30th Legislature, 2019
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SB986       (?)

Report Title: Taxation; Transient Accommodations Tax; Amnesty; Vacation Rentals; Brokers; Tax Collection Agents; General Excise Tax; Hosting Platform; Booking Services
Description: Allows a transient accommodations broker to register as a tax collection agent for its operators and plan managers. Requires operators and plan managers to provide a statement to the transient accommodations broker confirming compliance with all applicable land use and tax laws. Requires the operator or plan manager to provide verification of compliance with state and county land use laws. Requires an operator or plan manager to remove a transient accommodation advertisement upon notice that the property is not in compliance with state law or county ordinance. Establishes a 1-time amnesty program for certain delinquent transient accommodations and general excise tax obligations. Authorizes counties to require the disgorgement of profits obtained through unlawful actions. Authorizes counties to adopt ordinances to amortize or phase out transient accommodations. Allocates up to $1,000,000 of TAT revenues to each county, contingent upon the county establishing a process to provide verification of compliance by an operator or plan manager with county land use laws. Makes it unlawful for transient accommodations brokers to engage in business with operators or plan managers or property managers or activity providers that are not in compliance with all state laws and county ordinances. Makes it unlawful for a hosting platform to provide, and collect a fee for, booking services regarding transient accommodations that are not lawfully certified, registered, or permitted under applicable county ordinance.
Companion:  HB1472
Package: None
Current Referral: EET/PSM/CPH, JDC/WAM
Introducer(s): WAKAI

Sort by Date Status Text
1/22/2019SPassed First Reading.
1/24/2019SReferred to EET/PSM/CPH, JDC/WAM.
2/7/2019SThe committee(s) on EET/PSM/CPH has scheduled a public hearing on 02-11-19 2:50PM in conference room 414.
2/8/2019SThe committee(s) on EET/PSM/CPH deleted the measure from the public hearing scheduled on 02-11-19 2:50PM in conference room 414.
12/1/2019DCarried over to 2020 Regular Session.

S = Senate | H = House | D = Data Systems | $ = Appropriation measure | ConAm = Constitutional Amendment

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