Transient occupancy taxes; changes to administration of tax.

Transient occupancy taxes; administration.Makes changes to the administration of transient occupancy taxesby requiring the Department of Taxation, instead of the locality,to collect such taxes. The bill directs accommodations intermediariesto file aggregated returns with the Department, which shall includethe gross receipts, applicable tax rates, amounts due to each locality,and other information. The bill provides that the Department shallthen distribute such tax revenues to the applicable locality. Thebill also directs the Department to contract with a third-party providerfor development of an electronic interface that enables accommodationsintermediaries, beginning on July 1, 2025, to provide a single filingand remittance system for transient occupancy taxes due for all localities.