HI HB1288

Expands the definition of "transient accommodations" subject to tax to include single family dwellings used as vacation rentals.

Requires the Department of Taxation to create and maintain a public online database allowing users to search registered vacation rental operators and plan managers by property address, operator name, or property listings.

Mandates that operators filing transient accommodations tax returns include the amount of tax revenue collected, aggregated by zip code where the accommodations are located.

Requires annual tax return filers to include their certificate of registration number issued by the Department of Taxation.

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