This bill amends the General Laws in Chapter 44-18 regarding sales and use taxes. It includes "hosting platform" under the definition of "room-seller" and imposes a five percent (5%) tax on the rental of houses and condominiums, which was previously exempt if rented in their entirety. The revenue generated from this tax will be used exclusively for municipal infrastructure improvements, riverine and coastal resiliency, and housing. The tax is to be administered and collected by the division of taxation, and all sums collected will be distributed at least quarterly to the city or town where the house or condominium is located. The act is set to take effect upon passage.