HI SB1281

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

Registered brokers must report, collect, and pay taxes on behalf of all operators and plan managers for accommodations arranged directly through the broker, with registration valid until canceled in writing.

Registered brokers assume all tax obligations and liabilities of their operators and plan managers for business conducted through the broker and are personally liable for collected taxes not reported or paid.

Requires registered brokers to ensure operators and plan managers comply with state and county land use laws, obtain required tax registration identification numbers, and provide written verification of county land use compliance.

Effective for taxable years beginning after December 31, 2017, with application forms to be made available by the director of taxation by January 1, 2018.