AN ACT DEDICATING A PORTION OF THE ROOM OCCUPANCY TAX ON SHORT-TERM RENTAL PROPERTIES TO MUNICIPALITIES.

Plain English Breakdown

The official source material does not specify the exact portion or amount of room occupancy tax to be dedicated to municipalities, nor does it explicitly state that it doesn't affect how much people pay in taxes for short-term rentals.

Dedicating Part of Short-Term Rental Tax for Towns

This act requires a portion of taxes collected from short-term rental properties to be given back to local towns where these rentals happen.

What This Bill Does

• Changes how room occupancy tax is used for short-term rentals.
• Sends part of the tax money directly to the town where the rental happens.

Who It Names or Affects

• People who own and rent out properties for short periods
• Local towns that have short-term rentals

Terms To Know

Room occupancy tax

A tax people pay when they stay in a hotel or rented place.

Short-term rental properties

Houses, apartments, or rooms that are rented out for less than 30 days.

Limits and Unknowns

• The exact amount of tax to be given back to towns is not specified.
• It does not change how much people pay when they rent a place.

Official Summary Text

To dedicate a portion of the room occupancy tax received by the state from short-term rentals to the municipalities in which such rentals are situated.

Current Bill Text

LCO No. 999 1 of 1

General Assembly Proposed Bill No. 5204
February Session, 2026 LCO No. 999

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. BUMGARDNER, 41st Dist.

AN ACT DEDICATING A PORTION OF THE ROOM OCCUPANCY TAX
ON SHORT-TERM RENTAL PROPERTIES TO MUNICIPALITIES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That chapter 219 of the general statutes be amended to dedicate a 1
portion of the room occupancy tax received by the state from short-term 2
rentals to the municipalities in which such rentals are situated. 3
Statement of Purpose:
To dedicate a portion of the room occupancy tax received by the state
from short-term rentals to the municipalities in which such rentals are
situated.