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Bill

LC 461

Revise department of commerce lodging facility use tax distribution and allowable state funded tourism promotion laws

2025 Regular Session

The bill would change how lodging tax revenues are distributed and revise state-funded tourism promotion laws.

(LC) Draft Died in Process
#taxation--sales #taxation
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Bill Summary · LC 461

Summary of LC 461 — Revise department of commerce lodging facility use tax distribution and allowable state funded tourism promotion laws

Overview

LC 461 is a tax-related bill titled “Revise department of commerce lodging facility use tax distribution and allowable state funded tourism promotion laws.” The bill’s stated purpose, inferred from the title, is to change how lodging facility use tax revenues are distributed and to revise statutes governing state-funded tourism promotion. The specific statutory changes (e.g., formulas, eligibility, caps, reporting) are not provided in the available materials.

Key Provisions (as indicated by title)

  • Redistribution of lodging facility use tax revenue: The bill would alter how revenues from lodging facility use tax are allocated, including the role of the Department of Commerce in the distribution process. The exact recipients, percentages, or conditions are not disclosed in the summary.
  • Revisions to state-funded tourism promotion laws: The bill would modify laws governing how tourism promotion programs are funded and administered, potentially affecting eligible programs, funding mechanisms, oversight, reporting requirements, or allowable uses of funds.

Note: The specific operative language, thresholds, timelines, and implementation details are not included in the provided materials. If available, the bill text would clarify the precise changes.

Who would be affected

  • Lodging facility operators and the lodging industry (due to changes in the use tax distribution).
  • Department of Commerce (DOC) and any state agencies involved in tourism promotion funding and administration.
  • Organizations and entities that receive state-funded tourism promotion funds (e.g., tourism marketing agencies, conventions bureaus, regional tourism partners).
  • Taxpayers and local government bodies that rely on lodging tax distributions or tourism funding.

Procedural and timeline aspects

  • Introduced: October 4, 2024.
  • Draft development process: Multiple drafting stages from October–December 2024, including “Drafter Assigned,” “Draft On Hold,” “Draft in Legal Review,” and various internal drafting steps.
  • Status history: The bill progressed through drafting phases but did not advance to enactment.
  • Final status: (LC) Draft Died in Process as of May 20, 2025, indicating the bill did not move forward toward passage in its current cycle.

Potential impact

  • If enacted in a future session, the bill could reallocate lodging tax revenue streams and reshape funding and oversight for tourism promotion, potentially affecting funding levels, program eligibility, and reporting requirements for tourism-related initiatives.
  • For stakeholders, the changes could mean different funding certainty and new compliance obligations.

Notes

  • No substantive text (dollar amounts, percentages, dates beyond the general timeline) is provided in the materials. The summary reflects information available from the bill’s title and the listed legislative actions.

Next steps for interested readers

  • Review the full bill text if/when released to understand exact distribution formulas, eligible uses, and reporting requirements.
  • Monitor for any reintroduction in subsequent sessions, which would reopen the policy discussion and provide new opportunities for testimony and amendments.

Compiled from official sources — confirm details with the bill’s official record.

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