HI HB2485

Eliminates the $5 fee for certified copies of tax clearance certificates, retaining only the $20 fee for tax clearance applications under section 231-10.8.

Adds enforcement penalties for failure to comply with rental collection reporting requirements under general excise tax law (section 237-30.5) and transient accommodations tax law (section 237D-8.5), including citations with fines of up to $500 per violation and appeal rights.

Increases the unfair competition penalty under section 237-49 from $50 to $1,000 per offense for taxpayers who advertise that the general excise tax is not included in the price to purchasers.

Makes grammatical and technical corrections to sections 237-30.5 and 237D-8.5 regarding rental collection agreements and third-party reporting requirements.

Takes effect upon approval and does not affect rights, duties, penalties, or proceedings that began before the effective date.