HB 2285 Summary

• Repeals sections related to online lodging marketplaces (sections 42-5076, 42-6009, 42-6013) and removes the separate "online lodging marketplace" business classification from transaction privilege tax law.

• Integrates online lodging operator taxation into the existing transient lodging classification (section 42-5070), requiring online lodging operators to report and pay applicable taxes directly rather than through marketplace intermediaries.

• Authorizes online lodging marketplaces to voluntarily register with the department to collect and remit taxes on behalf of online lodging operators, with a 5.5% tax rate for marketplace-facilitated transactions.

• Modifies confidentiality provisions (section 42-2003) to protect information provided by online lodging marketplaces from public disclosure and restricts its use by government agencies.

• Adds provisions to property tax law (sections 42-12003 and 42-12004) to classify residential property used for short-term rental purposes appropriately for tax assessment purposes.