Bill > SB024

This bill aims to standardize local lodging tax reporting requirements across Colorado. It prohibits local taxing jurisdictions from imposing additional reporting requirements on accommodation intermediaries (such as marketplace facilitators) that are not similarly applied to all entities required to collect and remit local taxes. The bill also clarifies the audit and assessment procedures for marketplace facilitators, sellers, and lodging suppliers. It defines key terms like "accommodations intermediary," "local taxing jurisdiction," and "lodging supplier." The bill is intended to promote uniformity, consistency, and accurate compliance with local lodging tax collection and remittance.