Bill > S05665

This bill establishes regulations for the short-term rental of private dwellings. It defines key terms like "short-term residential rental unit" and "short-term rental host," and requires registration and safety precautions for these units. The bill also addresses taxes and fees, record-keeping requirements, and prohibitions on hosting platforms facilitating bookings for unregistered units. It provides some exceptions and tax exemptions in certain circumstances, and allows local governments to further limit or prohibit these types of rentals. The bill also makes amendments to the tax law related to the treatment of short-term rental units.