H.B. 2009 Summary

• Add new definition of "accessory dwelling unit" as a second dwelling unit with separate kitchen, bedroom, and bathroom facilities, attached or detached from the primary dwelling unit on the zoning lot

• Amend the definition of "lease," "let," or "rental" in Section 237D-1 to explicitly include accessory dwelling units, accessory dwellings, single family homes, and multi-family homes

• Amend the definition of "transient accommodations" in Section 237D-1 to explicitly include accessory dwelling units, single family homes, multi-family homes, and accessory dwellings as property types subject to the transient accommodations tax

• Clarify property types that may be furnished as transient accommodations and are subject to the transient accommodations tax

• Sections 3 and 5 take effect on January 1, 2019; remaining sections take effect upon approval