HB 1442 Summary

• Authorizes specific cities and counties to impose transient guest taxes (hotel/motel occupancy taxes) at rates between 2-8% per room per night, subject to voter approval, with proceeds dedicated to tourism promotion and convention facilities.

• Creates new authorization for exhibition center and recreational facility districts to impose a one-fourth of one percent sales tax for up to 25 years, subject to voter approval in specified counties, with a board of trustees to administer the district.

• Expands municipal authority to impose sales taxes for public safety purposes (up to one-half of one percent) and allows additional cities to impose transient guest taxes of up to 5% for tourism purposes.

• Allows certain home rule cities and counties to share tax revenues generated from real property within three thousand feet of a common border for purposes including tourism promotion and convention facility funding.

• Clarifies that transient accommodation taxes apply only to amounts actually received by hotel operators, not travel agents or intermediaries, and that sales for resale are exempt from sales tax (emergency clause).