Generally revise resort tax laws

2025 Regular Session

LC 3695 would broadly revise resort tax laws affecting lodging, travelers, and local revenue, but the draft died in process and no changes were enacted.

(LC) Draft Died in Process

#statefinance(seealso:appropriations;taxationsubjects) #taxation(generally) #taxation--sales

Summary of LC 3695 — Generally revise resort tax laws

Overview
- Bill Number: LC 3695
- Title: Generally revise resort tax laws
- Status: Draft Died in Process
- Introduced: December 14, 2024
- Classification/Subject: State Finance; Taxation (Generally), Taxation—Sales

Timeline and status notes
- 2024-12-14: Drafter Assigned
- 2024-12-24: Draft On Hold
- 2025-05-23: Draft Died in Process
- Meaning: The bill did not advance to enactment; the draft was not completed into law. No enacted provisions are in effect.

Purpose and intent
- The bill’s title indicates a broad revision of resort tax laws. The available record does not include the bill text, so specific goals or policy objectives (e.g., changes to tax bases, rates, exemptions, or distribution) are not disclosed here.
- Based on the subject area, any revision would typically aim to adjust how resort-related taxes (often applied to lodging, hospitality, or tourist activities) are administered, collected, and allocated.

Key provisions (availability and limitations)
- Text not provided in the available record; therefore, precise provisions, changes, or fiscal implications cannot be summarized.
- In general, a proposal with this title might address areas such as:
- Tax base and rate adjustments for resort lodging or related services
- Exemptions or exemptions phase-outs
- Collection methods, reporting requirements, and enforcement
- Allocation or distribution of resort tax revenue (e.g., to tourism promotion, local governments, or infrastructure)
- Administrative processes, deadlines, or sunset provisions
- Note: These are common topics in resort tax reform discussions but are not stated as actual provisions of LC 3695.

Who would be affected
- Lodging operators, hotels, motels, timeshares, and other accommodation providers
- Tourists and visitors subject to resort-related taxes
- Local governments and municipalities that receive a share of resort tax revenue
- State tax and revenue authorities responsible for collection, reporting, and enforcement
- Businesses involved in tourism and hospitality

Procedural and timing considerations
- The bill was introduced late in 2024 and went through a drafting phase.
- The draft was placed on hold shortly after introduction and, as of May 2025, is recorded as having died in process.
- If future legislation resurfaces, it would likely follow standard legislative steps (committee assignment, hearings, potential amendments, floor votes, and gubernatorial action, depending on the jurisdiction).

Notes for readers
- For a complete understanding, the actual bill text and any fiscal notes or committee analyses would be necessary. If available, reviewing the official bill file would provide exact provisions, proposed amendments, and projected fiscal impact.