HB 1472 Summary

• Allows transient accommodations brokers to register as tax collection agents for general excise taxes and transient accommodations taxes on behalf of their operators and plan managers, subject to written agreements and Department of Taxation approval.

• Requires brokers to obtain operator compliance verification including transient accommodations registration numbers, local contact information, and written certification of compliance with state and county land use laws before listing properties.

• Establishes a one-time tax amnesty program from October 31, 2019 to January 1, 2020 that waives all penalties for unpaid transient accommodations and general excise taxes owed for taxable periods ending on or before December 31, 2018, with an option to waive up to 50% of interest owed.

• Authorizes counties to impose minimum civil penalties of $25,000 for transient accommodations ordinance violations and to require amortization or phasing out of transient accommodations uses over a reasonable period.

• Makes it unlawful for brokers to engage with non-compliant operators, plan managers, or property managers, and prohibits hosting platforms from providing booking services for unlicensed transient accommodations.