SB 218: Tax on Transient Rentals
GENERAL BILL by Lynn
Tax on Transient Rentals; Requiring that persons who engage in certain business activities related to transient rentals collect the tax; providing definitions; authorizing the Department of Revenue to adopt rules to exclude certain charges from the definition of the terms “total rent” or “total consideration”; requiring certain persons to report and remit the tax on certain transient rentals; providing requirements, procedures, and limitations; requiring the Department of Revenue to provide for an amnesty for certain unpaid taxes, penalties, and interest; providing criteria for qualifying for the amnesty; providing exclusions from application of the amnesty; authorizing the department to adopt emergency rules to implement the amnesty; providing for the effective period of such rules, etc.
Senate Committee References: Commerce and Tourism (CM) , Community Affairs (CA) , Budget (BC)
Last Action: 03/09/2012 Died in Commerce and Tourism
Effective Date: July 1, 2012
Bill History
| Date | Chamber | Action |
|---|---|---|
| 09/14/2011 | Senate | • Filed |
| 09/21/2011 | Senate | • Referred to Commerce and Tourism; Community Affairs; Budget -SJ 24 |
| 01/10/2012 | Senate | • Introduced -SJ 24 |
| 03/09/2012 | Senate | • Died in Commerce and Tourism |
