Imposing an additional temporary state tax on lodging.

HB 1882 imposes a temporary 2% state tax on short-term lodging (like hotels and vacation rentals) for stays between April 1, 2026, and September 30, 2026, affecting businesses that provide such accommodations. The tax applies to reservations made after the bill's effective date and excludes stays of one month or longer. Revenue collected will fund a new "enhanced tourism account," with 25% distributed to counties based on tax collection, 25% supporting human trafficking victim programs, and 50% for state tourism initiatives. The tax and account expire on July 1, 2027, with any remaining funds transferred to the state general fund.