Relating to hotel occupancy tax.

Removed the requirement for marketplace facilitators to record whether the tax was a municipal or county tax, as this information is now implied by the remittance destination.

Simplified the remittance instructions to clearly separate payments for county convention and visitors bureaus from those for municipal convention and visitors bureaus.

Reorganized subsection (c) to explicitly list the specific treasurers (county and municipal) to whom taxes must be remitted, replacing the previous paragraph-style description.

Corrected grammatical errors and awkward phrasing in the original text, such as changing 'require requires' to 'require' and fixing sentence fragments.

Removed official certification signatures, page numbers, and navigation links that were present in the enrolled version but are not part of the actual law text.

Reorganized the effective date provision to explicitly state that the 2021 amendments apply to sales made on or after January 1, 2022, improving clarity.

Cleaned up the text by removing non-substantive artifacts such as 'skip navigation' and redundant headers.

Simplified the list of required records by removing the specific distinction between municipal and county tax types in the record-keeping requirement, though the underlying obligation to track these details remains.

Added standard legislative certification language, including signatures from the Clerks of the House and Senate, and the Governor's signature line, which are necessary to enact the bill.

Adjusted the formatting of the list of required records in subsection (c)(2) and the description of tax remittance in subsection (c)(5) to align with the enrolled version's style.

Removed the original committee substitute header and introductory text, replacing them with the final enrolled act title and effective date information.

Added a mandate for marketplace facilitators to remit lodging taxes specifically to the county treasurer for county convention and visitors bureaus, ensuring funds go to the correct political subdivision.

Included extensive website navigation links, contact information, and footer text typical of the final published version of the bill.

Changed the document header from 'Introduced' to 'Engrossed Committee Substitute' and updated the report date to February 24, 2026.