Second Regular Session S.B. 1382
PROPOSED AMENDMENT
SENATE AMENDMENTS TO S.B. 1382
(Reference to printed bill)
Page 2, line 44, strike the comma insert ":
1. through december 31, 2018,"
Line 45, strike "may shall" insert "may"
Renumber to conform
Page 3, line 3, strike ", at the election of the online lodging marketplace," insert ", at the election of the online lodging marketplace,"
Between lines 6 and 7, insert:
"2. BEGINNING FROM AND AFTER DECEMBER 31, 2018, AN ONLINE LODGING MARKETPLACE, AS DEFINED IN SECTION 42-5076, SHALL REGISTER WITH THE DEPARTMENT FOR A LICENSE FOR THE PAYMENT OF TAXES LEVIED BY THIS STATE AND ONE OR MORE COUNTIES, CITIES, TOWNS OR SPECIAL TAXING DISTRICTS FOR TAXES DUE FROM AN ONLINE LODGING OPERATOR ON ANY ONLINE LODGING TRANSACTION FACILITATED BY THE ONLINE LODGING MARKETPLACE, SUBJECT TO SECTIONS 42-5076 AND 42-6009."
Renumber to conform
After line 33, insert:
"Sec. 2. Section 42-5076, Arizona Revised Statutes, is amended to read:
42-5076. Online lodging marketplace classification; definitions
A. The online lodging marketplace classification is comprised of the business of operating an online lodging marketplace.
B. The tax base for the online lodging marketplace classification is the gross proceeds of sales or gross income derived from the business measured by the total amount charged for an online transient lodging transaction by the online lodging operator.
C. THROUGH DECEMBER 31, 2018, The online lodging marketplace classification does not include any online lodging marketplace that has not entered into an agreement with the department to register for, or has not otherwise obtained from the department, a license to collect tax pursuant to section 42‑5005, subsection L.
D. THE TAX BASE FOR THE ONLINE LODGING MARKETPLACE CLASSIFICATION DOES NOT INCLUDE THE GROSS PROCEEDS OF SALES OR GROSS INCOME DERIVED FROM CHARGES TO AN OCCUPANT WHO IS A TRANSIENT AS DEFINED IN SECTION 42-5070 FOR THE OCCUPANCY OF ANY LODGING ACCOMMODATION IN THIS STATE THAT IS CLASSIFIED FOR PROPERTY TAX PURPOSES UNDER SECTION 42-12001.
D. e. For the purposes of this section:
1. "Online lodging marketplace" means a person that provides a digital platform for compensation through which an unaffiliated third party offers to rent lodging accommodations in this state to an occupant, including a transient, as defined in section 42‑5070, and the accommodations are not classified for property tax purposes under section 42‑12001. For the purposes of this paragraph:
(a) "Lodging accommodations" means any space offered to the public for lodging, including any hotel, motel, inn, tourist home or house, dude ranch, resort, campground, studio or bachelor hotel, lodging house, rooming house, residential home, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location in this state or other similar structure or space.
(b) "Unaffiliated third party" means a person that is not owned or controlled, directly or indirectly, by the same interests.
2. "Online lodging operator" means a person that is engaged in the business of renting to an occupant, including a transient as defined in section 42‑5070, any lodging accommodation in this state offered through an online lodging marketplace.
3. "Online lodging transaction" means a charge to an occupant, including a transient as defined in section 42‑5070, by an online lodging operator for the occupancy of any lodging accommodation in this state and includes an online transient lodging transaction.
4. "Online transient lodging transaction" means a charge to an occupant who is a transient as defined in section 42‑5070 by an online lodging operator for the occupancy of any lodging accommodation in this state."
Amend title to conform