SB 1543 - Online Lodging Regulation and Property Classification

• Repeals sections 9-500.39 and 11-269.17 relating to vacation rental and short-term rental regulation by municipalities and counties.

• Establishes new class one property classification (section 42-12001, paragraph 15) for residential property solely leased or rented to lodgers for periods of less than thirty days, valued at full cash value.

• Modifies online lodging operator definition in section 42-5042 to include owners of vacation rentals and short-term rentals not offered through online lodging marketplaces, with civil penalties of $250 for first offense and $1,000 for subsequent offenses for failing to display tax license numbers.

• Adds section 42-5076 definitions for online lodging marketplaces and operators, excluding property classified under section 42-12001, paragraph 15 or sections 42-12003 and 42-12004 from the online lodging marketplace classification tax base.

• Protects online lodging marketplace information from disclosure under public records laws and restricts sharing of such information to specific authorized purposes without written marketplace consent.