HI HB1471

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

Requires registered brokers to file periodic and annual tax returns accompanied by electronic cover sheets containing operator/plan manager information, property addresses, rental nights, rates, and tax amounts.

Holds registered brokers and their operators/plan managers jointly and severally liable for unpaid taxes; brokers face personal liability if taxes are collected but not reported or paid.

Requires brokers to verify that properties comply with state and county land use laws before advertising, including requiring operators/plan managers to provide written certifications or permits from county agencies.

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