2025 bills / S.B. 261

S.B. 261 Tourism Related Tax Reporting Amendments (2025)

Became lawWritten by Sen. Brady Brammer · carried in the House by Rep. Bridger Bolinder

What this bill does

According to the official description, this bill:

requires the Office of the Legislative Fiscal Analyst (office) to analyze a county's written report on the county's use of transient room tax revenue and tourism, recreation, cultural, convention, and airport facilities tax revenue and make a determination
requires the office to provide a summary of the office's analysis to the Revenue and Taxation and Political Subdivisions Interim committees and the state auditor
requires the state auditor to review the office's determination that a county's written report does not sufficiently demonstrate the county is complying with statutory requirements for a transient room tax or a tourism, recreation, cultural, convention, and airport facilities tax and make an independent finding
if the state auditor finds the county's written report does not sufficiently demonstrate the county is complying with statutory requirements for a transient room tax or a tourism, recreation, cultural, convention, and airport facilities tax, allows the state auditor to withhold funds generated by a transient room tax or a tourism, recreation, cultural, convention, and airport facilities tax from the county until the county complies with county report requirements
makes technical and conforming changes

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5 yes, 0 no, 2 absentSenate Revenue and Taxation Committee: vote to approve it · 2/14/2025 8:47 AMWho voted how
23 yes, 0 no, 6 absentFirst of two Senate votes · 2/21/2025 3:01 PMWho voted how
23 yes, 0 no, 6 absentFinal Senate vote · 2/24/2025 11:41 AMWho voted how
9 yes, 0 no, 2 absentHouse Revenue and Taxation Committee: vote to approve it · 2/28/2025 9:44 AMWho voted how
72 yes, 0 no, 3 absentFinal House vote · 3/7/2025 9:40 AM