Bill Text: HI SB1292 | 2019 | Regular Session | Amended
Bill Title: Relating To Transient Accommodations.
Spectrum: Partisan Bill (Democrat 7-0)
Status: (Vetoed) 2019-07-09 - Vetoed on 07-09-19 - Returned from the Governor without approval (Gov. Msg. No. 1383). [SB1292 Detail]
Download: Hawaii-2019-SB1292-Amended.html
THE SENATE |
S.B. NO. |
1292 |
THIRTIETH LEGISLATURE, 2019 |
S.D. 2 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO TRANSIENT ACCOMMODATIONS.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
PART
I
SECTION 1. The legislature finds that, under certain circumstances, allowing a private person to act as a tax collection agent is likely to ease the burden of collecting taxes. Section 237-9(e), Hawaii Revised Statutes, allows a person engaged in network marketing, multi-level marketing, or other similar business to enter into an agreement with the department of taxation to act as a tax collection agent on behalf of its direct sellers. The legislature finds that similarly allowing a transient accommodations broker to act as a tax collection agent on behalf of providers of transient accommodations that utilize the services of the transient accommodations broker may facilitate the collection of transient accommodations taxes and general excise taxes.
The legislature also finds that hosting platforms, such as Airbnb, should be subject to fines if the hosting platform collects a booking service fee for posting online a transient accommodations unit rental that is not registered with its respective county in Hawaii.
The legislature additionally finds that transient accommodations transient accommodations brokers, platform hosts, and booking services should provide a monthly report of transient accommodations listings in Hawaii by zip code to the department of taxation, and maintain records that should be made available upon lawful request to enforcement authorities, for greater transparency and data sharing purposes.
The purpose of this Act is to:
(1) Amend the definition of "transient accommodations" to include other forms of transient accommodations and other terms that the counties may have defined;
(2) Make
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;
(3) Require anonymous, periodic reports by transient accommodations brokers, platform hosts, and booking services to the department of taxation of transient accommodations listings;
(4) Enable a transient accommodations broker to register as a tax collection agent with respect to transient accommodations taxes and general excise taxes for its operators and plan managers; and
(5) Require a transient accommodations broker, platform host, and booking service to remove a transient accommodation advertisement upon notice that the property is not in compliance with state law or county ordinance.
This Act is not intended to preempt or otherwise limit the authority of counties to adopt, monitor, and enforce local land use regulations, and this Act is not intended to transfer the authority to monitor and enforce such regulations away from the counties.
PART II
DEFINITIONS
SECTION 2. Section 237D-1, Hawaii Revised Statutes, is amended as follows:
1. By adding two new definitions to be appropriately inserted and to read:
""Booking service" means any advertising, reservation, or payment service provided by a person or entity that facilitates a transient accommodation transaction between an operator and a prospective transient or occupant, and for which the person or entity collects or receives, directly, or indirectly through an agent or intermediary, a fee in connection with the advertising, reservation, or payment services provided for the transient accommodation transaction.
"Hosting platform" means a person or entity that participates in the transient accommodations business by providing, and collecting or receiving a fee for, booking services through which an operator may offer a transient accommodation. Hosting platforms usually, though not necessarily, provide booking services through an online platform that allows an operator to advertise the transient accommodations through a website provided by the hosting platform and the hosting platform conducts a transaction by which potential renters arrange, use, pay, whether the renter pays rent directly to the operator or to the hosting platform."
2. By amending the definition of "transient accommodations" to read:
""Transient accommodations" means the furnishing of a room, apartment, suite, single family dwelling, or the like to a transient for less than one hundred eighty consecutive days for each letting in a hotel, apartment hotel, motel, condominium or unit as defined in chapter 514B, cooperative apartment, dwelling unit, or rooming house that provides living quarters, sleeping, or housekeeping accommodations, or other place in which lodgings are regularly furnished to transients. "Transient accommodations" includes "transient accommodations units", "transient vacation rentals", "transient vacation units", "transient vacation use", or any similar term that may be defined by county ordinance to mean a room, apartment, house, condominium, beach house, hotel room, suite, or similar living accommodation rented to a transient person for less than one hundred eighty consecutive days in exchange for payment in cash, goods, or services."
PART III
HOSTING Platform AND TRANSIENT ACCOMMODATIONS
BROKER Liability
SECTION 3. Chapter 237D, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§237D- Booking
services. (a) It shall be unlawful for a hosting platform
to provide booking services and collect a fee for such booking services
provided in connection with transient accommodations located in the State if
the operator of the transient accommodation is not registered with the
department as required under section 237D-4. This section shall not apply to booking
services provided in connection with a transient accommodation that is a hotel.
(b) A hosting platform or transient accommodation
broker that violates this section shall be subject to a penalty of $1,000 per
booking service transaction from which fees were collected in violation of
subsection (a). The following transactions
shall be deemed to be separate booking services transactions:
(1) Each reservation for the letting of a
transient accommodation;
(2) Each
pay-per-listing agreement between a hosting platform and an operator;
(3) A single
calendar month of a subscription-based listing agreement between a hosting
platform and an operator;
(4) Each instance
of an operator registering with a hosting platform; and
(5) Other
transactions set forth by administrative rule.
(c) As used in this
section:
"Booking service" shall
have the same meaning as in section 237D-1.
"Hotel" means an
establishment consisting of any building, structure, or portion thereof
containing more than nine rooming units that, as part of its routine
operations, furnishes transient accommodations and provides one or more
additional customary lodging services other than the living accommodations and
the use of furniture, fixtures, and appliances, such as room attendant, room
service, bell service laundering service, concierge service or daily housekeeping
services.
"Hosting platform"
shall have the same meaning as in 237D‑1.
"Service business"
shall have the same meaning as in section 237-7.
(d) The department may require a hosting platform
to provide the names and registration identification numbers for all operators
for whom the hosting platform provided booking services and for all operators
whose property or transient accommodations the hosting platform provided
booking services for.
The department shall not impose
penalties under this section if the hosting platform obtains the registration
identification number issued under section 237D-4 of the operators described in
this subsection, in the format in which such numbers are issued by the
department.
(e) Any monetary penalty assessed under this
section shall be due and payable thirty days after the hosting platform is
notified of the imposition of the penalty. Penalties assessed under this section may be
appealed to the director of taxation or the director's designee."
PART IV
Transparency
and Data Sharing
SECTION 4. Section 237D-4, Hawaii Revised Statutes, is amended to read as follows:
"§237D-4 Certificate of registration. (a) Each operator or plan manager as a condition precedent to engaging or continuing in the business of furnishing transient accommodations or in business as a resort time share vacation plan shall register with the director the name and address of each place of business within the State subject to this chapter. The operator or plan manager shall make a one-time payment as follows:
(1) $5 for each registration for transient accommodations consisting of one to five units;
(2) $15 for each registration for transient accommodations consisting of six or more units; and
(3) $15 for each resort time share vacation plan within the State;
upon receipt of which the director shall issue a certificate of registration in such form as the director determines, attesting that the registration has been made. The registration shall not be transferable and shall be valid only for the operator or plan manager in whose name it is issued and for the transaction of business at the place designated therein. Acquisition of additional transient accommodation units after payment of the one-time fee shall not result in additional fees.
(b) The registration, or in lieu thereof a notice stating where the registration may be inspected and examined, shall at all times be conspicuously displayed at the place for which it is issued. The name, phone number, and electronic mail address of the local contact shall at all times be conspicuously displayed in the same place as the registration or the same place as the notice stating where the registration may be inspected and examined. Failure to meet the requirements of this subsection shall be unlawful. The department may issue citations to any person who fails to conspicuously display the registration or notice, or the local contact's name, phone number, or electronic mail address as required by this subsection. A citation issued pursuant to this subsection for each transient accommodation or resort time share vacation interest, plan, or unit in violation of this subsection shall include a monetary fine of not less than:
(1) $500 per day, for a first violation for which a citation is issued;
(2) $1,000 per day, for a second violation for which a citation is issued; and
(3) $5,000 per day, for a third and any subsequent violation for which a citation is issued.
(c) Any advertisement,
including an online advertisement, for any transient accommodation or resort
time share vacation interest, plan, or unit shall conspicuously provide:
(1) [The
registration identification number or an electronic link to the registration
identification number of the] The operator or plan [manager
issued pursuant to this section; and] manager's transient accommodations
tax registration identification number;
(2) The local contact's
name, phone number, and electronic mail address, provided that this paragraph
shall be considered satisfied if this information is provided to the transient
or occupant prior to the furnishing of the transient accommodation or resort time share vacation unit[.];
and
(3) The
county-level transient accommodations tax registration identification number of
each advertised unit as provided by the county having jurisdiction.
Upon notice that the property is not in compliance with state law or county
ordinance, an operator or plan
manager shall remove the transient accommodations unit advertisement.
(d) Failure to meet
the requirements of subsection (c) shall be unlawful. The department may issue citations to any
person, including [operators, plan managers, and] transient
accommodations brokers, platform hosts, and booking services, who
violates subsection (c). A citation
issued pursuant to this subsection for each transient [accommodation] accommodations
or resort time share vacation interest, plan, or unit in violation of
subsection (c) shall include a monetary fine of not less than:
(1) $500 per day, for a first violation for which a citation is issued;
(2) $1,000 per day, for a second violation for which a citation is issued; and
(3) $5,000 per day, for a third and any subsequent violation for which a citation is issued.
(e) The registration provided for by this section shall be effective until canceled in writing. Any application for the reissuance of a previously canceled registration identification number shall be regarded as a new registration application and shall be subject to the payment of the one-time registration fee. The director may revoke or cancel any license issued under this chapter for cause as provided by rule under chapter 91.
(f) If the license fee is paid, the department shall not refuse to issue a registration or revoke or cancel a registration for the exercise of a privilege protected by the First Amendment of the Constitution of the United States, or for the carrying on of interstate or foreign commerce, or for any privilege the exercise of which, under the Constitution and laws of the United States, cannot be restrained on account of nonpayment of taxes, nor shall section 237D-14 be invoked to restrain the exercise of such a privilege, or the carrying on of such commerce.
[(g) Any person who may lawfully be required by the
State, and who is required by this chapter, to register as a condition
precedent to engaging or continuing in the business of furnishing transient
accommodations or as a plan manager subject to taxation under this chapter, who
engages or continues in the business without registering in conformity with
this chapter, shall be guilty of a misdemeanor.
Any director, president, secretary, or treasurer of a corporation who
permits, aids, or abets such corporation to engage or continue in business
without registering in conformity with this chapter, shall likewise be guilty
of a misdemeanor. The penalty for the
misdemeanors shall be the same as that prescribed by section 231-35 for
individuals, corporations, or officers of corporations, as the case may be, for
violation of that section.
(h)] (g) Any monetary
fine assessed under this section shall be due and payable thirty days after
issuance of the citation, subject to appeal rights provided under this
subsection. Citations may be appealed to
the director of taxation or the director's designee.
(h) Each transient
accommodations broker, platform host, and booking service shall provide a
monthly report of listings in Hawaii by the fifth day of each month with the
previous month's data. Listing data
shall be submitted through an online process with a reporting template and
appropriate calculation guidelines developed by, and made publically available
on the website of, the department of business, economic development, and
tourism. Reported data shall be anonymized
and aggregated by zip code and shall include all of the following fields:
(1) Total
number of available units;
(2) Total number of
available rooms;
(3) Total available
room nights;
(4) Total occupied
room nights;
(5) Average daily
rate; and
(6) Total revenue.
Any operator or plan manager who fails to provide
a monthly report to the department of taxation shall be subject to the citation
process and penalties of $100 per day for non-compliance."
PART V
TRANSIENT ACCOMMODATIONS BROKERS AS
TAX COLLECTION AGENTS
SECTION 5. Chapter 237, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§237- Transient accommodations broker as tax
collection agent; operator and plan manager. (a)
The director may permit a transient accommodations broker to register as
a tax collection agent on behalf of all of its operators and plan managers by
entering into a tax collection agreement with the director or by submitting a
tax collection agent registration statement to the director; provided that the
transient accommodations broker agrees in writing:
(1) To obtain written consent from all of its operators and plan managers for the disclosure of periodic returns and information required under subsection (g);
(2) To furnish information to the counties as required in subsection (g); and
(3) That continuing to collect fees for booking services in connection with a transient accommodation, seven days after receiving written notice from a state or county governmental authority that the subject property is not in compliance with state law or county ordinance, is a violation of the tax collection agreement.
Any tax collection agreement entered into pursuant to this section shall be subject to and in accordance with all applicable provisions of state law and county ordinances and shall not permit a tax collection agent, nor any operator or plan manager conducting business through the tax collection agent, to opt out of any requirements or obligations under state law or county ordinance.
The director shall deny an
application for registration as a tax collection agent under this section for
violations of this subsection and may deny an application for any other cause
authorized by law, including any violation of this chapter or rules adopted pursuant
thereto, violation of any prior tax collection agreement, or failure to meet
minimum criteria that may be set forth by the department in rules adopted
pursuant to chapter 91.
The director shall issue a
certificate of registration or letter of denial within thirty days after a
transient accommodations broker submits to the director a completed and signed
tax collection agent registration statement, in a form prescribed by the
department.
The registration shall be valid
only for the tax collection agent in whose name it is issued, and for the
website or hosting platform designated therein, and shall not be transferable.
(b) In addition to its own responsibilities under
this chapter, a registered tax collection agent shall report, collect, and pay
over the taxes due under this chapter on behalf of all of its operators and
plan managers from the date of registration until the registration is canceled
as provided in subsection (h); provided that the registered tax collection
agent's obligation to report, collect, and pay taxes on behalf of all of its
operators and plan managers shall apply solely to transient accommodations in
the State arranged or booked directly through the registered tax collection
agent.
(c) The registered tax collection agent's operators
and plan managers shall obtain licensure under this chapter and remain subject
to the requirements of title 14; provided that the registered tax collection
agent shall report, collect, and pay the taxes under this chapter on behalf of
the operators and plan managers for business activity conducted directly
through the agent, as set forth in this section, from the date of registration
until the registration is canceled as provided in subsection (h). For purposes of any other business activity,
the operators and plan managers shall be subject to all requirements of title
14 and all county ordinances and rules regulating transient accommodations,
regardless of the terms used by the county to refer to transient
accommodations, as if this section did not exist.
A registered tax collection agent
shall be issued separate certificates of registration under this chapter with
respect to taxes payable on behalf of its operators and plan managers in its
capacity as a registered tax collection agent and, if applicable, with respect
to any taxes payable under this chapter for its own business activities.
(d) If the registered tax collection agent fails
to report or pay the taxes under this chapter on behalf of the operators and
plan managers, as set forth in this section, the registered tax collection
agent and the operator or plan manager shall be jointly and severally liable
for the taxes due under this chapter, including penalties and interest as
provided by law, with respect to their business activities conducted directly
through the registered tax collection agent from the date of registration until
the registration is canceled as provided in subsection (h).
(e) A tax collection agent shall be personally
liable for the taxes imposed by this chapter that are due and collected on
behalf of operators and plan managers, if taxes are collected, but not reported
or paid, together with penalties and interest as provided by law. If the tax collection agent is an entity, the
personal liability under this subsection shall apply to any officer, member,
manager, or other person who has control or supervision over amounts collected
to pay the taxes or who is charged with the responsibility for the filing of
returns or the payment of taxes.
(f) Except as otherwise provided in this
subsection and subsection (g), all returns and other information provided by a
registered tax collection agent, including the application for registration as
a tax collection agent or any tax collection agreement, shall be confidential,
and disclosure thereof shall be prohibited as provided in section 237-34. Nothing in this subsection shall prevent
public disclosure of information about registered agents as provided in
subsection 92F-12(a)(13) or of aggregated information not identifiable to a
specific tax collection agent.
(g) A registered tax collection agent shall file
periodic returns in accordance with section 237-30 and annual returns in
accordance with section 237-33. Each
periodic return required under section 237-30 shall be accompanied by an
electronic cover sheet, in a form prescribed by the department that includes
the following information:
(1) For each operator and plan manager on whose behalf the tax collection agent is required to report, collect, and pay over taxes due under this chapter, the operator's or plan manager's name, address, and general excise tax license number; and
(2) For each transient accommodation rented through the registered tax collection agent or the website or hosting platform designated in the certificate of registration issued pursuant to chapter 237D, for which taxes are being remitted pursuant to this chapter:
(A) The address of the transient accommodation;
(B) The number of nights that each transient accommodation was rented and the rate or price at which each transient accommodation was rented; and
(C) The amount of tax being remitted pursuant to this chapter and the amount of any federal form 1099 income that was derived from each transient accommodation.
Upon request by the planning
director or mayor of the applicable county, a registered tax collection agent
shall disclose any of the information contained in the returns or cover sheets
required by this subsection to the planning director or any county official
designated by the mayor to receive the information. Notwithstanding any law to the contrary,
including section 237-34, the planning director and county official designated
to receive the information pursuant to this subsection may examine and copy the
returns and cover sheets to ensure compliance with this section, state tax laws
and county tax ordinances, and any applicable land use laws and ordinances.
(h) The registration provided for under this
section shall be effective until canceled in writing.
A registered tax collection agent
may cancel its registration under this section by delivering written notice of
cancellation to the director and each of the agent's operators and plan
managers furnishing transient accommodations in the State no later than ninety
days prior to the effective date of cancellation.
The director may cancel a tax
collection agent's registration under this section for any cause, including any
violation of this chapter or rules adopted pursuant thereto, or for violation
of any applicable tax collection agreement, by delivering written notice of
cancellation to the tax collection agent no later than ninety days prior to the
effective date of cancellation.
(i) When conducting business with an operator or
plan manager with respect to a property for lease or rent, transient
accommodations brokers, platform hosts, and booking services shall:
(1) Notify the operator or plan manager that the subject property is required to be in compliance with applicable state and county land use laws and ordinances prior to retaining the services of the transient accommodations broker;
(2) Require the operator or plan manager to provide the transient accommodations broker, platform host, or booking service with the operator's or plan manager's transient accommodations tax identification number and local contact information and shall notify the operator or plan manager that this information is required in advertisements for transient accommodations or resort time share vacation interests, plans, or units under section 237D-4;
(3) Require the operator or plan manager to provide the transient accommodation broker, platform host, and booking service with the county non-conforming use registration number, or other unit-specific transient accommodation registration number as issued by the appropriate county agency, and verification of compliance with state and county land use laws in the form of a written certification, verification, or permit, as applicable, issued by the appropriate county agency; and
(4) Require the operator or plan manager to provide any other information as may be required by rulemaking.
An operator or plan manager shall
remove any advertisement published through the transient accommodations broker,
including an online advertisement, for a transient accommodation located in the
State for which the operator or plan manager fails to comply with paragraph
(2), (3), or (4) or for which the operator or plan manager has received written
notice from a state or county governmental authority that the property is not
in compliance with state law or county ordinance, as applicable. The state or county governmental authority
shall provide a copy of the written notice to the transient accommodations
broker.
(j) Nothing in this section shall be construed to
preempt or prohibit the authority of a unit of local government in the State,
including counties and any other political subdivisions of the State, to adopt,
monitor, and enforce local land use ordinances, rules, or regulations, nor to
transfer the authority to monitor and enforce these ordinances, rules, or
regulations away from the counties.
(k) For the purposes of this section:
"Booking service" has
the same meaning as in section 237D‑1.
"Director" means the
director of taxation.
"Operator" has the same
meaning as in section 237D-1.
"Plan manager" has the
same meaning as in section 237D-1.
"Transient
accommodations" has the same meaning as in section 237D-1.
"Transient accommodations
broker" has the same meaning as in section 237D-1."
SECTION 6. Chapter 237D, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§237D- Transient accommodations broker as tax
collection agent; operator and plan manager. (a)
The director may permit a transient accommodations broker to register as
a tax collection agent on behalf of all of its operators and plan managers by
entering into a tax collection agreement with the director or by submitting a
tax collection agent registration statement to the director; provided that the
transient accommodations broker agrees in writing:
(1) To obtain written consent from all of its operators and plan managers for the disclosure of periodic returns and information required under subsection (g);
(2) To furnish information to the counties as required in subsection (g); and
(3) That continuing to collect fees for booking services in connection with a transient accommodation, seven days after receiving written notice from a state or county governmental authority that the subject property is not in compliance with state law or county ordinance, is a violation of the tax collection agreement.
Any tax collection agreement entered into pursuant to this section shall be subject to and in accordance with all applicable provisions of state law and county ordinances and shall not permit a tax collection agent, nor any operator or plan manager conducting business through the tax collection agent, to opt out of any requirements or obligations under state law or county ordinance.
The director shall deny an
application for registration as a tax collection agent under this section for
violations of this subsection and may deny an application for any other cause
authorized by law, including any violation of this chapter or rules adopted
pursuant thereto, violation of any prior tax collection agreement, or failure
to meet minimum criteria that may be set forth by the department in rules
adopted pursuant to chapter 91.
The director shall issue a
certificate of registration or letter of denial within thirty days after a
transient accommodations broker submits to the director a completed and signed
tax collection agent registration statement, in a form prescribed by the
department. The registration shall be
valid only for the tax collection agent in whose name it is issued, and for the
website or hosting platform designated therein, and shall not be transferable.
A registered tax collection agent
shall be issued separate certificates of registration under this chapter with
respect to taxes payable on behalf of its operators and plan managers in its
capacity as a registered tax collection agent and, if applicable, with respect
to any taxes payable under this chapter for its own business activities.
(b) In addition to its own responsibilities under
this chapter, a registered tax collection agent shall report, collect, and pay
over the taxes due under this chapter on behalf of all of its operators and
plan managers from the date of registration until the registration is canceled
as provided in subsection (h); provided that the registered tax collection
agent's obligation to report, collect, and pay taxes on behalf of all of its
operators and plan managers shall apply solely to transient accommodations in
the State arranged or booked directly through the registered tax collection
agent.
(c) The registered tax collection agent's
operators and plan managers shall obtain registration under this chapter and
remain subject to the requirements of title 14; provided that the registered
tax collection agent shall report, collect, and pay the taxes under this
chapter on behalf of the operators and plan managers for business activity
conducted directly through the registered tax collection agent, as set forth in
this section, from the date of registration until the registration is canceled
as provided in subsection (h). For
purposes of any other business activity, the operators and plan managers shall
be subject to all requirements of title 14 and all applicable ordinances and rules
regulating transient accommodations, regardless of the terms used by the county
to refer to transient accommodations, as if this section did not exist.
(d) If the registered tax collection agent fails
to report or pay the taxes under this chapter on behalf of the operators and
plan managers, as set forth in this section, the registered tax collection
agent and the operator or plan manager shall be jointly and severally liable
for the taxes due under this chapter, including penalties and interest as
provided by law, with respect to their business activities conducted directly
through the registered tax collection agent from the date of registration until
the registration is canceled as provided in subsection (h).
(e) A tax collection agent shall be personally
liable for the taxes imposed by this chapter that are due and collected on
behalf of operators and plan managers, if taxes are collected, but not reported
or paid, together with penalties and interest as provided by law. If the tax collection agent is an entity, the
personal liability under this subsection shall apply to any officer, member,
manager, or other person who has control or supervision over amounts collected
to pay the taxes or who is charged with the responsibility for the filing of
returns or the payment of taxes.
(f) Except as otherwise provided in this
subsection and subsection (g), all returns and other information provided by a
registered tax collection agent, including the application for registration as
a tax collection agent or any tax collection agreement, shall be confidential,
and disclosure thereof shall be prohibited as provided in section 237-34. Nothing in this subsection shall prevent
public disclosure of information about registered agents as provided in
subsection 92F-12(a)(13) or of aggregated information not identifiable to a
specific tax collection agent.
(g) A registered tax collection agent shall file
periodic returns in accordance with section 237D-6 and annual returns in
accordance with section 237D-7. Each
periodic return required under section 237D-6 shall be accompanied by an
electronic cover sheet, in a form prescribed by the department that includes
the following information:
(1) For each operator and plan manager on whose behalf the tax collection agent is required to report, collect, and pay over taxes due under this chapter, the operator's or plan manager's name, address, and transient accommodations registration identification number; and
(2) For each transient accommodation rented through the registered tax collection agent or the website or hosting platform designated in the certificate of registration issued pursuant to subsection (a), for which taxes are being remitted pursuant to this chapter:
(A) The address of the transient accommodation;
(B) The number of nights that each transient accommodation was rented and the rate or price at which each transient accommodation was rented; and
(C) The amount of tax being remitted pursuant to this chapter and the amount of any federal form 1099 income that was derived from each transient accommodation.
Upon request by the planning
director or mayor of the applicable county, a registered tax collection agent
shall disclose any of the information contained in the returns or cover sheets
required by this subsection to the planning director or any county official
designated by the mayor to receive the information. Notwithstanding any law to the contrary,
including section 237D-13, the planning director and county official designated
to receive the information pursuant to this subsection may examine and copy the
returns and cover sheets to ensure compliance with this section, state and
county tax laws and ordinances, and any applicable land use laws and
ordinances.
(h) The registration provided for under this
section shall be effective until canceled in writing.
A registered tax collection agent
may cancel its registration under this section by delivering written notice of
cancellation to the director and each of the agent's operators and plan
managers furnishing transient accommodations in the State no later than ninety
days prior to the effective date of cancellation.
The director may cancel a tax
collection agent's registration under this section for any cause, including any
violation of this chapter or rules adopted pursuant thereto, or for violation
of any applicable tax collection agreement, by delivering written notice of
cancellation to the tax collection agent no later than ninety days prior to the
effective date of cancellation.
(i) When conducting business with an operator or
plan manager with respect to a property for lease or rent, a transient
accommodations broker shall:
(1) Notify the operator or plan manager that the subject property is required to be in compliance with applicable state land use laws and county land use ordinances prior to retaining the services of the transient accommodations broker;
(2) Require the operator or plan manager to provide the transient accommodations broker with the operator or plan manager's transient accommodations registration identification number and local contact information and shall notify the operator or plan manager that this information is required in advertisements for transient accommodations or resort time share vacation interests, plans, or units under section 237D-4;
(3) Require the operator or plan manager to provide the transient accommodations broker with verification of compliance with state land use laws and county land use ordinances in the form of a written certification, verification, or permit, as applicable, issued by the appropriate county agency;
(4) Require the
operator or plan manager to provide a statement to the transient accommodations
broker confirming compliance with all land use laws and ordinances; and
(5) Require the operator or plan manager to provide any other information as may be required by rulemaking.
An operator or plan manager shall
remove any advertisement published through the transient accommodations broker,
including an online advertisement, for a transient accommodation located in the
State for which the operator or plan manager fails to comply with paragraph
(2), (3), (4), or (5) or for which the operator or plan manager has received
written notice from a state or local governmental authority that the property
is not in compliance with state law or county ordinance, as applicable. The state or county governmental authority
shall provide a copy of the written notice to the transient accommodations
broker.
(j) Nothing in this section shall be construed to
preempt or prohibit the authority of a unit of local government in the State,
including counties and any other political subdivisions of the State, to adopt,
monitor, and enforce local land use ordinances, rules, or regulations, nor to
transfer the authority to monitor and enforce these ordinances, rules, or
regulations away from the counties."
PART VI
SECTION 7. If any provision of this Act, or the application thereof to any person or circumstance, is held invalid, the invalidity does not affect other provisions or applications of the Act that can be given effect without the invalid provision or application, and to this end the provisions of this Act are severable.
SECTION 8. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 9. This Act shall take effect on March 15, 2094.
Report Title:
Transient Accommodations; Hosting Platform Liability;
Hosting Platform Transparency; Data Sharing; Transient Accommodations Brokers;
Tax Collection Agents
Description:
Part I: Describes
the purpose of this Act. Part II: Adds definitions to the TAT law. Amends the definition of "transient accommodations" to
include additional forms of transient accommodations. Part III: Makes it unlawful for a hosting platform to
provide, and collect a fee for, booking services regarding transient
accommodations if the operator is not registered with the Department of
Taxation. Part IV: Amends requirements relating to transient
accommodations tax certificates of registration to ensure greater
transparency. Part V: Allows
a transient accommodations broker to register as a GET and TAT tax collection
agent for its operators and plan managers.
Effective 3/15/2094. (SD2)
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.