Official Text and Analysis.

Authorizes lodging businesses to collect parking and business improvement area (PBIA) special assessments as an agent for the PBIA from guests as a separately stated per night charge.

Provides that the act applies retroactively for any taxpayer who has been assessed taxes by the Department of Revenue prior to the effective date of the act, on any special assessment amounts collected by a lodging business. Provides that no refund may be made on taxes lawfully paid.