This bill proposes several updates to the Arizona Revised Statutes concerning online lodging marketplaces. It would remove existing restrictions on the disclosure of information provided by these marketplaces, specifically eliminating the requirement for written consent before such information can be disclosed. The current law states that this information is not subject to public records disclosure and cannot be shared with state or local agencies, which would be deleted under the new bill.

Additionally, the bill would modify the requirements for tax returns related to online lodging transactions. It would specify that taxpayers are not required to list certain details, such as the transaction privilege tax license number, property address, and the amount of tax collected on behalf of individual online lodging operators on their tax returns. The bill also clarifies that the tax base for online lodging marketplaces is limited according to existing statutes, while removing references to confidential information and judicial enforcement provisions that are currently in place.

Statutes affected:
Introduced Version: 42-2003, 42-5014, 42-6009, 43-302, 4-101, 42-2002, 42-1101, 42-12006, 43-1083.03, 43-1164.04, 41-1512, 41-1517, 41-1519, 43-1082, 43-1165, 32-1164, 12-821.01, 36-2806, 5-401, 42-1124, 42-3401, 42-6002, 9-500.39, 11-269.17, 42-5029, 43-221, 42-2001, 42-1122, 46-291, 42-5031, 44-7101, 44-7111, 42-1103.02, 42-1125.01, 43-419, 42-5001, 42-5032.02, 42-5076, 42-5018, 42-5005, 42-6013, 42-5071, 28-9616, 5-839, 48-4234, 42-1125, 42-1105, 28-9601