This bill amends the definitions related to "hotel," "occupancy," "occupant," "operator," and "short-term rental" within the context of meals and rooms taxation. The definition of "hotel" is expanded to include various types of accommodations such as inns, motels, and private homes rented through online platforms. Additionally, "occupancy" and "occupant" are redefined to encompass not only traditional hotel rooms but also homes and apartments that offer sleeping accommodations for short-term rentals, specifically for stays of less than 185 days. The term "operator" is also updated to include those managing short-term rentals.

Furthermore, the bill introduces the term "short-term rental," which refers to the rental of rooms or accessory dwelling units in residential properties for tourist or transient use for less than 185 consecutive days. The changes aim to clarify the scope of taxation on meals and rooms, ensuring that various forms of temporary lodging are appropriately categorized and taxed. The act will take effect 60 days after its passage.

Statutes affected:
Introduced: 78-A:3
HB1068 text: 78-A:3