to the department of revenue with the same filing frequency as the person or entity remits and files sales tax, instead of quarterly.

(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)


(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Status

Introduced
Passed
Became Law

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Bill Text