WeVote
Log In

Bill

Bill

SB 1749

SHORT-TERM RENTAL TAX ACT

104th Regular Session Introduced by Cristina Castro

SB 1749 - SHORT-TERM RENTAL TAX ACT OverviewBill Number: SB 1749 Title: SHORT-TERM RENTAL TAX ACT Status: Rule 3-9(a) / Re-referred to Assignments Introduced: February 28, 2025

0
WeVote Research Nonpartisan
Bill Summary · SB 1749

SB 1749 - SHORT-TERM RENTAL TAX ACT

Overview

Bill Number: SB 1749
Title: SHORT-TERM RENTAL TAX ACT
Status: Rule 3-9(a) / Re-referred to Assignments
Introduced: February 28, 2025

Purpose and Intent

The purpose of SB 1749, the Short-Term Rental Tax Act, is to establish a new tax on short-term rental transactions within the state. The bill's sponsors argue that short-term rentals, facilitated by online platforms, have disrupted the traditional hospitality industry and should be subject to additional taxation to create parity and generate revenue for the state.

Key Provisions

  • Imposes a 9% tax on all short-term rental transactions, defined as rentals of less than 30 consecutive days
  • Requires short-term rental platforms (e.g. Airbnb, VRBO) to collect and remit the tax on behalf of hosts
  • Establishes registration and reporting requirements for short-term rental hosts and platforms
  • Provides exemptions for certain types of short-term rentals, such as those operated by licensed hotels or bed & breakfasts
  • Directs revenue from the new tax to a dedicated "Short-Term Rental Trust Fund" to be used for affordable housing initiatives and tourism promotion

Affected Parties and Impacts

  • Short-term rental hosts would be required to register with the state and collect/remit the new 9% tax on all bookings
  • Short-term rental platforms would be responsible for collecting and remitting the tax on behalf of hosts, adding new compliance requirements
  • Travelers using short-term rentals would see a 9% increase in the total cost of their stays
  • The traditional hospitality industry (hotels, motels, etc.) may benefit from increased parity in taxation, though some argue the new tax could drive more travelers to unlicensed short-term rentals

Procedural and Timeline Considerations

SB 1749 was introduced in the state legislature on February 28, 2025 and has been re-referred to the Assignments committee for further consideration. If passed, the Short-Term Rental Tax Act would take effect on January 1, 2026, giving short-term rental platforms and hosts time to prepare for the new requirements.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.