Bill
LC 1277
LC 1277 would revise bed and lodging taxes, affecting hotels, short-term rentals, online platforms, and guests; but the draft died in process, so no changes are in effect.
Overview
LC 1277 is a bill titled “Revise bed and lodging tax laws.” The available information indicates it is a draft bill that would modify laws governing bed and lodging taxes (often referred to as transient occupancy or lodging taxes). The text of the bill is not provided in the briefing, so specific provisions are not confirmed. The bill’s status shows it did not advance and is currently a dead draft in process after a series of actions.
Status and timeline
- Introduced: November 12, 2024
- Drafter Assigned: November 12, 2024
- Draft On Hold: December 12, 2024
- Draft Died in Process: May 24, 2025
- Current status: Draft died in process (no further movement indicated)
Purpose and intent (based on the title)
- The bill aims to revise laws related to bed and lodging taxes. While the exact changes are not provided, such revisions typically address one or more of the following: tax rates, tax bases, exemptions, collection responsibilities, reporting and remittance timelines, administration, and revenue distribution.
Key provisions to look for (hypothetical areas likely affected)
- Tax rate changes: adjustments to current lodging tax rates (increase, decrease, or tiered rates).
- Tax base and applicability: which accommodations are taxed (hotels, motels, short-term rentals, hostels) and whether online platforms (e.g., vacation rental marketplaces) become collection agents or are exempt.
- Exemptions and credits: exemptions for certain uses (government, nonprofit, long-term stays) or changes to which entities qualify.
- Collection and remittance: who collects (hotels, platforms), reporting frequency, and payment deadlines.
- Allocation and use of revenue: destination of lodging tax revenue (general fund, tourism promotion, local government budgets, specific programs).
- Compliance and enforcement: penalties, audits, and dispute resolution.
- Effective date and transition: when provisions take effect and any phase-in periods.
Who is affected
- Lodging providers (hotels, motels, short-term rental operators)
- Online lodging platforms and marketplace operators
- Guests and visitors subject to the tax
- Local and state/tiered government entities responsible for collecting, auditing, and allocating lodging tax revenues
- Tax compliance professionals and accounting staff serving the hospitality sector
Significant procedural notes
- Given the draft status and the “Died in Process” designation, there is no enacted change to bed and lodging tax laws at this time.
- If revived, the bill would need to pass through committee and the full legislative process, with potential amendments, before any enactment.
Bottom line
Without the bill text, this summary cannot specify the exact changes LC 1277 would implement. As currently drafted and with its status as “Draft Died in Process,” the proposal is not moving forward, though it may be revived in a future session with new language or reconsideration. Readers should monitor for any reintroduction or release of the bill text for precise provisions and fiscal impact.
Compiled from official sources — confirm details with the bill’s official record.
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