Revise definition of infrastructure for resort tax

Added a new provision allowing a 1% additional resort tax levy, with revenue restricted to infrastructure funding.

Established a new eligibility rule requiring resort communities to be established before January 1, 2025, to qualify for the additional 1% tax levy.

Changed the effective date clause to state the act is effective immediately upon passage and approval.

Added coordination instructions stating that if Senate Bill 172 is passed, certain sections in this bill regarding tax amendments become void.

Clarified that the resort tax applies to the retail value of goods and services sold at specific establishments, including a new requirement for establishments selling luxuries to collect tax on those items.

Deleted coordination clauses that instructed courts or officials to void specific sections of Senate Bill No. 172 if both bills were passed.

Removed the specific instruction regarding the voiding of Section 7-6-1503 amendments found in Senate Bill No. 172.

Updated the bill number from HB0162.2 to HB 162.1 and adjusted internal page numbering.

Added coordination instructions stating that if Senate Bill No. 172 is passed, the resort tax amendments in this bill override conflicting sections in that bill.

Changed the effective date section to include a specific date threshold: resort communities established on or after January 1, 2025, are prohibited from levying an additional 1% resort tax.

Added a new subsection allowing an additional 1% resort tax levy specifically for funding infrastructure, subject to population limits and the new 2025 establishment date restriction.

Expanded the list of taxable establishments to explicitly include 'establishments that sell luxuries' under the resort tax.

The bill number was updated from LC 0936.1 to HB 162.1, reflecting its status as an official House Bill rather than a committee draft.

Minor formatting corrections were made to the definitions section, including fixing a stray semicolon and adjusting indentation for consistency.