CT SB01137

Municipalities may levy a tax on short-term rental facilitators collecting rent for occupancy of short-term rental properties, with a maximum tax rate of 2% of rent collected during the tax year.

"Short-term rental property" is defined as a dwelling unit or portion thereof used for short-term rental, excluding hotels, lodging houses, and bed and breakfast establishments.

Municipalities may hire consultants to develop ordinances and regulations governing the operation and use of short-term rental properties.

Municipalities may establish licensure requirements for short-term rental operators through consultant-developed regulations.

Both sections take effect July 1, 2023.