HI HB1850

Requires registered transient accommodations broker tax collection agents to verify that properties comply with all applicable state and county land use laws before advertising them for lease or rent.

Mandates that brokers notify operators or plan managers that properties must comply with state and county land use laws prior to retaining broker services.

Requires operators or plan managers to provide written certification, verification, or permit from the appropriate county agency demonstrating compliance with county land use laws.

Applies to taxable years beginning after December 31, 2016, and repeals on December 31, 2021, with no application to taxable years after that date.

Amends both general excise tax and transient accommodations tax provisions regarding broker responsibilities for compliance verification.