Short-Term Rentals. A short-term rental (STR) platform is a person or entity that provides a means through which an operator may offer a dwelling unit, or portion thereof, for STR use, and from which the person or entity financially benefits. STR platforms must register with the Department of Revenue, and inform all operators who use their platforms of all STR safety and insurance requirements and their responsibility to collect and remit all applicable taxes on the operator's behalf.
For the purpose of these provisions an STR is a lodging use, that is not a hotel or motel or bed and breakfast, in which a dwelling unit, or portion thereof, is offered or provided to a guest for fewer than 30 consecutive nights. STR does not include:
Operators using or contracting with STR platforms must indicate they are either the property owner or authorized by the property owner to offer the dwelling unit, or portion there of, for STR use. For this purpose STR is a lodging use, that is not a hotel or motel or bed and breakfast, in which a dwelling unit, or portion thereof, is offered or provided to a guest for fewer than 30 consecutive nights. An STR does not include: