HI HB1471

Allows transient accommodations brokers to register as tax collection agents to collect general excise tax and transient accommodations tax on behalf of their operators and plan managers.

Requires registered brokers to file periodic and annual tax returns with electronic cover sheets detailing operator names, property addresses, nightly rental rates, and tax amounts collected.

Imposes joint and several liability on both the registered broker and operators/plan managers if taxes are not properly reported or paid; brokers and their officers face personal liability for collected but unpaid taxes.

Requires registered brokers to verify that operators and plan managers comply with state and county land use laws prior to listing properties and to require written certification of compliance from the appropriate county agency.

Preserves county authority to adopt, monitor, and enforce local land use regulations; allocates an unspecified percentage of collected taxes to counties that establish compliance verification processes.