HI HB2605

Allows transient accommodations brokers to register as tax collection agents for operators and plan managers, requiring brokers to obtain written consent for disclosure of returns and furnish information to counties.

Establishes a one-time tax amnesty program from October 31, 2018 to January 1, 2019 that waives all penalties for unpaid transient accommodations and general excise taxes for taxable periods ending on or before December 31, 2017, with completion by June 30, 2019.

Requires operators and plan managers to provide written verification of compliance with state and county land use laws to transient accommodations brokers, and mandates removal of advertisements within seven days of receiving notice of noncompliance.

Makes it unlawful for transient accommodations brokers to engage in business with non-compliant operators, plan managers, property managers, or activity providers, and prohibits hosting platforms from providing booking services for unlawful transient vacation rentals.

Authorizes counties to impose civil penalties of not less than $25,000 for violations of transient accommodations ordinances and allows counties to amortize or phase out transient vacation rental units, with up to $1,000,000 in transient accommodations tax revenue available to each county upon establishing compliance verification processes.