Bill > HB1590

This bill, relative to the taxation of short-term rentals, amends existing law to define a "short-term rental" as the rental of one or more rooms in a residential unit for tourist or transient use for less than 185 consecutive days, and requires that any advertisement for such a rental, whether in print or online, must include the operator's meals and rooms license number. The meals and rooms tax is a tax levied on lodging and food services, and the operator is the person or entity offering the rental. Violating this advertising requirement can lead to a warning from the department of revenue administration, with potential revocation, suspension, or denial of the operator's license for subsequent violations, though this provision does not alter how property use is determined for local zoning ordinances.