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 current law that states this information is not subject to public records disclosure and cannot be shared with state or local agencies will also be deleted.

Additionally, the bill introduces new requirements for taxpayers operating online lodging transactions. Taxpayers will now be required to list specific information on their tax returns, including the transaction privilege tax license number, property address, and the amount of tax collected. The bill also clarifies that the tax base for online lodging marketplaces is limited according to existing statutes, while removing references to certain sections that pertain to confidential information and judicial enforcement. Overall, these changes aim to streamline tax reporting for online lodging operators and enhance the transparency of information related to these transactions.

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