This bill allows a municipality to impose a local option sales tax of 2% on short-term lodging that is subject to the state sales tax if approved by referendum of the voters in that municipality. Ten percent of the revenue from the local option sales tax must be transferred to the Maine State Housing Authority to be used to provide subsidies through the rural affordable rental housing program or through another program that supports the development of affordable housing in rural communities and the balance distributed to the municipality imposing the local option sales tax.