Vacation and Short-Term Rentals

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§42-1125.02 Civil penalties; online lodging operators; appeal; definitions

Title 42 – Taxation Chapter 1 – Administration Article 3 – General Administrative Provisions A. An online lodging operator that fails to comply with section 42-5042 shall pay the following civil penalty: 1. For a first offense, $250. 2. For a second and any subsequent offense, $1,000. B. If an online lodging operator received a […]