HB2432 Summary

• Imposes transient accommodations tax on resort fees that are charged separately from the advertised accommodation rate, expanding the tax base to include these mandatory charges.

• Redefines "gross rental" to explicitly include booking fees, resort fees, cleaning fees, and other accommodation-related charges while excluding ground transportation, airfare, meals, and unrelated services.

• Changes the fair market rental value calculation for timeshares by replacing the "one-half percent" formula with an unspecified percentage of gross daily maintenance fees paid by owners.

• Establishes "transient accommodations intermediary" as a new defined term covering travel agencies, tour packagers, online travel agencies, and booking platforms, making them subject to the same tax obligations as direct operators when arranging accommodations at noncommissioned negotiated rates.

• Requires transient accommodations intermediaries to register with the director for a one-time $15 fee and applies the tax provisions to them in the same manner as accommodation operators.

• Applies to taxable years beginning after December 31, 2018.