This bill proposes several updates to the Arizona Revised Statutes concerning online lodging marketplaces. It removes 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 bill also clarifies that certain information, such as the transaction privilege tax license number, property address, and the amount of tax collected, must be included on tax returns related to online lodging transactions, thereby enhancing transparency in tax reporting.

Additionally, the bill modifies the language regarding the tax obligations of online lodging marketplaces, ensuring that cities and towns can levy taxes on these entities while specifying that the tax base is limited according to existing statutes. It also updates the references to various sections of the law that pertain to the regulation and enforcement of online lodging marketplaces, streamlining the legal framework governing their operations. Overall, the bill aims to modernize the regulatory environment for online lodging while ensuring compliance with tax obligations.

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