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g Prernises of the Study Funding This study was funded by the American Hotel & Lodgmg Educationai Foundatioii. Purpose of the Study The purpose of this study is to provide current information by state on how iodging tax is structured, the total lodging tax collecti0ns for each state, and the lodging tax tri the Iargest ctties in each state. This report was prepared for the American Hotel & Lodgirig Association. Recent lodging tax data coilectioris have focused sorely on the lar@est cities tri the country, which does not eover informatiori in all states. The information included in this study will be helpful to tourism agencies and lodging properties as they undergo cbrnparative analysis. As concerns grow over expandin3 lodging tax rates, the lodging industry and other tourism businesses can rise this data to determine the resulting impact. The eftect'ive datt of this study is December 2015. It is important to note that some of the municipalIties herein have changed their !odging taxes since that time. Methodology Data were collected from AH&lA Partrier State Associati0ns (PSAS) at the request of the American Hcitel & lodging Association (A!4&LA}. In an online survey questionnaire, each state was asked to provide tax data for up to seven of their Iargest cities, based on hotel room supply. FOIIOW-up was completed with the PSAS that did not respond. Data were venfied b7 the PSAS and sp0t checked for accuracy. Not all states have a PSA or may riot have been able to provide the requested data. In these instances, we used altei'nate approaches for data collection, inciuding contactin@ respective locai government jurIsdictions, local CVBs, etc. Uriderstand{ng that some lodging taxes might be collected at the special district Ievel (e.g. for a local development area), the assumption was made that lodging taxes levied by such iocaiized iurisdictions viere included where appiicable. Information Collpctpd The followinginformation was collected from each PSA or other reliable source:

* Terminology utilized by each state for their respective lodging taxes (i.e. room tax, bed tax, Iodg- inH tax, transleiit occupancy tax, etc.).

* Method of imposin@ !odgiiig taxes ii'i each state (i.e. state, county, Iocal, or a combination).

* Current Iodzing tax rates for an average of five major cities per state. This included the tax breakdowns b7 state, multi-courity, county, city, sub-city, and sales tax. Data 'Atas also COileCted if there were other applicable taxes on a Iodging stay, scich as an additional percentaBe or flat per room charge. Lodging Tax Defined As defiried by AH&LA, a "Lodging Tax" is a tax on paid overnight stays at a )odging property. !t is usuaily collected by the Iodging operator from the overnight guest, and then passed on to the appropriate level of government. Lodging taxes were created to offset the burden on the local arid state governments for paying the rull cost of marketing to attract travelers to their area and to provide tourist services. !n areaS with a lodging tax, the traveler now pays a part of the cost of attracting them to the area and funding services specifically for travelers.

STR - Lodging Tax Study r l- g Lodging Tax Data Tables State Lodging Tax A state iodging tax is a tax Ievied at the state level on lodging only, not general sales tax. For the purposes of this study, a lodging tax is considered to be any tax or assessment which is charged exclusiveiy on room rentals. The state iodging tax for all fifty states Is listed In the table below. Only twenty-thi-ee of the fifty states coIled a sta?e lodging tax. Of those twent%r-three states which collecf a stafe lodgirig tax, t}ie average tax is 5%. Georgia is the oni'l s't:a?e that charges a fla? dollar basc'd tax. Connecrfcui has [he highest s(ate lodging tax perceritage. However, this is their comprehensive fodging tax statewide.

Staie State lodging Tax

e c=t@3a !Th5 } a 1 m. l!l@ * Connecticut 15% .* ::?5u?:'?,'-' ;?':'-ge* . -'+( New Hampshire 9% l%f.rh'6n3.; '. ', ? " :' ."?' :? ?' ?.'... . ? ? 9% .- .."y. t.: " ,'? ' Delaware 8% ?? IM?? I? I?Th ? } ? P? l ?? k? :*42'A-%u4u:14 la a-" '-- d : :?.?I') Ii4]J ? '? ..'C&:X!: I+ ? & *=r- ? I?-- :%:4 . .:-b.ij= .! -r.: M4r6eMellnpi 8% k i?€@'?? . . ??? Montana 7% ??? @Iel?] r-'? ?? F-1% ? Illiriol4 ., , .?. .? 6% a ;M M-4 lowa 6% ?P$oyylvania ? . 6% Rhodelsland 6% %4s ,. - ,69G, Massachusetts 6% L%.'?;S E?7 '. 'a" a; .5 .'i"[' k=': T.( " 4? - ; a??'.'v'* .'? ' ::l '2 .??'! a:' :-'f%waje('sey-:i.i?'-? ?' :, 'i a ?? !;%- '. ?4 !ljl?? il Alabama 4% stub ny* ). *I%I?' ='bikVlY

Ar!e':dn:Sas- a-?.}.'.% 2% S Wl e '?fiw?r..a;a ldaho 2% >*4s"! . -S'o$ha.eqrqlttia l? *. ;?%: '.a ?,: % 9118 South Dakota 2% ws??z I:?4 }'-'j?y ge:ritucky .1%.' ! 11 m Nebraska 1% (iein , - 19& 1 A)aska O% WalW.aa ffl Arizona al? gq - '.o., ? wt*? ? Californta 0% Cblorado' = 7 o.? i ao 'tsot s ' - a-" a? * y Sw "--'-'a situi -t ?J District of Columbia O% !'J;'a-.?1%;??;?j',;.'.'.; ,,3')lSQta%? .lH ':D- 1-:-.' :','. o - - qt ':,,i?,'.!'1(?,??u.(Q.fJ3,Ii lndiana O% 'M:a&,:' ??*i='= ,-a b< - = Louisiana 0% o'hM'>? ?? ..a"T':?" ??af?-' ??' ?f!QZ?"?-: ..???-:?' -%,ryiana:' I' .?-',':.','. . t,-. ,,,' " 'Q')A ?.'-'-L.'f??'l4 . . . WaA'J' &aflsrs:?:.h +.l.:'...::.'? ':'4' Michigan O% Minnesota , 0% -

STR - l.odgirig Tax Study r u Q u State State Lodging Tax Mississippi O%0% {l A ,b ? - a,

Nevada 0% s R??@RZ';'Ji '!%% p0=iqi :1:.: ?:i'.;4'i;'a;)>g-j%?ihl..- New York 0% JMpr?'[edaliqa-?. ) ? - 09t ? NorthDakota O% ':,B@,4:§',:=,-,.,,': ;,' 09!, ; > Oklahoma O% @nesyse: ' , 9%- , .' Utah O% !? '.%lnt,a .'. ' :?,'i'.'. " Ia-.?'?.? €$ . " ;= .i m l? Washington O%' aa'.-.'Wa9e!-!31:?:? o.:'*L*L'.'Th 1'?!jffi l'!I - wAfst 'uffigiriia? .' - tl!W?0% l .?ve?w Wisconsin O% ? 7 m !'a 11 '1. s 0%. if WyornrnB 'i ' This is the total statewide Iodging tax. Cities do riot have the option for Iocal or special district Iodging taxes.

STR - Lodging Tax Study l l- NCSL Task Force on State and Local Taxation l Principles for the Taxation of Online Travel Companies and Short-Terin Rental Marketplaces

With the emergence of the digital economy, state and local tax codes ' a a rnustkeepupwith a a newformsofcormncrce, h?? rt*tesr aiiqA Irir"ilitior frire ;r including ?*'-'K1'?'?'KKXTX?Knt'ie rh"i . ithe taxation of online travel companies (OTCs?) and short-ten'n rental ( STR) marketplaces.v OTCs and STRs w?act as intermediaries between costumers and operators of short-term lodging, such as hotels, motels, innss eed-bed and breakfasts, and private residences (sucli as apartments, condomiiii?ims, and I ho?ises, or individual rooms within such rcsidcnccs available for short-tcrm rental). l Online Travel Companies NCSL recognizes that the OTC business model is to contract with the businesses in the lodging industry to market rooms, allowing those businesses to fill rooms they otherwise might not. The OTCs sell the rooms to consumers/customers at a retail price that is equal to or higher than what the customer would pay if they purchased the same room directly from that business. The OTCs then remit to the business a pre-negotiated contracted wholesale rate for the room and taxes 4w l collected on the wholesale rate, retaining the difference as profit (the compensation for marketing the room). The OTCs have complete control over the transaction, including the I collection and remittance of taxes.

States and localities contend that this business model of only remitting taxes on the wholesale price OTCs pay the lodging business, rather than on the retail room rate the customer is paying l (as is the norm for traditional lodging), results in a shortage of revenue remitted firom the sales/occupancy taxes charged. In addition, a higher effective tax rate is imposed on hotels that remit taxes based on the retail rate customers are paying. The OTC business model also raises concerns about transparency and clarity of charges to the customer. As courts continue to hear lawsuits regarding OTC tax remittance practices, states continue to examine possible legislative l statutory solutions to ensure codes are clear and factor the relatively new ro}e OTC2s play in the marketplace.

Short-Term Rental Marketplaces

NCSL recognizes that the STR marketplace business model is to act as an intermediary between c?istomers and property owners, and that STR marketplaces do not own the properties that are listed on their websites. For the property owner who occasionally rents out a room on a marketplace, registering, collecting, and remitting tax can be a burdensome process that discourages voluntary compliaxice. Ensuring full compliance on the part of property owners aiso imposes significant adn'ffnistrative costs on state and local governments. Tlie expansion of STR marketplaces tl'iat act as financial intermediaries provides the opportunity for a solution that eases burdens on property owners and supports compliance with tax laws in a simple and efficient way. The best option to create a system of tax parity is to ensure that all types of short-term lodging entities and providers are required to collect and remit applicable taxes-in this case, hotel, lodging, bed, and other related taxes (and in some states and localities, sales tax).

State and Iocal governments can solve cliallei'iges with taxes 011 these short-term rentals for both owners and taxpayers by clarifying that STR marketplaces are responsible for collecting and remitting applicable taxes on shott-term rentais facilitated through those marketplaces when tl?iey act as a financial intermediary. Clarifying that lodging marketplaces are responsible for collecting and remittiiig applicable taxes is a simple and efficient solution which ensures that legally-owed taxes are collected and remitted in the least burdensome manner.

Principles of Taxatton

The National Conference of State Legislatures' Executive Committee Task Force on State I and Local Taxation has studied online travel companies and short-term rental marketplaces and has developed the following principles that states should consider when addressing taxation of lodging accommodations: 1. To promote tax parity, states should consider legislation that requires short-term rental marketplaces that act as a fiiiancial intermediary to collect and remit applicable taxes on short-term rentals facilitated through those marketplaces, similar to the way applicable taxes are collected on accommodations booked from air OTC.

-k2.To promote transparency for taxpayers, states should consider legislation that requires online travel companies, a?hotel websites, and short-tenn rental l marketplaces to:

A) Publicly and explicitly display the charges, and resort fees, ultimately leading to the final price to the user.

B) Require that taxes, fees, and service charges be separately stated mstead of bundling them together.

Q? If a business does not comply with 24-. (A) or (B) then impose tax on the entire bill.

G-)-Req?iire OTCs arid STR marketplaces to provide sufficient inforn'iation to the tax a?ithorities to ensure that taxes due have been appropriately collected arid remitted. Tax a?itliorities shorild also be able to audit pertinent records held by OTCs and STR marketplaces as is the case for all other state and local taxes.

3 ....To ensure full collection of taxes that are due and to promote equity and fairness in the tax code, states should consider requiring OTCs to remit taxes based on the rerital price paid by the user.?Similarly, slates should consider legislation in which taxes are itnposed on tlic full amo?int the renter pays to rcnt a propcrty via air STR markctplacc, includiiig any service fccs or charges levied by tl'ic STR markctp?acc as part of thc cost of renting tl'ie propcrty. Thc proper tax base is tlic full amount the renter pays to rcnt thc property.

?.To ensure that taxation is efficient, states should consider:

A) Imposing any tax on online travel companies and si:iort-term rental marketplaces through statutory impositions and not through administrative regulation or confidentially-negotiated agreements between private companies and state or local govemments; and6

B) Carefully devising definitions so that there is clarity to buyers and sellers of hotel I rooms and other slioit-term lodgiiig.

Adopted by the NCSL Executive Committee Task Force on State and Local Taxation ? l ? [newdate7. Supreme Court to Hear Online Sales Tax Collection Case - Billings Gazette - January 13, 2018 JESSICA GRESKO Associated Press WASHINGTON

The Supreme Court agreed Friday to wade into the issue of sales tax collection on internet purchases in a case that could force consumers to pay more for certain purchases and allow states to recoup what they say is billions in Iost revenue annually.

Under previous Supreme Court rulings, when internet retailers don't have a physical presence in a state, they can't be forced to collect sales tax on sales into that state. Consumers who purchase from out-of-state retailers are generally supposed to pay the state taxes themselves, but few do.

A total of 36 states and the District of Columbia had asked the high court to revisit the issue, which doesn't affect internet giant Amazon.com because it collects state sales tax nationwide. But the case does affect other online retailers including Overstock.com, home goods company Wayfair and electronics retailer Newegg, who are part of the case the Supreme Court arcpptpd

Large brick-and-mortar retailers Iike Walmart and Target have long bemoaned the fact that they have to collect sales tax on online purchases because they have physical stores nationwide. Meanwhile, smaller online retailers, who don't have vast networks of stores, don't have to collect the tax where they don't have a physical presence.

States say the court's previous rulings have also hurt them. According to one estimate cited by the states in a brief they filed with the high court, they'll Iose out on nearly S34 billion in 2018 if the Supreme Court's previous rulings stand. The Government Accountability Office, which provides nonpartisan reports to Congress, wrote in a report Iast year that state and Iocal governments would have been able to gain between 58.5 billion and S13 billion in 2017 if they could require out-of-state sellers to collect tax on sales into the state.

The Supreme Court first adopted its physical presence rule on sales tax collection in a case dealing with catalog retailers in 1967, a year that states pointed out in their brief was "two years before the moon landing and decades before" the first online retail transaction. The high court Iast considered the issue in 1992.

The National Retail Federation, which represents both internet and brick and-mortar sellers, said Friday it welcomed the Supreme Court's decision to take the case. / l.Muu€ana

l A & TjLXPA'?RSy<,:('-,:?:4.i;'77{80 'S,-a ?

Bob Story, Executive D#ector 7506 North Lamborn Helena, MT 5960i (406) 442-2 130 - - - (406-6233) - cell [email protected]

PROPERTY TAXES

MILL LEVY INCREASES OVER TIME

The following charts show the increase in the number of mills levied by selected cities and counties from 2000-2016. The charts show the number of mills levied in total by each county, and a city located in that county. In Silver Bow County, the total is for the consolidated city- county government. The increase includes both increases from voted levies, iricreases from permissive levies, and increases from inflationary adjustments.

The average increase in mill levies for counties is 52%.

The average increase in mill levies for cities is 68%. There also charts that show mill levy increases in a few selected school districts over a shorter period of time. That increase was about l 0% compared to a 7% increase for counties and a 13% increase for cities.

The increase in Statewide taxable value from 2004 -2017 was about 53o/o.

The combination of mill levy iricreases and taxable value increases account for significant property tax increases in dollars to taxpayers. While owners of cyclically appraised property were somewhat protected from the increases in taxable value due to legislative action, that action also contributed, in part, to the need for mill levy increases by local taxing units. The point of this information is to create wareness of an impending property tax revolt by taxpayers who are reaching the breaking point due to ever increasing property tax burdens. lJtnuaua

'I G;NSiKll MONTANA TAXPAYERS , -'-."-7='i-' %,i5

Bob Story, Executive Director i 506 North Lam-born Helena, MT 59601 (406) 442-2130 - - - (406-6233) - cell rstory@montax o?

Property Tax Property Tax Revenue Projection Property Taxes $350

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$0 2004 2005 2006 2007 2008 2009 2010 2011 2012 2C)13 2014 2015 2016 2017 2018 2019

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This chart shows the dollars collected by the State from the 95 school mills and the 6 university mills. Increases were 53% from 2004-17.

The increase in dollar collections is solely due to increases in taxable value of the total property in Montana.

Taxable value increases are due to new property coming onto the roles, and increases in appraised value of existing property.

Tax rate adjustments were made to certain classes of property during this time. Residential, commercial, ag Iand, and timberland tax rates were rpdurpd through 2015 to mitigate reappraisal and class 8 businpss equipment rates were adjusted in 2011 and 2013. Mills

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W t!) W %I A Ui'Lu Lllrtlla MONTANA TAXPAYERS, -'-':='=

Bob Story, Executive Director QLainborn Helena, MT 59601 (406) 442-2130 - - - (406-6233) - cell [email protected] i

MONTANA SELECTIVE SALES TAX PLAN 2003

During the interim between the 2001 Session and the 2003 Session, the Governor established two working groups to look at the competitiveness of Montana's income tax system with those of surrounding states. At that time the top tax rate in Montana was 11 %. The goal of the one working group was to reform the income tax system and lower the effective tax rates to a more competitive level. A second working group was formed to look at a method of generating replacement revenue to offset the diminished revenue result from reforming the income tax system and providing an income tax cut.

The revenue source that was developed by the second working group was a limited sales tax. That tax consisted of a 4% sales tax on prepared meals, alcohol by the drink, rental cars, recreation, entertainment, and souvenirs. It also proposed a 3% sales tax on accommodations. There was also a provision for a local option sales tax of up to 3% on the same taxable items.

The following pages show some of the analysis done in 2002 relating to anticipated revenue, the portion of the tax paid by Montanan' s, and the effects of a consumption tax on federal tax obligations of Montana taxpayers. Federal tax impacts may be different now with the new Federal Income Tax law that limits State and Local tax deductions.

The proposal was contained as part of SB 409 in the 2003 session. That bill passed with most of the income tax reform surviving, and most of the replacement revenue failing. The only portion of the replacement revenue that became law was the 4% rental car tax and a 3% sales tax on accommodations. The rental car tax now generates about $3.5 million per year and the accommodations tax generates between $22-23 million per year. H

d

r

e Potential Replacement Revenue Net Revenue 2005

Taxed Sales $ Million

Prepared Food $1,061.679

Drinks $224.291

Q(commodations $367.660

Rental Cars $7.3.053

Rental of Recreational Equipment $6.373 Guided Recreation and Sightseeing $76.557 Admissions (Except for movies and amgieur athletics) $22.317 Recreation Fees ' $67.243

Total Taxable Sales $1,889.174 Tai at 4% (95% Compliance) $72.169 - Vendor Allowance (sa.igs)

- Administration Cost ($1.546)

Net Revenue Available for Tax Shift $67.427

Montana D@partment of Revenue Revised 12/09/02

@ ltems Taxed in a One Week Vacation

' Car rented in Iargest city in state and driven 1 ,000 miles ' $80 per night on lodging ' $100 per day on meals N $100 per day on other taxable purchases

Montana Department af Revenue Revised 12/09/02

11 J

l@ Current Tax Law - Tax Revenue Coliected from Tourists on a Vacation

$250 g 14,

q 'a $200 $181 $tat @t@tj V.ll

AJ s F.,.a h<,3 l'! a-i it $150 V? e $,: 4 tl IF-J-i +ll:l

@! 'N ! X '4) $100 ijlF- W ?* p. .! m %rlFIQ%'H ??TRtq ? M t, :9i 'kA F*::m:?'::F' & $34 '?X'4 441!"! :'9Q 1flA!4'm {l#j 'a'l sso r"'a'e':a 34 :il H'<]

{$, qi R i f &a- J g'7 %4 r ? 'p§Q ] $0 qm?ffll, d i Comparison States Montana Depanment of Revenue Revised L!/09/02

e Proposed Tax Law - Tax Revenue Collected on a Vacation

$250 39 $214

l-? $200 .:?1 $181 $181$1@1 ?? Tl iX ?a2 111

siso {kl

$122 l?a /

rIi'!' II i'!'ii Wi $100 II il 11 :-4 ')? iq=a:l:g,'-l l.il :7a?I {:4;, 'a-'l $50 il ";l :.% i : i".: .i.;, l'd'E '-..li :# }11 K! =!%: $0 l Comparison States Montana Department of Revenue Revised 12/09/02

12 %g--a'- }:

y V l @ Calculations of Quarterly Replacement Revenue Vendor Allowance

Examples? A B c

Sales $t,ooo,ooo $200,000 $250

Multiplied by Tax Rate 4% ?4o/o 4%

Tax Collected $40,000 $8,000 $8

Multiplied by Vendor Allowanpe Rate '5% 5%, 5% Calculated Vendor Allowance Beforei $2,000 $400 $0.40 Max./Min. Adjustment Maximum Allowance $1 ,000 $1 ,000 $1,000

Actual Vendor Allowance" $1,000 $400 $8

'Vendor keeps all replacement revenue collected until the total collections exceed $10.

i Montana Department of Revenue Revised 12/09/02

e Shift of Tax Burden to Nonrpsidents Calendar Year 2005

Component Montana Nonresidents Total Residents

State Income Tax Cut ($62 million) ($5 mil!ion) ($67 million) Limited Sales Tax , $38milliori $29million $67million

State Tax Change . ($24million) $24million -0-

Fed. Income Tax Increase - $11 million -0- $11 million

CombinedStateand - ($l3million) $24million ' $l1million Federal Tax Change l?

Nonresidents pa7 7% of the income lax, but will pa)/ approximately 44% of replacemen( revenue. Does not include any reductions in federal tax that may arise due to deductibility of sales taxes paid by businesses.

Montana Depanment of Revenue Revised 12/09/02

13 l *4'b '4 Local Option Tourist Tax

l

' Local voters could adopt up to a 3% local option tax ' Same taxable items as limited sales tax ' Voter approved i ' Counties and cities/towns in the economic region where a local option tax has been enacted would share 30% of the tax proceeds ' Would assist communities in economic development and in property tax relief o At Ieast 1 0o/o must go to property tax relief

' Montana Department of Revenue Revised 12/09/02

i -' '- -'- - '- - - '-'- ' - '- ' '€h FeedbackE-mail: [email protected] IM

: Mail: MontanaDepartmentofRevenue Director's Office Tax Reform Feedback p.o. Box 5805 i For more information' Helena, on taxMT reform, 59604-5805 visit the state's website at www.discoveringmontana.com Click on the icon that says Official website -

Governor's Tax Plan Montana Department of Revenue Revised l 2/09/02

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