Vetoed by Governor David Ige

Vote Smart's Synopsis:

Vote to pass a bill that requires vacation rental websites, like Airbnb, to collect sales taxes.

Highlights:

•  

  • Requires a hosting platform that collects fees for booking services to register as a tax collection agent on behalf of its operators and plan managers for purchases of general excise taxes and transient accommodation taxes (Sec. 1).

  • Defines “hosting platform” as a person or entity that participates in the transient accommodation business by providing, and collecting or receiving a fee for, booking services through which an operator may offer a transient accommodation. Hosting platforms usually, though not necessarily, provide booking services through an online platform that allows an operator to advertise the transient accommodations through a website provided by the hosting platform, and the hosting platform conducts a transaction by which potential renters arrange, use, or pay (Sec. 2). 

  • Defines “booking service” as any reservation or payment service provided by a person or entity that facilitates a transient accommodation transaction between an operator and a prospective transient or occupant, and for which the person or entity collects or receives a fee in connection with the reservation or payment services provided for the transient accommodation transaction (Sec. 2). 

  • Amends the definition of “transient accommodations” to include “transient accommodations units,” “transient vacation rentals,” “transient vacation units,” “transient vacation use,” or any similar term that may be defined by county ordinance to mean a room, apartment, house, condominium, beach house, hotel room, suite, or similar living accommodation rented to a transient person for less than 180 consecutive days in exchange for payment in cash, goods, or services (Sec. 2).

  • Requires each operator to display its certificate of registration at all times, where it may be inspected and examined, and shall display the name, phone number, and electronic mail address of the local contact information (Sec. 3). 

  • Specifies that failure to meet the display requirements of this Act will result in a citation and will include a monetary fine of no less than the following (Sec. 3):

  • $500 per day for a first violation;

  • $1,000 per day for a second violation; and 

  • $5,000 per day for a third and all subsequent violations.

Full Bill Text

Vote Smart's Synopsis:

Vote to pass a bill that requires vacation rental websites, like Airbnb, to collect sales taxes.

Highlights:

•  

  • Requires a hosting platform that collects fees for booking services to register as a tax collection agent on behalf of its operators and plan managers for purchases of general excise taxes and transient accommodation taxes (Sec. 1).

  • Defines “hosting platform” as a person or entity that participates in the transient accommodation business by providing, and collecting or receiving a fee for, booking services through which an operator may offer a transient accommodation. Hosting platforms usually, though not necessarily, provide booking services through an online platform that allows an operator to advertise the transient accommodations through a website provided by the hosting platform, and the hosting platform conducts a transaction by which potential renters arrange, use, or pay (Sec. 2). 

  • Defines “booking service” as any reservation or payment service provided by a person or entity that facilitates a transient accommodation transaction between an operator and a prospective transient or occupant, and for which the person or entity collects or receives a fee in connection with the reservation or payment services provided for the transient accommodation transaction (Sec. 2). 

  • Amends the definition of “transient accommodations” to include “transient accommodations units,” “transient vacation rentals,” “transient vacation units,” “transient vacation use,” or any similar term that may be defined by county ordinance to mean a room, apartment, house, condominium, beach house, hotel room, suite, or similar living accommodation rented to a transient person for less than 180 consecutive days in exchange for payment in cash, goods, or services (Sec. 2).

  • Requires each operator to display its certificate of registration at all times, where it may be inspected and examined, and shall display the name, phone number, and electronic mail address of the local contact information (Sec. 3). 

  • Specifies that failure to meet the display requirements of this Act will result in a citation and will include a monetary fine of no less than the following (Sec. 3):

  • $500 per day for a first violation;

  • $1,000 per day for a second violation; and 

  • $5,000 per day for a third and all subsequent violations.

Full Bill Text