2020 Senate Bill 1196

Impose tourism marketing tax on private “Airbnb” type rentals

Introduced in the Senate

Oct. 13, 2020

Introduced by Sen. Ken Horn (R-32)

To impose a 5% tax on rentals by residential property owners who use an Airbnb type service or other means to rent out property for less than 28 days. The money would be used to subsidize state tourism marketing, with 2% going to the local government where the property is located.

Referred to the Committee on Economic and Small Business Development