2024 House Bill 5442

Taxation: hotel-motel; state convention facility development act; clarify application to short-term rentals and make other modifications.

A bill to amend 1985 PA 106, entitled “State convention facility development act,” by amending the title and sections 3, 4, 8, 9, and 19 (MCL 207.623, 207.624, 207.628, 207.629, and 207.639), sections 3 and 9 as amended by 2022 PA 276 and sections 4 and 8 as amended by 2009 PA 61.

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.