HI HB2597

Authorizes transient accommodations brokers to register as tax collection agents to report, collect, and remit both transient accommodations tax and general excise tax on behalf of operators and plan managers.

Requires registered brokers to verify that operators and plan managers comply with state and county land use laws before facilitating bookings, and to remove listings for non-compliant properties.

Establishes separate registration requirements and joint liability between brokers and operators/plan managers for unpaid taxes, with brokers personally liable if taxes are collected but not remitted.

Directs counties to establish verification processes for compliance with land use ordinances, with the state director transferring a percentage of tax revenues to counties to offset verification costs.

Creates the transient accommodations homeless initiative special fund to receive a percentage of tax revenues collected by registered brokers, designated for homeless initiatives by the Department of Human Services; effective July 1, 2018.