summary
Introduced
04/15/2025
04/15/2025
In Committee
06/19/2025
06/19/2025
Crossed Over
06/19/2025
06/19/2025
Passed
Dead
06/27/2025
06/27/2025
Introduced Session
2025 Legislative Measures
Bill Summary
The statement includes a measure digest written in compliance with applicable readability standards. Digest: The Act would let local transient lodging tax money be used for city or county services provided by a special district in lieu of the city or county. The Act would change the split of tax uses from at least 70 percent for tourism and no more than 30 percent for local services to at least 40 percent and no more than 60 percent. The Act would let local gov- ernments with grandfathered tax laws use the new provisions of the Act. (Flesch Readability Score: 60.3). Digest: The Act tells the LRO to study local taxation. (Flesch Readability Score: 75.5). Requires the Legislative Revenue Officer to study issues of local taxation. Directs the Legislative Revenue Officer to submit findings to the interim committees of the Legislative Assembly related to re- venue not later than December 1, 2026. Allows city and county services for which net local transient lodging tax revenue may be used to be provided either directly by the city or county or indirectly by a special district. Changes the division of allowable uses of net local transient lodging tax revenue from at least 70 percent for tourism-related expenses and no more than 30 percent for city or county services, to at least 40 percent and no more than 60 percent, respectively. Allows units of local government with restricted grandfathered local transient lodging tax regimes to take advantage of the new provisions of the Act. Takes effect on the 91st day following adjournment sine die.
AI Summary
This bill modifies local transient lodging tax (a tax on temporary accommodations like hotels) regulations, allowing more flexibility in how these tax revenues can be used. Currently, at least 70% of the tax revenue must be spent on tourism-related expenses, with no more than 30% used for city or county services. The bill changes this to require at least 40% for tourism and allow up to 60% for local services. Importantly, the bill expands the definition of local services to include those provided directly by a city or county, or indirectly through a special district. The bill also allows local governments with existing tax laws to take advantage of these new provisions, retroactively applying the changes to revenue collected before the bill's effective date. Additionally, the bill requires the Legislative Revenue Officer to study local taxation issues and submit findings to legislative committees by December 1, 2026. The new provisions will become operative on January 1, 2026, and the bill itself will take effect 91 days after the 2025 legislative session adjourns.
Committee Categories
Budget and Finance
Sponsors (9)
Cyrus Javadi (D)*,
Jules Walters (D)*,
Suzanne Weber (R)*,
Wlnsvey Campos (D),
Mark Gamba (D),
Dacia Grayber (D),
Ken Helm (D),
Zach Hudson (D),
Thuy Tran (D),
Last Action
In committee upon adjournment. (on 06/27/2025)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
Loading...