2024 House Bill 5440

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

A bill to amend 1989 PA 244, entitled “Regional tourism marketing act,” by amending the title and sections 2, 3, 4, 5, 8, and 9 (MCL 141.892, 141.893, 141.894, 141.895, 141.898, and 141.899), the title and section 2 as amended by 2018 PA 466.

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.