HB 1472 Summary

• Permits transient accommodations brokers to register as tax collection agents for operators and plan managers, requiring them to report, collect, and remit transient accommodations and general excise taxes on behalf of their clients.

• Requires operators and plan managers to provide verification of compliance with state and county land use laws, and mandates removal of property advertisements within seven days of receiving notice of noncompliance from government authorities.

• Establishes a one-time tax amnesty program from October 31, 2019, to January 1, 2020, waiving penalties for delinquent transient accommodations and general excise tax obligations for taxable periods ending on or before December 31, 2018.

• Authorizes counties to impose minimum civil penalties of $25,000 for transient accommodations ordinance violations and prohibits hosting platforms from providing booking services for unlawfully certified or registered transient accommodations.

• Allocates up to $1,000,000 annually in transient accommodations tax revenues to each county upon establishment of a compliance verification process for operators and plan managers.