SB2213 Summary

• Amends the Parking Excise Tax Act to add definitions for "booking intermediary" and "online booking platform" to address tax collection through third-party reservation systems.

• Expands "purchase price" definition to include service fees, convenience fees, facilitation fees, cancellation fees, and overtime fees, but excludes charges retained by booking intermediaries for their services and operator-added charges on the operator's own online booking platform.

• Requires booking intermediaries to collect and remit the parking excise tax on behalf of unregistered operators beginning January 1, 2024, and mandates booking intermediaries to register with the Department of Revenue.

• Modifies tax collection and return filing procedures to explicitly include booking intermediaries alongside operators as entities responsible for collecting taxes, filing returns, and remitting payments to the Department.

• Takes effect upon becoming law.