CO HB1006

Changes the filing frequency for marketing and promotion tax remittance by lodging establishments, effective July 1, 2014, to align with their regular sales tax filing frequency under section 39-26-105.

Prior to July 1, 2014, lodging establishments must remit the marketing and promotion tax quarterly to the department of revenue.

Decreases the general fund appropriation to the controlled maintenance trust fund by $14,811 for fiscal year 2014-2015.

Appropriates $14,811 from the general fund to the department of revenue for fiscal year 2014-2015 to cover CITA annual maintenance and support, postage, and operating expenses related to implementation.