CT HB05536

Summary of HB05536

• Short-term rental operators and owners must register each property annually with the Department of Revenue Services, with a $100 registration fee per property; existing rentals must register by January 1, 2027, and unregistered listings face civil penalties up to $1,000 per violation.

• Municipalities may approve an optional supplemental tax on short-term rentals up to 2.75% of rent collected for stays of 30 consecutive days or less, effective no earlier than 60 days after approval by the local legislative body.

• Revenue from the municipal supplemental tax must be used to increase housing supply for renters and prospective homeowners, including deposits into local housing trust funds.

• Short-term rental facilitators (platforms with at least $250,000 in annual facilitated sales) must collect and remit both state taxes and any municipal supplemental taxes, and must disaggregate tax returns by municipality starting January 1, 2027.

• The Commissioner of Revenue Services will maintain a publicly searchable registry online and publish annual data on municipalities with supplemental taxes, tax amounts collected, and number of rentals by municipality.