Legislature moves to tax short-term rentals, create county registry under new state law

The Rules and Agreements and Intergovernmental Relations Committee voted to amend Orange County’s hotel and motel occupancy tax law to opt in and conform to recent state legislation that permits occupancy taxation of short-term rental units. The draft local law would add short-term rentals to the county’s existing hotel/motel occupancy tax and establish a county registry for such units.

County Attorney Richard Golden, who explained the draft local law, told legislators that counties are authorized to tax hotels and motels only to the extent the state grants that power and that the new state law automatically opts counties in for short-term rental taxation unless a county opts out before the state deadline. He said the local law before the committee would “amend Orange County hotel and motel occupancy tax, local law to opt in and conform to recent state legislation, allowing occupancy taxation of short…