HI HB1288

Expands the definition of "transient accommodations" to include single family dwellings used as vacation rentals, bringing them under transient accommodations tax requirements.

Requires the Department of Taxation to create and manage a public online database enabling users to search by property address, operator name, or plan manager name to verify registration status and find all properties managed by specific operators.

Mandates that transient accommodations tax filers report the amount of tax revenues collected aggregated by zip code on monthly returns and include their certificate of registration number on annual returns.

Makes failure to register as a transient accommodations operator a misdemeanor with penalties prescribed under section 231-34 for individuals, corporations, and officers.

Effective July 1, 2015, applicable to taxable years beginning after December 31, 2015.