Colorado 2024 Regular Session Status: Enacted Bipartisan · 2 D · 1 R cosponsors

SB 24-024 — Local Lodging Tax Reporting on Sales Return

Last action — Governor Signed

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 10, 2024. Enacted.

Signed by Governor Jared Polis (Democratic) on April 19, 2024.

Prognosis

Likely to advance 94% · high confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 4 sponsors

    4 primary, 0 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (2 D · 1 R) — cross-party backing.

  • Cleared a recorded vote

    Passed 4 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

The act requires local taxing jurisdictions, which are limited to jurisdictions for which the department of revenue does not collect, administer, and enforce a local lodging tax, to apply the same reporting requirements or standards to an accommodation's intermediary as to a marketplace facilitator that is obligated to collect and remit a local lodging tax. The act prohibits local taxing jurisdictions from requiring additional reporting information from an accommodation's intermediary. The act also prohibits a local taxing jurisdiction that has passed an applicable marketplace facilitator law from auditing a marketplace facilitator for sales facilitated by the marketplace at any time other than when the marketplace facilitator is filing tax returns with the local taxing jurisdiction. The act does not prohibit a local taxing jurisdiction from requesting information maintained by an accommodation's intermediary that is in connection with an audit related to a local lodging tax or from requesting and obtaining additional information or data from a marketplace facilitator or accommodation's intermediary to be provided on a voluntary basis or prohibit a home rule municipality, for purposes unrelated to the administration of local taxes, from passing an ordinance regulating a marketplace facilitator or an accommodation's intermediary, including an ordinance governing the issuance of information or data by a marketplace facilitator or accommodation's intermediary to the home rule city. APPROVED by Governor April 19, 2024 EFFECTIVE January 1, 2025(Note: This summary applies to this bill as enacted.)

Bill Text

What changed in the latest version

21 added · 15 removed

Plain-language change summary

The latest version of SB 24-024 includes amendments reflecting updates made by the House during its second reading. Notably, it clarifies the title by including "reengrossed" in the heading, which indicates that this version has been restructured after further review. This change matters because it ensures that the most current and accurate information is provided about the bill, helping legislators and the public stay informed about its status and implications.

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Latest
Second Regular Session Seventy-fourth General Assembly STATE OF COLORADO ENGROSSED This Version Includes All Amendments Adopted on Second Reading in the House of Introduction LLS NO.
Second Regular Session Seventy-fourth General Assembly STATE OF COLORADO REENGROSSED This Version Includes All Amendments Adopted in the House of Introduction LLS NO.
24-0381.03 Jessica Herrera x4218 SENATE BILL 24-024 SENATE SPONSORSHIP Bridges and Van Winkle, HOUSE SPONSORSHIP Kipp and Taggart, Senate Committees House Committees Finance A BILL FOR AN ACT C ONCERNINGTHESTANDARDIZATIONOFLOCALLODGINGTAX ,AND ,IN CONNECTION THEREWITH , ALIGNING REPORTING REQUIREMENTSRELATEDTOREMITTANCEOFALOCALLODGING TAXTOREPORTINGREQUIREMENTSFORREMITTANCEOFOTHER LOCAL TAXES .
24-0381.03 Jessica Herrera x4218 SENATE BILL 24-024 SENATE SPONSORSHIP Bridges and Van Winkle, Liston, Priola HOUSE SPONSORSHIP Kipp and Taggart, Senate Committees House Committees Finance A BILL FOR AN ACT C ONCERNINGTHESTANDARDIZATIONOFLOCALLODGINGTAX ,AND ,IN CONNECTION THEREWITH , ALIGNING REPORTING REQUIREMENTSRELATEDTOREMITTANCEOFALOCALLODGING TAXTOREPORTINGREQUIREMENTSFORREMITTANCEOFOTHER LOCAL TAXES .
Bill Summary (Note:
e n 2 Bill Summary m 2 T n 2 A U 2 (Note:
This summary applies to this bill as introduced and does notreflectanyamendmentsthatmaybesubsequentlyadopted.Ifthisbill passes third reading in the house of introduction, a bill summary that applies to the reengrossed version of this bill will be available at http://leg.colorado.gov/.) g Sales and Use Tax Simplification Task Force.
This summary applies to this bill as introduced and does E i a notreflectanyamendmentsthatmaybesubsequentlyadopted.Ifthisbill S a r R e passes third reading in the house of introduction, a bill summary that r F applies to the reengrossed version of this bill will be available at 3 http://leg.colorado.gov/.) g Sales and Use Tax Simplification Task Force.
The bill requires d 2 local taxing jurisdictions, including any home rule locality, to apply the e 2 T R 1 A 2 y Shading denotes HOUSE amendment.
The bill requires i 4 a 0 local taxing jurisdictions, including any home rule locality, to apply the E R , A n 2 N 2 r Shading denotes HOUSE amendment.
E d a Capital letters or bold & italic numbers indicate new material to be added to existing baw.
S e u Capital letters or bold & italic numbers indicate new material to be added to existing law.n b Dashes through the words or numbers indicate deletions from existing law.
Dashes through the words or numbers indicate deletions from existing law.
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Amendments

1 amendment

Click Show changes on an amendment above to see how it modifies the bill.

Action History

  1. Governor Signed

  2. Signed by the President of the Senate

  3. Signed by the Speaker of the House

  4. Sent to the Governor

  5. Senate Considered House Amendments - Result was to Concur - Repass

  6. House Third Reading Passed - No Amendments

  7. House Second Reading Special Order - Passed with Amendments - Committee

  8. House Committee on Finance Refer Amended to House Committee of the Whole

  9. Senate Third Reading Passed - No Amendments

  10. Introduced In House - Assigned to Finance

  11. Senate Second Reading Passed with Amendments - Committee

  12. Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole

  13. Senate Committee on Finance Witness Testimony and/or Committee Discussion Only

  14. Senate Committee on Finance Witness Testimony and/or Committee Discussion Only

  15. Introduced In Senate - Assigned to Finance

Sponsors

Sponsorship breakdown

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4 sponsors · 0 co-sponsors · 97 not signed on

Sponsors (4)

Co-sponsors (0)

None.

Not signed on (97)

97 members have not signed on to this bill.

Show all 97 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

REPASS

Passed 34 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 7000
Democrat 14000
Unaffiliated 13001
Total 34001
% of votes cast 97%0%0%3%
How each member voted (35)
Member Party Vote
Buckner — Yea
Fields — Yea
Gardner — Yea
Ginal — Yea
Hansen — Yea
Lundeen — Yea
Priola — Yea
Smallwood — Yea
Will — Yea
Zenzinger — Yea
Fenberg — Yea
Jaquez Lewis — Yea
Van Winkle — Yea
Winter F. — Not Voting
Chris Kolker Democrat Yea
Dafna Michaelson Jenet Democrat Yea
Dylan Roberts Democrat Yea
James Coleman Democrat Yea
Janice Marchman Democrat Yea
Jeff Bridges Democrat Yea
Jessie Danielson Democrat Yea
Julie Gonzales Democrat Yea
Kyle Mullica Democrat Yea
Lisa Cutter Democrat Yea
Nick Hinrichsen Democrat Yea
Robert Rodriguez Democrat Yea
Tom Sullivan Democrat Yea
Tony Exum Democrat Yea
Barbara Kirkmeyer Republican Yea
Byron Pelton Republican Yea
Cleave Simpson Republican Yea
Janice Rich Republican Yea
Larry Liston Republican Yea
Mark Baisley Republican Yea
Rod Pelton Republican Yea

Official roll call →

CONCUR

Passed 34 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 7000
Democrat 14000
Unaffiliated 13001
Total 34001
% of votes cast 97%0%0%3%
How each member voted (35)
Member Party Vote
Buckner — Yea
Fields — Yea
Gardner — Yea
Ginal — Yea
Hansen — Yea
Lundeen — Yea
Priola — Yea
Smallwood — Yea
Will — Yea
Zenzinger — Yea
Fenberg — Yea
Jaquez Lewis — Yea
Van Winkle — Yea
Winter F. — Not Voting
Chris Kolker Democrat Yea
Dafna Michaelson Jenet Democrat Yea
Dylan Roberts Democrat Yea
James Coleman Democrat Yea
Janice Marchman Democrat Yea
Jeff Bridges Democrat Yea
Jessie Danielson Democrat Yea
Julie Gonzales Democrat Yea
Kyle Mullica Democrat Yea
Lisa Cutter Democrat Yea
Nick Hinrichsen Democrat Yea
Robert Rodriguez Democrat Yea
Tom Sullivan Democrat Yea
Tony Exum Democrat Yea
Barbara Kirkmeyer Republican Yea
Byron Pelton Republican Yea
Cleave Simpson Republican Yea
Janice Rich Republican Yea
Larry Liston Republican Yea
Mark Baisley Republican Yea
Rod Pelton Republican Yea

Official roll call →

BILL

Passed 60 Yea · 0 Nay · 5 Other
Party YeaNayPresentNot Voting
Democrat 34001
Unaffiliated 14003
Republican 12001
Total 60005
% of votes cast 92%0%0%8%
How each member voted (65)
Member Party Vote
Armagost — Yea
Bird — Yea
Bockenfeld — Not Voting
Epps — Yea
Evans — Yea
Hernandez — Yea
Herod — Yea
Holtorf — Yea
Lynch — Yea
Marvin — Yea
McLachlan — Yea
Ortiz — Not Voting
Parenti — Not Voting
Pugliese — Yea
Vigil — Yea
Young — Yea
deGruy Kennedy — Yea
Alex Valdez Democrat Yea
Andrew Boesenecker Democrat Yea
Bob Marshall Democrat Yea
Brianna Titone Democrat Yea
Cathy Kipp Democrat Yea
Chad Clifford Democrat Yea
Eliza Hamrick Democrat Yea
Elizabeth Velasco Democrat Yea
Emily Sirota Democrat Yea
Iman Jodeh Democrat Yea
Javier Mabrey Democrat Yea
Jennifer Bacon Democrat Yea
Jenny Willford Democrat Yea
Judy Amabile Democrat Yea
Julie McCluskie Democrat Yea
Junie Joseph Democrat Yea
Karen McCormick Democrat Yea
Kyle Brown Democrat Yea
Lindsey Daugherty Democrat Yea
Lorena Garcia Democrat Yea
Mandy Lindsay Democrat Yea
Manny Rutinel Democrat Yea
Marc Snyder Democrat Yea
Matthew Martinez Democrat Yea
Meg Froelich Democrat Yea
Meghan Lukens Democrat Yea
Mike Weissman Democrat Yea
Monica Duran Democrat Yea
Naquetta Ricks Democrat Yea
Regina English Democrat Not Voting
Sheila Lieder Democrat Yea
Steven Woodrow Democrat Yea
Tammy Story Democrat Yea
Tisha Mauro Democrat Yea
William Lindstedt Democrat Yea
Anthony Hartsook Republican Yea
Brandi Bradley Republican Yea
Ken DeGraaf Republican Not Voting
Lisa Frizell Republican Yea
Lynda Zamora Wilson Republican Yea
Marc Catlin Republican Yea
Mary Bradfield Republican Yea
Matt Soper Republican Yea
Rick Taggart Republican Yea
Ron Weinberg Republican Yea
Scott Bottoms Republican Yea
Stephanie Luck Republican Yea
Ty Winter Republican Yea

Official roll call →

BILL

Passed 34 Yea · 1 Nay
Party YeaNayPresentNot Voting
Republican 7000
Democrat 14000
Unaffiliated 13100
Total 34100
% of votes cast 97%3%0%0%
How each member voted (35)
Member Party Vote
Buckner — Yea
Fields — Yea
Gardner — Yea
Ginal — Yea
Hansen — Nay
Lundeen — Yea
Priola — Yea
Smallwood — Yea
Will — Yea
Zenzinger — Yea
Fenberg — Yea
Jaquez Lewis — Yea
Van Winkle — Yea
Winter F. — Yea
Chris Kolker Democrat Yea
Dafna Michaelson Jenet Democrat Yea
Dylan Roberts Democrat Yea
James Coleman Democrat Yea
Janice Marchman Democrat Yea
Jeff Bridges Democrat Yea
Jessie Danielson Democrat Yea
Julie Gonzales Democrat Yea
Kyle Mullica Democrat Yea
Lisa Cutter Democrat Yea
Nick Hinrichsen Democrat Yea
Robert Rodriguez Democrat Yea
Tom Sullivan Democrat Yea
Tony Exum Democrat Yea
Barbara Kirkmeyer Republican Yea
Byron Pelton Republican Yea
Cleave Simpson Republican Yea
Janice Rich Republican Yea
Larry Liston Republican Yea
Mark Baisley Republican Yea
Rod Pelton Republican Yea

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 24-024 do?
The act requires local taxing jurisdictions, which are limited to jurisdictions for which the department of revenue does not collect, administer, and enforce a local lodging tax, to apply the same reporting requirements or standards to an accommodation's intermediary as to a marketplace facilitator that is obligated to collect and remit a local lodging tax. The act prohibits local taxing jurisdictions from requiring additional reporting information from an accommodation's intermediary. The act also prohibits a local taxing jurisdiction that has passed an applicable marketplace facilitator law from auditing a marketplace facilitator for sales facilitated by the marketplace at any time other than when the marketplace facilitator is filing tax returns with the local taxing jurisdiction. The act does not prohibit a local taxing jurisdiction from requesting information maintained by an accommodation's intermediary that is in connection with an audit related to a local lodging tax or from requesting and obtaining additional information or data from a marketplace facilitator or accommodation's intermediary to be provided on a voluntary basis or prohibit a home rule municipality, for purposes unrelated to the administration of local taxes, from passing an ordinance regulating a marketplace facilitator or an accommodation's intermediary, including an ordinance governing the issuance of information or data by a marketplace facilitator or accommodation's intermediary to the home rule city. APPROVED by Governor April 19, 2024 EFFECTIVE January 1, 2025(Note: This summary applies to this bill as enacted.)
Who sponsors SB 24-024?
SB 24-024 is sponsored by Jeff Bridges (Democrat), Cathy Kipp (Democrat), Rick Taggart (Republican), and Van Winkle.
What is the current status of SB 24-024?
This bill has been enacted into law. Introduced January 10, 2024. Enacted.
Where can I track SB 24-024?
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