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Published on Friday, January 8, 2016

New guidance requires all cities with lodging tax expenditures to report by March 15

When legislation passed in 2013 that requires cities with lodging tax expenditures to make annual reports to the Joint Legislative Audit & Review Committee (JLARC), some cities received guidance that they were not required to complete the annual reporting because they did not have to use the application process specified in the bill. This would occur in a limited number of situations, such as when all of a city’s lodging tax revenue is dedicated to ongoing debt service of a facility.

This guidance that some cities do not have to report came under question after JLARC released its 2014 Lodging Tax Use Report to the Legislature. AWC has been involved in discussions with both JLARC and the State Auditor’s Office (SAO), and both agencies are advising that all cities with lodging tax expenditures must report annually to JLARC.

This year’s reporting must be completed by March 15. More information, including instructions on how to get access to JLARC’s reporting system, are available here.

Categories: Budget & finance