The act requires local taxing jurisdictions, which are limited to jurisdictions for which the department of revenue does not collect, administer, and enforce a local lodging tax, to apply the same reporting requirements or standards to an accommodation's intermediary as to a marketplace facilitator that is obligated to collect and remit a local lodging tax. The act prohibits local taxing jurisdictions from requiring additional reporting information from an accommodation's intermediary. The act also prohibits a local taxing jurisdiction that has passed an applicable marketplace facilitator law from auditing a marketplace facilitator for sales facilitated by the marketplace at any time other than when the marketplace facilitator is filing tax returns with the local taxing jurisdiction. The act does not prohibit a local taxing jurisdiction from requesting information maintained by an accommodation's intermediary that is in connection with an audit related to a local lodging tax or from requesting and obtaining additional information or data from a marketplace facilitator or accommodation's intermediary to be provided on a voluntary basis or prohibit a home rule municipality, for purposes unrelated to the administration of local taxes, from passing an ordinance regulating a marketplace facilitator or an accommodation's intermediary, including an ordinance governing the issuance of information or data by a marketplace facilitator or accommodation's intermediary to the home rule city. APPROVED by Governor April 19, 2024 EFFECTIVE January 1, 2025(Note: This summary applies to this bill as enacted.)
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Under current law, an entity that owns, operates, or has oversight over a storm water detention and infiltration facility (facility) is not allowed to divert, store, or otherwise use water detained in the facility. For facilities that are also approved for use as a precipitation harvesting facility, the act authorizes the use of water detained in the facility pursuant to an approved precipitation harvesting pilot project if precipitation captured in the facility for beneficial use is replaced and any other water captured is managed and released back to the stream system. APPROVED by Governor April 11, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)
The executive director of the department of revenue (executive director) has been authorized to permit taxpayers that remit sales and use tax to the department of revenue and whose monthly tax collected is less than $300 to make returns and pay taxes at quarterly intervals. The act increases this threshold amount from $300 to $600 for returns that must be filed on or after January 1, 2025, and allows the executive director to further increase the threshold amount by rule for returns that must be filed on or after January 1, 2026. The act prohibits home rule cities, towns, and city and counties that collect their own sales and use taxes and do not use the electronic sales and use tax simplification system administered by the department of revenue from collecting sales and use tax from a retailer that does not have physical presence in the state unless the retailer elects to collect and remit sales and use tax or enters into a voluntary collection agreement with a home rule city, town, or city and county. For the 2024-25 state fiscal year, $17,200 is appropriated from the general fund to the department of revenue for the implementation of the act. APPROVED by Governor April 4, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)
The act defines "emergency communications specialist" as a first responder whose duties involve emergency and nonemergency dispatch services. The act also clarifies that the currently authorized use of the emergency telephone charge, the 911 surcharge, and the prepaid wireless 911 charge, for training for public safety answering point (PSAP) personnel includes training for emergency communications specialists, technical support PSAP personnel, and other personnel essential for the provision of emergency telephone services, emergency notification services, and emergency medical dispatch. APPROVED by Governor March 15, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)
House Bill 22-1034, concerning the administration of retirement plans administered by the fire and police pension association, merged the statewide defined benefit plan, the statewide hybrid plan, and the social security supplemental plan into a single statewide retirement plan. Certain statutory cross references in House Bill 22-1034 were not properly updated to reflect the repeals and relocations of statutory provisions that were necessary to accomplish the merger. The act updates the obsolete statutory cross references. The act also updates the definition of "member" in the new hire pension plan statute to clarify that a portion of the definition applies only for purposes of the statewide money purchase plan and repeals an inapplicable portion of the definition of "member" in the statewide retirement plan statute. APPROVED by Governor March 6, 2024 EFFECTIVE March 6, 2024(Note: This summary applies to this bill as enacted.)
The bill defines what a fenced perimeter security alarm system is and limits the extent to which a local government is authorized to impose requirements related to the use of a fenced perimeter security alarm system. (Note: This summary applies to this bill as introduced.)
The bill ensures that the calculation of the actual value of certain real property used for the purpose of establishing a base valuation for valuation for assessment for the 2025 property reassessment cycle but not for the purpose of determining property tax liability for the 2021 and 2023 property tax reassessment cycles does not increase by more than 6% from 2020 levels in the 2021 reassessment cycle and more than 6% from 2021 levels in the 2023 reassessment cycle. The actual value for the 2025 reassessment cycle may not increase by more than 6% over the 2023 levels. After the 2025 reassessment cycle, property values may increase no more than 6% from the preceding assessment cycle during every reassessment cycle thereafter, for certain real property that does not have an unusual condition that results in an increase in actual value.(Note: This summary applies to this bill as introduced.)
The federal government created a list of telecommunications equipment and service that pose a risk to national security and that should be removed, discontinued, or replaced (covered list). The bill specifies that a person who removes, discontinues, or replaces telecommunications equipment or service on the covered list in compliance with federal law is not required to obtain additional permits from a local government to remove, discontinue, or replace the telecommunications equipment or service if the local government receives notice and any replacement equipment is functionally similar to the removed equipment.(Note: This summary applies to this bill as introduced.)
Under current law, various crimes related to child prostitution are class 3 felonies. These crimes include soliciting for child prostitution, one type of pandering of a child, procurement of a child, keeping a place of child prostitution, pimping of a child, inducement of child prostitution, and patronizing a prostituted child. The bill requires a court to sentence a person convicted of one of these crimes to the department of corrections for a term of at least the minimum of the presumptive range for a class 3 felony, which is 4 years. Under current law, the crime of pandering of a child is either a class 2 or a class 3 felony, depending on the conduct involved. Pandering that uses menacing or criminal intimidation to induce a child to commit prostitution is a class 2 felony. The bill requires a court to sentence a person convicted of this type of pandering to the department of corrections for a term of at least the minimum of the presumptive range for a class 2 felony, which is 8 years. (Note: This summary applies to this bill as introduced.)
The bill ensures that the actual value of property used for purposes of valuation for assessment does not increase by more than 6% between 2022 and 2023 for property that does not have an unusual condition that results in an increase in actual value.(Note: This summary applies to this bill as introduced.)