HB 1871 Summary

• Exempts persons authorized to collect rent on behalf of property owners from paying general excise tax on those rents and from liability for the owner's failure to pay the tax.

• Clarifies that transient accommodations brokers (including online platforms and travel agencies) are not required to collect transient accommodations tax unless they are acting as operators themselves.

• Adds "facilitates" to the definition of transient accommodations broker to include websites that facilitate bookings of transient accommodations.

• Requires advertisements for transient accommodations through brokers to conspicuously display the operator's registration identification number or electronic link to it, along with the local contact's name, phone number, and email address.

• Effective upon approval.