2024 House Bill 5439

Taxation: convention tourism assessments; regional convention and tourism promotion act; clarify application to short-term rentals and make other modifications.

A bill to amend 2010 PA 254, entitled “Regional convention and tourism promotion act,” by amending the title and sections 2, 3, 4, and 7 (MCL 141.1432, 141.1433, 141.1434, and 141.1437), the title and section 2 as amended by 2018 PA 465.

Mackinac Center Analysis

Creates the Short-Term Rentals Regulation Act that would permit counties to impose a tax on short-term rentals (AirBnb, VRBO, etc.) by adding those properties to the codes hotels are subjected to. This is part of a larger package imposing a new taxing and regulatory structure on short-term rentals to treat them like commercial properties and allowing local government to ban and heavily regulate them.