Vote Smart's Synopsis:

Vote to concur with Senate amendments and pass a bill requires transient accommodations such as Airbnb to pay a sales and use tax.

Highlights:

• Requires the state to impose the sales and use tax and the hotel and motel occupancy fee on charges for the occupancy of a transient accomodation in the same form and manner as charges for the occupancy of a hotel room (Sec. 2).

• Authorizes certain municipalities to impose, through the adoption of a municipal ordinance, their own taxes, fees, and assessments on charges for the occupancy of a transient accomodation (Secs. 4-8).

• Defines a transient accomodation as a room, group of rooms, or other living or sleeping space for the temporary lodging of occupants in a home or apartment residence (Secs. 1 & 6).

• Exempts charitable, non-profit organizations that have been granted tax immunity authorization from tax collection responsibilities when providing transient accommodations in furtherance of the purposes for which the entity was organized (Sec. 21).

• Exempts the following from the definition of a transient accomodation (Sec. 6):

• Any living or sleeping space used a a place of assembly;

• A dormitory or other similar residential facility of a school or university;

• A hospital, nursing home, or other licensed healthcare provider;

• A campsite, cabin, lean-to, or other similar campground facility; and

• A private residential property where no maid service, room service, linen changing service or other common hotel services are made available by the lessor or where the keys to the property are provided to the lessee at the location of an offsite real estate broker.

Full Bill Text

Vote Smart's Synopsis:

Vote to pass with amendment a bill that requires transient accommodations such as Airbnb to pay a sales and use tax.

Highlights:

• Requires the state to impose the sales and use tax and the hotel and motel occupancy fee on charges for the occupancy of a transient accomodation in the same form and manner as charges for the occupancy of a hotel room (Sec. 2).

• Authorizes certain municipalities to impose, through the adoption of a municipal ordinance, their own taxes, fees, and assessments on charges for the occupancy of a transient accomodation (Secs. 4-8).

• Defines a transient accomodation as a room, group of rooms, or other living or sleeping space for the temporary lodging of occupants in a home or apartment residence (Secs. 1 & 6).

• Exempts charitable, non-profit organizations that have been granted tax immunity authorization from tax collection responsibilities when providing transient accommodations in furtherance of the purposes for which the entity was organized (Sec. 21).

• Exempts the following from the definition of a transient accomodation (Sec. 6):

• Any living or sleeping space used a a place of assembly;

• A dormitory or other similar residential facility of a school or university;

• A hospital, nursing home, or other licensed healthcare provider;

• A campsite, cabin, lean-to, or other similar campground facility; and

• A private residential property where no maid service, room service, linen changing service or other common hotel services are made available by the lessor or where the keys to the property are provided to the lessee at the location of an offsite real estate broker.

Full Bill Text