{"year":"2025","sessionID":"2025GS","sessionIndex":"1","billNumber":"HB0456","billNumberShort":"H.B. 456","billNumberLong":"HB0456S08","fileNumber":"2025FL0157","shortTitle":"Transient Room Tax Amendments","currentSubVersion":"8","currentMinVersion":"0","primeSponsor":"BOLINB","primeSponsorName":"Rep. Bolinder, Bridger","primeSponsorHouse":"H","floorSponsor":"VICKEEJ","floorSponsorName":"Sen. Vickers, Evan J.","floorSponsorHouse":"S","generalProvisions":"This bill modifies the transient room tax and creates the Outdoor Recreation Mitigation Grant Program.","highlightedProvisions":"This bill:
defines terms and modifies definitions;
modifies the acceptable uses of transient room tax revenue;
authorizes a county to enter into an interlocal agreement with a municipality within the county to share county transient room tax revenue;
modifies reporting requirements on counties that impose transient room tax;
provides that certain municipalities may appoint board members to a tourism tax advisory board;
requires the state auditor to review a county's report on transient room tax and determine if the report is sufficient and compliant;
modifies the maximum county tax rate on short-term rentals of tourist home, hotel, motel, or trailer court accommodations and services for counties of the second, third, fourth, fifth, and sixth class;
extends an earmark on certain transient room tax revenue for a county of the first class;
modifies the state tax rate on short-term rentals of tourist home, hotel, motel, or trailer court accommodations and services;
imposes an additional state tax on short-term rentals of tourist home, hotel, motel, or trailer court accommodations and services that take place within a county of the first class;
directs the State Tax Commission to distribute certain revenue the state collects on short-term rentals of tourist home, hotel, motel, or trailer court accommodations and services;
extends the sunset on the State Search and Rescue Advisory Board;
creates a sunset review;
modifies the uses of the Transient Room Tax Fund;
establishes an outdoor recreation mitigation grant program within the Division of Outdoor Recreation;
creates the Outdoor Recreation Mitigation Grant Fund;
describes the criteria to apply for and receive an outdoor recreation mitigation grant;
describes the acceptable uses of an outdoor recreation mitigation grant;
requires the Division of Outdoor Recreation to provide a written report annually to the Revenue and Taxation and Political Subdivisions Interim committees;
repeals the sunset date on the Volunteer Emergency Medical Service Personnel Health Insurance Program; and
makes technical and conforming changes.","moniesAppropriated":"None","draftingAttorney":"RuthAnne Oakey-Frost","fiscalAnalyst":"Jared Gibbs","lastAction":"Governor Signed","lastActionOwner":"Lieutenant Governor's office for filing","lastActionDate":"3/25/2025","trackingID":"GNABNQMHDE","actionHistoryList":[{"description":"Bill Numbered but not Distributed","owner":"Legislative Research and General Counsel","actionDate":"2/7/2025 4:54 PM","actionClass":"L","voteID":"","voiceVote":"","voteHouse":"","voteStr":"","actionCode":"LNUMBER","parm2":"","parm1":""},{"description":"Numbered Bill Publicly Distributed","owner":"Legislative Research and General Counsel","actionDate":"2/7/2025 4:54 PM","actionClass":"L","voteID":"","voiceVote":"","voteHouse":"","voteStr":"","actionCode":"LLFA","parm2":"","parm1":""},{"description":"House/ received bill from Legislative Research","owner":"Clerk of the House","actionDate":"2/10/2025 9:58 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