Vote Smart's Synopsis:

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.

Highlights:

• 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).

Full Bill Text