SB 2963 Summary

• Establishes a one-time tax amnesty program from October 31, 2018 to January 1, 2019 for delinquent transient accommodations and general excise taxes owed for taxable periods ending on or before December 31, 2017, with all penalties waived upon full payment of taxes and interest.

• Permits transient accommodations brokers to register as tax collection agents and report, collect, and remit taxes on behalf of their operators and plan managers, with both parties held jointly and severally liable for unpaid taxes.

• Requires registered tax collection agents to obtain written consent from operators and plan managers to disclose periodic returns and information to counties, and prohibits continuing to collect booking fees seven days after receiving written notice of property noncompliance.

• Makes it unlawful for transient accommodations brokers and hosting platforms to engage in business with or provide booking services for properties not in compliance with applicable state and county land use laws and ordinances.

• Authorizes counties to impose minimum civil penalties of $25,000 for transient accommodations ordinance violations and provides funding of up to $1,000,000 per county from transient accommodations tax revenues upon establishing a land use compliance verification process.