Relating to transient lodging taxes; and prescribing an effective date.

Expands definition of "transient lodging intermediary" to include person that collects consideration for occupancy of transient lodging and person that receives fee or commission and requires transient lodging provider to use specified third-party entity to collect consideration for occupancy of transient lodging. Provides joint and several liability for state transient lodging tax for each and every owner of transient lodging. Provides rules governing filing of local transient lodging tax returns. Authorizes unit of local government to subpoena and examine witnesses, administer oaths and order production of evidence in hands of any person as necessary and proper in prosecution of inquiries related to local transient lodging tax. ] Takes effect on later of 91st day following adjournment sine die or July 1, 2018.