HCS/HB 2382 - This act modifies provisions relating to lodging establishments.
HOTEL UTILITIES SALES TAX
This act provides that, for the purposes of levying sales tax, the definition of "sale at retail" shall not include the purchase by persons operating hotels, motels, or other transient accommodation establishments of electricity, electrical current, water, and gas, whether natural or artificial, which are used to heat, cool, or provide water or power to the guests' accommodations of such establishments, including sleeping rooms, meeting and banquet rooms, and any other customer space rented by guests, and which are included in the charge made for such accommodations. Any person required to remit sales tax on such purchases prior to August 28, 2022, shall be entitled to a refund on such taxes remitted. (Sections 144.010 and 144.011)
This provision is identical to SB 945 (2022) and to a provision in SB 743 (2022), HCS/SS#2/SCS/SB 745 (2022), SS/SCS/SB 756 (2022), SCS/HCS/HB 1734 (2022), and SS/HB 2400 (2022).
This act applies current law relating to the liability of lodging establishments for the storage of certain items in a safe to safe deposit boxes located behind the guest registration desk. (Section 419.020)
This act also exempts lodging establishments from the requirement that a copy of guest room rates be posted in each guest room if such lodging establishment publishes current rates electronically on a public internet platform. (Section 419.040)
These provisions are identical to HB 1725 (2022).