I_TaxTask_2022A 09/27/2022 10:06:14 AM Committee Summary PUBLICSTAFF SUMMARY OF MEETINGINTERIM COMMITTEE SALES AND USE TAX SIMPLIFICATION TASK FORCE Date 09/27/2022 Attendance Bryan Archer X Paul Archer X Bockenfeld X Bridges X Michelle Bush X Meghan Dollar X Leslie Edwards X Kenneth Keeley X Don Korte X Tracy Kraft-Tharp E Josh Pens X Judith Vorndran E Ryan Woods X Van Winkle * Kipp X Time 10:06:14 AM to 11:51:20 AM Place Old State Library This Meeting was called to order by Kipp This Report was prepared by Luisa Altmann Hearing Items Action Taken hPresentation on Lodging Taxes Committee Discussion Only hPublic Comment Committee Discussion Only hBreak Break hBill Draft Approvals Approve Bill 1, as amended, and Bill 2, as amended hTask Force Review of Final Report Committee Discussion Only Presentation on Lodging Taxes - Committee Discussion Only 10:08:14 AM Ed DeCecco, Office of Legislative Legal Services, gave background information related to local lodging taxes. 10:14:57 AM Gini Pingenot, Colorado Counties, Inc., provided information about local lodging taxes from a county perspective. She provided a map to the task force, which can be found here: https://leg.colorado.gov/sites/default/files/images/lodging_excise_tax_2.... 10:21:04 AM Meghan Dollar, Colorado Municipal League (CML), and Leslie Edwards, Town of Frisco, provided information about local lodging taxes from a municipal perspective. According to CML surveys, approximately 41 municipalities have a local lodging tax. These tax rates range from 1 percent to 8 percent, with the average being 3 or 4 percent. 10:28:30 AM Ashley Hodgini, Expedia Group, provided information about local lodging taxes from Expedia's perspective. A letter submitted by Expedia to the task force on the issue in July can be found here: https://leg.colorado.gov/sites/default/files/images/eg_co_suts_task_forc.... 10:35:15 AM Erin Neer, GovOS, provided information about the technology platform developed by GovOS to facilitate the remittance of local lodging taxes and the technology parameters to consider in this discussion. 10:37:31 AM Members of the panel responded to questions from the task force. Discussion ensued with Josh Pens, Department of Revenue, regarding potentially having the department collect lodging taxes. 10:50:44 AM Stephanie Gilfeather, Expedia Group, responded to questions from the task force regarding Expedia's experience in Colorado as compared to other states. 10:55:32 AM Mr. Pens and the task force continued to discuss local lodging taxes at the county level. Public Comment - Committee Discussion Only 11:02:13 AM Kinna McDavid, representing herself, provided testimony to the task force. 11:10:58 AM Michael Gifford, representing Associated General Contractors of Colorado and the Coalition to Simplify Colorado Sales Tax, provided testimony to the task force. 11:13:41 AM Rachel Quintana, representing Ernst and Young, provided testimony to the task force. 11:18:00 AM Pam Feely, representing the Coalition to Simplify Colorado Sales Tax, provided testimony to the task force. 11:18:55 AM Gini Pingenot, representing Colorado Counties, Inc., provided testimony to the task force. Break - Break 11:23:13 AM The task force took a brief recess. 11:27:57 AM The task force reconvened. Bill Draft Approvals - Approve Bill 1, as amended, and Bill 2, as amended 11:29:51 AM Representative Kipp and other task force members provided introductory comments on the proposed bill drafts. 11:31:01 AM The task force discussed Bill 1, Resolution on Uniform Sales & Use Tax on Construction Materials. Senator Van Winkle introduced Amendment 1 to Bill 1: Page 2, line 23, after "municipalities" insert "and counties". 11:33:40 AM Motion Adopt Amendment 1 to Bill 1 Moved Van Winkle Seconded Bridges Bryan Archer Excused Paul Archer Excused Bockenfeld Bridges Michelle Bush Excused Meghan Dollar Excused Leslie Edwards Excused Kenneth Keeley Excused Don Korte Excused Tracy Kraft-Tharp Excused Josh Pens Excused Judith Vorndran Excused Ryan Woods Excused Van Winkle Kipp YES: 0 NO: 0 EXC: 11 ABS: 0 FINAL ACTION: Pass Without Objection 11:34:28 AM Motion Introduce Bill 1, as amended, as a task force bill Moved Van Winkle Seconded Bridges Bryan Archer Excused Paul Archer Excused Bockenfeld Yes Bridges Yes Michelle Bush Excused Meghan Dollar Excused Leslie Edwards Excused Kenneth Keeley Excused Don Korte Excused Tracy Kraft-Tharp Excused Josh Pens Excused Judith Vorndran Excused Ryan Woods Excused Van Winkle Yes Kipp Yes YES: 4 NO: 0 EXC: 11 ABS: 0 FINAL ACTION: PASS 11:34:29 AM All legislative members of the task force were designated as co-prime sponsors. The resolution will start in the Senate. 11:35:07 AM The task force discussed Bill 2, Improvements to the Electronic Sales & Use Tax Simplification System. Senator Bridges introduced a conceptual amendment to remove lines 24 through 26 on page 3. 11:37:14 AM Motion Amend Bill 2, remove page 3 lines 24 through 26. Moved Bridges Seconded Van Winkle Bryan Archer Excused Paul Archer Excused Bockenfeld Bridges Michelle Bush Excused Meghan Dollar Excused Leslie Edwards Excused Kenneth Keeley Excused Don Korte Excused Tracy Kraft-Tharp Excused Josh Pens Excused Judith Vorndran Excused Ryan Woods Excused Van Winkle Kipp YES: 0 NO: 0 EXC: 11 ABS: 0 FINAL ACTION: Pass Without Objection 11:41:03 AM Motion Introduce Bill 2, as amended, as a task force bill Moved Bridges Seconded Van Winkle Bryan Archer Excused Paul Archer Excused Bockenfeld Yes Bridges Yes Michelle Bush Excused Meghan Dollar Excused Leslie Edwards Excused Kenneth Keeley Excused Don Korte Excused Tracy Kraft-Tharp Excused Josh Pens Excused Judith Vorndran Excused Ryan Woods Excused Van Winkle Yes Kipp Yes YES: 4 NO: 0 EXC: 11 ABS: 0 FINAL ACTION: PASS 11:41:04 AM All legislative members of the task force were designated as co-prime sponsors. The bill will start in the House of Representatives. 11:41:47 AM The task force discussed Bill 3, Creation of an Electronic Local Lodging Tax System. The task force decided not to move forward with Bill 3 as a task force bill. Task Force Review of Final Report - Committee Discussion Only 11:46:35 AM Matt Bishop, Legislative Council Staff, described the draft of the task force's annual report. 11:51:20 AM The committee adjourned.