S.B. 2868 Summary

• Establishes a $15 one-time registration requirement for transient accommodations brokers, travel agencies, and tour packagers who arrange accommodations at noncommissioned negotiated contract rates, with certificates issued by the director.

• Expands the definition of "gross rental proceeds" to include income from entering into arrangements to furnish transient accommodations, subjecting brokers, travel agencies, and tour packagers to the transient accommodations tax on their respective share of proceeds.

• Requires transient accommodations brokers, travel agencies, and tour packagers arranging accommodations at noncommissioned negotiated contract rates to register with the director and pay transient accommodations tax on their portion of the proceeds in the same manner as operators.

• Makes the transient accommodations tax applicable to brokers, travel agencies, and tour packagers under the same presumptions and rules that apply to accommodation operators, except as otherwise provided.

• Effective July 1, 2018, with application to taxable years beginning after December 31, 2018.