HI HB1470

Allows hosting platforms registered with the Department of Taxation to collect and remit general excise tax and transient accommodations tax on behalf of short-term rental lodging operators for booking transactions facilitated through their platforms.

Requires hosting platforms to provide written notice to operators, file monthly or periodic returns with detailed schedules listing operator names, addresses, tax numbers, unit locations, booking transaction counts, rental days, and gross rental proceeds.

Applies general excise tax to short-term rental lodging operators and requires operators to register with the Department of Taxation and certify compliance with all applicable state and county land use, zoning, and tax requirements.

Mandates short-term rental lodging operators maintain records for three years documenting rental use dates, booking transaction details, occupancy numbers, rental days, and amounts charged.

Requires hosting platforms to remove listings for units that lack registration numbers, operator attestations of compliance, or units identified by government authorities as non-compliant, with penalties of $500-$5,000 per day for violations.