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LFA and auditor flag TRT reporting gaps; platform remittance and enforcement cited as challenges
Summary
An LFA report found roughly 83% on‑time TRT reporting statewide, three counties missing reports, and revenue discrepancies with tax commission disbursements; the auditor and county representatives highlighted enforcement, auditing and platform remittance (Airbnb) as ongoing challenges.
The committee received an LFA presentation on transient room tax (TRT) reporting that identified both improved reporting consistency and remaining gaps that could affect county compliance and enforcement.
Jared Gibbs, staff economist with the Legislative Fiscal Analyst’s (LFA) office, reviewed changes from 2025’s SB 261 that require LFA to evaluate county TRT reports for compliance and forward findings to the state auditor, who may withhold future TRT disbursements for noncompliance. Gibbs said counties must file annual TRT reports by Oct. 1 for the prior year; the statewide on‑time reporting rate was about 83% for the latest…
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