AN ACT ESTABLISHING A STATE SHORT-TERM RENTAL REGISTRY.

House of Representatives
sHB5536 / File No. 669 1

General Assembly File No. 669
February Session, 2026 Substitute House Bill No. 5536

House of Representatives, April 16, 2026

The Committee on Finance, Revenue and Bonding reported
through REP. HORN of the 64th Dist., Chairperson of the
Committee on the part of the House, that the substitute bill
ought to pass.

AN ACT ESTABLISHING A STATE SHORT-TERM RENTAL
REGISTRY.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

Section 1. (NEW) (Effective October 1, 2026) (a) As used in this section, 1
"short-term rental", "short-term rental facilitator", "short -term rental 2
operator" and "short -term platform" have the same meanings as 3
provided in section 12-408h of the general statutes. 4
(b) (1) Except as provided in subdivision (2) of this subsection, each 5
short-term rental operator that lists or advertises a short -term rental 6
located in the state and each owner of a short-term rental located in the 7
state who lists or advertises such rental solely through means other than 8
a short-term rental facilitator shall register each such short -term rental 9
property annually with the Department of Revenue Services, in a form 10
and manner prescribed by the Commissioner of Revenue Services. Each 11
such operator or owner that lists or advertises a short -term rental prior 12
to January 1, 2027, shall register such short -term rental property with 13
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the department not later than January 1, 2027. On and after January 1, 14
2027, no such operator or owner shall list or advertise a short-term rental 15
prior to registering such short -term rental property with the 16
department. 17
(2) The provisions of subdivision (1) of this subsection shall not apply 18
to a short -term rental property that is duly licensed by a municipality 19
that has elected to adopt an ordinance as set forth in section 7 -148qq of 20
the general statutes. 21
(3) Each short-term rental property shall be registered separately and 22
each registration shall include: 23
(A) The address of the short-term rental; 24
(B) (i) (I) The name and contact information of the short -term rental 25
operator and, if such operator is not the short -term rental owner, the 26
name and contact information of the short-term rental owner, or (II) the 27
name and contact information of the owner of a short -term rental 28
located in the state who lists or advertises such rental solely through 29
means other than a short -term rental facilitator, and (ii) if such short -30
term rental operator or short-term rental owner is a business entity and 31
located out-of-state, the name and contact information of an agent in the 32
state for service of process; and 33
(C) A registration fee of one hundred dollars per short -term rental 34
property for the administrative costs of establishing, updating and 35
maintaining the short -term rental registry under subsection (c) of this 36
section. 37
(c) (1) The Commissioner of Revenue Services shall establish a short-38
term rental registry to compile the registrations submitted under this 39
section. Such registry shall be posted on the Department of Revenue 40
Services' Internet web site and shall be searchable or organized in a 41
manner that allows an individual to view the registered short -term 42
rentals that are located within a given municipality. 43
(2) A short -term rental operator or a short -term rental owner 44
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described in subdivision (1) of subsection (b) of this section shall notify 45
the commissioner of any change in the registration information 46
provided under subdivision (3) of subsection (b) of this section not later 47
than thirty days after such change takes effect. 48
(d) If the Commissioner of Revenue Services determines that a short-49
term rental operator or a short -term rental owner described in 50
subdivision (1) of subsection (b) of this section is listing or advertising a 51
short-term rental for a property that is not registered under subsection 52
(b) of this section or duly licensed by a municipality that has elected to 53
adopt an ordinance as set forth in section 7-148qq of the general statutes, 54
the commissioner may impose a civil penalty of up to one thousand 55
dollars per violation on such operator or owner. 56
This act shall take effect as follows and shall amend the following
sections:

Section 1 October 1, 2026 New section

FIN Joint Favorable Subst.

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The following Fiscal Impact Statement and Bill Analysis are prepared for the benefit of the members of
the General Assembly, solely for purposes of information, summarization and explanation and do not
represent the intent of the General Assembly or either chamber thereof for any purpose. In general,
fiscal impacts are based upon a variety of informational sources, including the analyst’s professional
knowledge. Whenever applicable, agency data is consulted as part of the analysis, however final
products do not necessarily reflect an assessment from any specific department.

OFA Fiscal Note

State Impact:
Agency Affected Fund-Effect FY 27 $ FY 28 $
Revenue Serv., Dept. GF - Revenue
Gain
0.6 million
to 1 million
0.6 million
to 1 million
Revenue Serv., Dept. GF - Cost 130,000 130,000
State Comptroller - Fringe
Benefits1
GF - Cost 54,366 54,366
Note: GF=General Fund
Municipal Impact: None
Explanation
The bill, which establishes a registry for certain short -term rental
properties and associated $100 registration fee, results in (1) a General
Fund revenue gain of $0.6 million to $1 million annually beginning in
FY 27, and (2) an on -going cost of $184,366 to the Department of
Revenue Services annually beginning in FY 27 for two Revenue
Examiners ($65,000 for salary and $27,183 for fringe benefit costs each)
to develop, maintain, and post a searchable registry on the department's
website.
The Out Years
The annualized ongoing fiscal impact identified above would
continue into the future subject to the number of covered short -term
rental properties and inflation.

1The fringe benefit costs for most state employees are budgeted centrally in accounts
administered by the Comptroller. The estimated active employee fringe benefit cost
associated with most personnel changes is 41.82% of payroll in FY 27.
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OLR Bill Analysis
sHB 5536

AN ACT ESTABLISHING A STATE SHORT -TERM RENTAL
REGISTRY.

SUMMARY
This bill expands the regulation of short -term rental properties in
Connecticut. Among other things, existing law generally (1) requires
short-term rental facilitators and operators to collect room occupancy
tax and (2) authorizes municipalities to adopt ordinances to regulate the
operation and use of short -term rental properties and require their
licensure. Starting by January 1, 2027, the bill requires certain short-term
rental properties that are not municipally licensed to annually register
with the Department of Revenue Services (DRS).
The bill relatedly requires the DRS commissioner to compile the
registrations submitted into an online registry and establishes a $100 fee
on each registration towards the administrative costs of establishing,
updating, and maintaining the registry. The registry must be posted on
the DRS website and be searchable and organized in a way that allows
anyone to view the registered short-term rentals located within a given
municipality.
To enforce the registration requirement, the bill authorizes the DRS
commissioner to impose a civil penalty of up to $1,000 per violation
against any short-term rental operator or short-term rental owner he
determines is listing or advertising an unregistered or unlicensed short-
term rental.
EFFECTIVE DATE: October 1, 2026
SHORT-TERM RENTAL REGISTRATION REQUIREMENTS
The bill’s annual registration requirement specifically applies to
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short-term rentals located in Connecticut that are listed or advertised by
any (1) short-term rental operator or (2) owner solely through means
other than a short -term rental facilitator. Any operator or owner that
lists or advertises before January 1, 2027, must register their short -term
rental property with DRS, in a form and manner the commissioner
prescribes, by that date. To list or advertise on or after that date, the bill
requires operators and owners to first register the short -term rental
property with the department.
Short-Term Rental Terms
By law, and under the bill, a “short -term rental” is the transfer for
consideration of the occupancy in a furnished residence or similar
accommodation for 30 consecutive days or less.
A “short-term rental operator” is any person who has an agreement
with a short-term rental facilitator regarding the listing or advertising of
a short-term rental in Connecticut.
A “short-term rental facilitator” is any person who:
1. during the prior 12-month period, facilitates retail sales of at least
$250,000 by short -term rental operators by providing a short -
term rental platform;
2. collects rent for occupancy and remits payments to short -term
rental operators, directly or indirectly , through agreements or
arrangements with third parties; and
3. receives compensation or other consideration for the services.
A “short-term rental platform” is a physical or electronic place that
allows short-term rental operators to display available accommodations
to prospective guests, including a store, booth, website, catalog, or
dedicated software application.
Registration Filing
The bill requires each short -term rental property to be registered
separately and each registration to include the property’s address, the
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$100 registration fee, and other information. For short-term rental
operators, registrations must include the operator ’s name and contact
information and, if the operator is not the property’s owner, the owner’s
name and contact information. For owners who list or advertise in a way
other than a short-term rental facilitator, registrations must include the
owner’s name and contact information. If an operator or owner is a
business entity and located out of state, the bill requires the registration
to also include the name and contact information of an agent in
Connecticut for service of process.
If a registration’s information changes, the bill requires the respective
short-term rental operator or owner to notify the DRS commissioner
about the change within 30 days after it takes effect.
COMMITTEE ACTION
Finance, Revenue and Bonding Committee
Joint Favorable Substitute
Yea 36 Nay 18 (03/30/2026)