Eric Roe voted Yea (Passage) on this Legislation.
Title: Requires Data Information Sharing for Hosting Platforms
Vote to pass a bill that requires rental companies like AirBnB share with the Department of Revenue host information to help collect the hotel tax.
Requires the department to provide the following information to the treasurer of each county (Sec. 1):
A list of hosting platforms conducting business in the county that is registered;
A list of hosts and hotels located in the county conducting business with a registered hosting platform; and
All updates required for each registered hosting platform conduction business in the county within 30 days of the department’s receipt of the information.
Requires the treasurer of each county, upon request by a political subdivision, provide records that are in the treasurer’s possession (Sec. 1).
Requires a hosting platform to register with the department (Sec. 1).
Prohibits a hosting platform to facilitate the booking of lodging reservations with a host or hotel located in this commonwealth until the hosting platform is registered with the department (Sec. 1).
Requires the registration to include a list of host and hotels conducting business with the hosting platform that are required to collect the hotel occupancy tax from patrons, with the list including (Sec. 1):
The proper or fictitious name of each host or hotel;
The address of the hotel or the residential unit of the host; and
The business address of the host, if different from the residential or hotel address.
Requires a hosting platform register and provide an updated list of hosts and hotels and will be subject to the following civil penalties, including, but not limited to (Sec. 1):
A penalty of $1,000 per listing for a failure to register within 60 days of the effective date of this section or the initial supply of booking services to hosts or hotels in the Commonwealth; and
A penalty of $1,000 per listing for a failure to update the list and to correct the failure within 30 days of the date.
Defines “department’ as the Department of Revenue of the Commonwealth (Sec. 1).
Defines “Host” as a person who, by any mean, includes listing with a hosting platform, advertising, license, registration with an innkeepers’ group, convention listing association, travel publication or similar association or with a government agency, offers a residential unit to provide overnight lodging for consideration to a person seeking transient lodging (Sec. 1).
Defines “Hosting Platforms” as a publicly accessible Internet website on which, in exchange for a fee or other charge, an owner or lessee of a residential unit or hotel or a room or space in a residential unit or hotel may advertise and conduct a transaction for the rental of the residential unit or hotel for the purposes of transient lodging (Sec. 1).
Defines “Residential Unit” as a single-family residence or an individual residential unit with a larger building, including an apartment, condominium, townhouse or duplex (Sec. 1).
Title: Requires Data Information Sharing for Hosting Platforms