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HI HB820

Bill

Status

Introduced

1/25/2023

Primary Sponsor

Sean Quinlan

Click for details

Origin

House of Representatives

2023 Regular Session

AI Summary

  • Establishes a new 25% transient accommodations tax on gross rental proceeds from transient vacation units rented for less than 30 days, excluding bed and breakfast homes.

  • Defines "transient vacation unit" as a dwelling unit or lodging unit (containing a kitchen or no kitchen respectively) advertised or provided for compensation to transient occupants for less than 30 days.

  • Defines "bed and breakfast home" as a detached dwelling unit where an owner or operator also resides and rents overnight accommodations for less than 30 days.

  • Effective date is June 30, 3000 (appears to be a technical error in the bill as drafted).

Legislative Description

Relating To The Transient Accommodations Tax.

Transient Accommodations Tax

Last Action

The committee(s) on FIN recommend(s) that the measure be deferred.

2/24/2023

Committee Referrals

Finance2/10/2023
Tourism1/30/2023

Full Bill Text

No bill text available