42-5076. Online lodging marketplace classification; definitions

A. The online lodging marketplace classification is comprised of the business of operating an online lodging marketplace.

B. The tax base for the online lodging marketplace classification is the gross proceeds of sales or gross income derived from the business measured by the total amount charged for an online transient lodging transaction by the online lodging operator.

C. Through December 31, 2018, the online lodging marketplace classification does not include any online lodging marketplace that has not entered into an agreement with the department to register for, or has not otherwise obtained from the department, a license to collect tax pursuant to section 42-5005, subsection L.

D. The tax base for the online lodging marketplace classification does not include the gross proceeds of sales or gross income derived from charges to an occupant who is a transient as defined in section 42-5070 for the occupancy of any lodging accommodation in this state that is classified for property tax purposes under section 42-12001.

E. For the purposes of this section:

1. " Online lodging marketplace" means a person that provides a digital platform for compensation through which an unaffiliated third party offers to rent lodging accommodations in this state to an occupant, including a transient, as defined in section 42-5070, and the accommodations are not classified for property tax purposes under section 42-12001. For the purposes of this paragraph:

(a) " Lodging accommodations" means any space offered to the public for lodging, including any hotel, motel, inn, tourist home or house, dude ranch, resort, campground, studio or bachelor hotel, lodging house, rooming house, residential home, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location in this state or other similar structure or space.

(b) " Unaffiliated third party" means a person that is not owned or controlled, directly or indirectly, by the same interests.

2. " Online lodging operator" means a person that is engaged in the business of renting to an occupant, including a transient as defined in section 42-5070, any lodging accommodation in this state offered through an online lodging marketplace.

3. " Online lodging transaction" means a charge to an occupant, including a transient as defined in section 42-5070, by an online lodging operator for the occupancy of any lodging accommodation in this state and includes an online transient lodging transaction.

4. " Online transient lodging transaction" means a charge to an occupant who is a transient as defined in section 42-5070 by an online lodging operator for the occupancy of any lodging accommodation in this state.