CS/HB 325 - Vacation Rentals Summary

• Requires advertising platforms to collect and remit transient rental taxes effective January 1, 2023, with platforms responsible for taxes if they own/operate the rental or are related to the owner

• Authorizes local governments to adopt vacation rental registration programs and impose fines for non-registration, but prohibits registration processing fees for new programs and limits registration renewal to once per year

• Requires vacation rental owners to obtain state licenses as transient public lodging establishments within 60 days of local registration and display license numbers on advertisements through platforms

• Establishes advertising platform requirements to verify valid license numbers quarterly, remove unlisted properties within 15 business days of notice, and adopt antidiscrimination policies

• Allows Division of Hotels and Restaurants to revoke, suspend, or refuse vacation rental licenses for lease/property restriction violations, failure to register locally, or multiple code violations within 90 days