HB 655 (2006) -  Transient Rentals Tax

by Antone
Clarifies the meaning of the term "engaging in the business of renting, leasing, letting, or granting a license to use transient rental accommodations" for taxation purposes; expands the definition of the terms "total rental" and "total consideration"; requires persons engaged in renting accommodations to register with the Department of Revenue as sales tax dealers and collect and remit taxes; provides registration, tax collection and remittance, and tax proceeds distribution requirements; provides intent; provides for amnesty for unpaid taxes, penalties, and interest on transient rentals; authorizes the department to adopt emergency rules to implement the provisions of the act.
Effective Date: July 1, 2006.
Last Event: Withdrawn from further consideration on Tuesday, March 21, 2006 9:47 AM

Related Bills

Staff Analysis

(None Available)

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: H Withdrawn from further consideration Time: 03/21/2006 - 9:47 AM Member: Committee: Version: __
Event: H 1st Reading Time: 03/07/2006 - 11:59 PM Member: Committee: Version: __
Event: H Now in Tourism Committee Time: 01/26/2006 - 10:37 AM Member: Committee: Tourism Committee Version: __
Event: H Referred to State Infrastructure Council Time: 01/26/2006 - 10:37 AM Member: Committee: State Infrastructure Council Version: __
Event: H Referred to Finance & Tax Committee Time: 01/26/2006 - 10:37 AM Member: Committee: Finance & Tax Committee Version: __
Event: H Referred to Local Government Council Time: 01/26/2006 - 10:37 AM Member: Committee: Local Government Council Version: __
Event: H Referred to Tourism Committee Time: 01/26/2006 - 10:37 AM Member: Committee: Tourism Committee Version: __
Event: H Filed Time: 01/10/2006 - 9:50 AM Member: Antone Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
212.03 HB 737