Amendment ID: S2381-12

Amendment 12

Data Sharing

Mr. Eldridge moves to amend the amendment by adding the following section:-

SECTION XX. The department of revenue, in consultation with the department of housing and community development, may adopt regulations requiring a hosting platform to submit a report on each unit offered as a transient accommodation. The regulations may require the report to include, but not be limited to, the following: (i) the street address and unit number, if applicable, of each transient accommodation; (ii) the total number of days that each transient accommodation was rented to occupants; (iv) the total rent paid by all occupants of each transient accommodation during the reporting period; (v) the total number of available days that each transient accommodation was vacant or not rented;  and (vi) the total amount of excise paid on the transfer of occupancy of each transient accommodation during the reporting period. Upon the department’s request, a hosting platform shall be required to furnish information or documents necessary to verify the information provided in such report.

The department, upon request, shall make available to the department of housing and community development or any city or town information contained in a report submitted by a hosting platform pursuant to this section, including information on transient accommodations located in each city or town making a request under this section; provided, however, that, except as otherwise provided under section 21 of chapter 62C, the department shall not disclose information obtained under this section pertaining to an individual operator, including any return filed by an operator under section 16 of chapter 62C.

The department may establish: (i) data security protocols; and (ii) a secure portal where hosting platforms can share relevant information with the department upon request. The department shall take all measures necessary to protect the confidentiality and security of an operator’s tax information from any disclosure pursuant to this section.

The department shall promulgate regulations for the implementation, administration and enforcement of this section.