---
type: "Bill"
title: "Local Lodging Tax Reporting on Sales Return"
description: "The act requires local taxing jurisdictions, which are limited to jurisdictions for which the department of revenue does not collect, administer, and enforce a local lodging tax, to apply the same reporting requirements or standards to an accommodation's intermediary as to a marketplace facilitator that is obligated to collect and remit a local lodging tax."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2024A"
identifier: "SB 24-024"
citation: "Colorado SB 24-024 (2024A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Cathy Kipp", "Jeff Bridges", "Kevin Van Winkle", "Rick Taggart"]
version_count: 10
action_count: 15
vote_count: 4
first_action: "2024-01-10T07:00:00+00:00"
last_action: "2024-04-19T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/9ed22827-d2a8-433c-a79f-e71145ee7d50"
source_url: "https://leg.colorado.gov/bills/sb24-024"
source_hash: "fc833ffb152a169b6cc8095f9f6953c7d1ccec0d6271fc9d537834d27066fc6a"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-co"]
---

# Colorado SB 24-024 (2024A) — Local Lodging Tax Reporting on Sales Return

The act requires local taxing jurisdictions, which are limited to jurisdictions for which the department of revenue does not collect, administer, and enforce a local lodging tax, to apply the same reporting requirements or standards to an accommodation's intermediary as to a marketplace facilitator that is obligated to collect and remit a local lodging tax.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Committee Amendment** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2024a_sb024_h_fin_001.pdf)
2. **Engrossed (02/21/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_024_eng.pdf)
3. **Final Act (04/12/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_024_enr.pdf)
4. **Introduced (01/10/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_024_01.pdf)
5. **PA1 (02/16/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_024_s_fin_01.pdf)
6. **PA2 (04/04/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_024_h_fin_01.pdf)
7. **Reengrossed (02/22/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_024_ren.pdf)
8. **Rerevised (04/08/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_024_rer.pdf)
9. **Revised (04/05/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_024_rev.pdf)
10. **Signed Act (04/19/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2024a_024_signed.pdf)

## Votes

- CONCUR — **34–0** (pass) · upper
- BILL — **34–1** (pass) · upper
- BILL — **60–0** (pass) · lower
- REPASS — **34–0** (pass) · upper

## Sponsors

- Cathy Kipp — primary (person)
- Jeff Bridges — primary (person)
- Kevin Van Winkle — primary (person)
- Rick Taggart — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-04-19T06:00:00+00:00** Governor Signed `executive-signature`
- **2024-04-12T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2024-04-12T06:00:00+00:00** Signed by the Speaker of the House
- **2024-04-12T06:00:00+00:00** Signed by the President of the Senate
- **2024-04-09T06:00:00+00:00** Senate Considered House Amendments - Result was to Concur - Repass
- **2024-04-08T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2024-04-05T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee
- **2024-04-04T06:00:00+00:00** House Committee on Finance Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2024-02-22T07:00:00+00:00** Introduced In House - Assigned to Finance `introduction`
- **2024-02-22T07:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2024-02-21T07:00:00+00:00** Senate Second Reading Passed with Amendments - Committee `reading-2`
- **2024-02-15T07:00:00+00:00** Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2024-02-08T07:00:00+00:00** Senate Committee on Finance Witness Testimony and/or Committee Discussion Only
- **2024-01-30T07:00:00+00:00** Senate Committee on Finance Witness Testimony and/or Committee Discussion Only
- **2024-01-10T07:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9ed22827-d2a8-433c-a79f-e71145ee7d50`. Confidence: reported (aggregated from official Colorado legislature records).