Connecticut General Statutes 12-408h – Short-term rental facilitators
(a) As used in this section:
Terms Used In Connecticut General Statutes 12-408h
- Occupancy: means the use or possession, or the right to the use or possession, of any room or rooms in a hotel, lodging house or bed and breakfast establishment, or the right to the use or possession of the furnishings or the services and accommodations accompanying the use and possession of such room or rooms, for the first period of not more than thirty consecutive calendar days. See Connecticut General Statutes 12-407
- Operator: means any person operating a hotel, lodging house or bed and breakfast establishment in the state, including, but not limited to, the owner or proprietor of such premises, lessee, sublessee, mortgagee in possession, licensee or any other person otherwise operating such hotel, lodging house or bed and breakfast establishment. See Connecticut General Statutes 12-407
- Person: means and includes any individual, firm, copartnership, joint venture, association, association of persons however formed, social club, fraternal organization, corporation, limited liability company, foreign municipal electric utility as defined in section 12-59, estate, trust, fiduciary, receiver, trustee, syndicate, the United States, this state or any political subdivision thereof or any group or combination acting as a unit, and any other individual or officer acting under the authority of any court in this state. See Connecticut General Statutes 12-407
- Rent: means the consideration received for occupancy and any meals included with such occupancy, valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature, and also any amount for which credit is allowed by the operator to the occupant, without any deduction therefrom whatsoever. See Connecticut General Statutes 12-407
- Retailer: includes :
(A) Every person engaged in the business of making sales at retail or in the business of making retail sales at auction of tangible personal property owned by the person or others. See Connecticut General Statutes 12-407
(1) “Short-term rental” means the transfer for a consideration of the occupancy in a furnished residence or similar accommodation for a period of thirty consecutive calendar days or less;
(2) “Short-term rental facilitator” means any person that (A) facilitates retail sales of at least two hundred fifty thousand dollars during the prior twelve-month period by short-term rental operators by providing a short-term rental platform, (B) directly or indirectly through agreements or arrangements with third parties, collects rent for occupancy and remits payments to the short-term rental operators, and (C) receives compensation or other consideration for such services;
(3) “Short-term rental operator” means any person that has an agreement with a short-term rental facilitator regarding the listing or advertising of a short-term rental in this state; and
(4) “Short-term rental platform” means a physical or electronic place, including, but not limited to, a store, a booth, an Internet web site, a catalog or a dedicated software application that allows short-term rental operators to display available accommodations to prospective guests.
(b) A short-term rental facilitator shall be required to obtain a permit to collect the tax set forth in subparagraph (B) of subdivision (1) of section 12-408 and shall be considered the retailer for each retail sale of a short-term rental that such facilitator facilitates on its platform for a short-term rental operator. Each short-term rental facilitator shall (1) be required to collect and remit for each such sale any tax imposed under section 12-408, (2) be responsible for all obligations imposed under this chapter as if such short-term rental facilitator was the operator of such short-term rental and retailer for such sale, and (3) keep such records and information as may be required by the Commissioner of Revenue Services to ensure proper collection and remittance of such tax.
(c) A short-term rental operator shall not be liable for the collection of the tax set forth in subparagraph (B) of subdivision (1) of section 12-408 to the extent the short-term rental facilitator collected the tax due on such rent.