Tax Collection Agreements Authorized

(a)Transient accommodations broker means any person or entity, including, but not limited to, persons who operate online websites, online travel agencies or online booking agencies, that offers, lists, advertises, or accepts reservations, or collects whole or partial payment for transient accommodations or resort time share vacation interests, units or plans. Notwithstanding any other provision of law, rule, or regulation to the contrary, the Director of the Department of Revenue and Taxation, or his designee, may permit a transient accommodations broker to register as a tax collection agent on behalf of all of its operators and plan managers by COL292017 CH. 30 MONTHLY EXCISE TAX ON OCCUPANCY OF HOTEL AND SIMILAR LODGING HOUSE FACILITIES entering into a tax collection agreement with the Director or by submitting a transient accommodations broker tax collection agent registration statement to the Director, in a form prescribed by the Department. The Director may deny an application for registration as a transient accommodations broker tax collection agent under this Section for any cause authorized by law, including, but not limited to, any violation of this Chapter.

(b)A registered transient accommodations broker tax collection agent shall report, collect, and pay over the taxes due under this Chapter on behalf of all of its operators and plan managers from the date of registration until the registration is canceled; provided, that the registered transient accommodations broker tax collection agent's obligation to report, collect, and pay taxes on behalf of all of its operators and plan managers shall apply solely to transient accommodations in the state arranged or booked directly through the registered transient accommodations broker tax collection agent.

(c)The Director shall issue a certificate of registration or letter of denial within thirty

(30)calendar days after a transient accommodations broker submits to the Director a completed and signed transient accommodations broker tax collection agent registration statement, in a form prescribed by the Department. If approved, the registration shall be valid only for the transient accommodations broker tax collection agent in whose name it is issued, and for the website or platform designated therein, and shall not be transferable, except to a successor by merger or acquisition of the transient accommodations broker's website or platform designated in its application or tax collection agreement.

(d)A registered transient accommodations broker tax collection agent shall be issued separate licenses under this Chapter with respect to taxes payable on behalf of its operators and plan managers in its capacity as a registered transient accommodations broker tax collection agent and, if applicable, with respect to any taxes payable under this Chapter for its own business activities.