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Revenue director flags enforcement challenges for proposed transient accommodation tax targeting online platforms
Summary
The revenue director told the joint committee that proposed law would require online platforms like Airbnb to collect and remit taxes, but other U.S. jurisdictions typically do not mandate collection; enforcement and technical capacity are key concerns.
The joint committee discussed proposed changes to the transient accommodation (hotel occupancy) tax that would capture short‑term rentals booked through online platforms.
Director of Revenue and Tax told the panel the draft legislation would mandate collection by online platforms but noted a legal and practical challenge: in his review "there's no jurisdiction that I've seen that mandates these websites to collect and remit," and he questioned the commonwealth’s ability to enforce…
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