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.
Last Action: 3/9/2012 Senate - Died in Commerce and Tourism
Bill Text: Web Page | PDF
- Commerce and Tourism (CM)
- Community Affairs (CA)
- Budget (BC)
• Referred to Commerce and Tourism; Community Affairs; Budget -SJ 24
• Introduced -SJ 24
• Died in Commerce and Tourism
Companion bills that are identical word-for-word, not including titles. However, Resolutions and Concurrent Resolutions are considered identical if the only difference is the word "House" or "Senate."
Companion bills that are substantially similar in text or have substantial portions of text that are largely the same.
Bills that have selected provisions that are similar in text.
A bill that is contingent upon passage of another bill within the same chamber, e.g., a trust fund bill, a bill providing a public record exemption, or an implementing bill.
The page numbers, when listed, for citations are constantly under review. The journals or printed bills of the respective chambers should be consulted as the official documents of the Legislature.
The links for the page numbers are formatted to open the bill text PDF directly to the page containing the citation. However, if your browser is set to open PDFs in a new window, as is often the case with 64-bit browsers, the bill text will open to the first page.