S.B. 2615 Summary

• Expands definition of "gross rental proceeds" to explicitly include booking fees, cleaning fees, lodging fees, transient fees, and other accommodation-related fees, while excluding ground transportation, airfare, meals, excursions, and tours.

• Replaces "transient accommodations broker" terminology with "transient accommodations intermediary" and expands definition to include travel agencies, tour packagers, wholesale travel companies, online websites, online travel agencies, online booking agencies, and booking platforms.

• Requires transient accommodations intermediaries arranging accommodations at noncommissioned negotiated contract rates to register with the director and pay transient accommodations tax on their respective portion of proceeds.

• Establishes registration requirements for transient accommodations intermediaries including a one-time $15 fee, and requires operators and intermediaries to display registration numbers and local contact information in advertisements.

• Increases civil penalty fines for violations of registration and advertisement requirements from $500-$5,000 per day depending on number of violations, and applies provisions to all taxpayers liable under this chapter.

• Effective for taxable years beginning after December 31, 2018.