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IN HB1259

Bill

Status

Introduced

1/16/2018

Primary Sponsor

Michael Karickhoff

Click for details

Origin

House of Representatives

2018 Regular Session

AI Summary

  • Current Howard County innkeeper's tax law expires July 1, 2018, and is replaced with a new statute reorganizing tax administration.

  • County fiscal body may impose an innkeeper's tax of up to 8% on lodging income from hotels, motels, inns, tourist cabins, and university housing for stays under 30 days, effective July 1, 2018.

  • Establishes a county convention, visitor, and tourism commission with an odd number of members appointed by the county executive and largest municipality, with a simple majority engaged in convention, visitor, or tourism businesses.

  • Creates three funds for tax revenue: convention and visitor promotion fund (for commission expenses and nonprofit transfers promoting conventions and tourism), tourism capital improvement fund (for capital improvements and debt service), and attractions fund (for convention center and tourism-related attractions operating expenses).

  • Commission members and recipients of transferred funds who knowingly violate spending restrictions commit a Level 6 felony after June 30, 2018.

Legislative Description

Howard County innkeeper's tax. Provides that the current Howard County innkeeper's tax law expires July 1, 2018, and reorganizes the administration of the Howard County innkeeper's tax under a new statute. Allows the county fiscal body to impose an innkeeper's tax of not more than 8%. Authorizes the establishment of a county convention, visitor, and tourism commission (commission). Specifies the powers and duties of the commission. Provides for the deposit of innkeeper's taxes in a convention and visitor promotion fund, a tourism capital improvement fund, and an attractions fund. Specifies the permitted uses of money deposited in the funds.

Last Action

First reading: referred to Committee on Ways and Means

1/16/2018

Committee Referrals

Ways and Means1/16/2018

Full Bill Text

No bill text available