RELATING TO TRANSIENT ACCOMMODATIONS.

Requires the department of taxation to manage a public database of all registered transient accommodation and resort time share vacation plan businesses. Makes failure to register as a business of furnishing transient accommodations a class C felony rather than a misdemeanor. Requires filers of transient accommodations tax to include the amount of transient accommodations tax revenues collected by zip code on tax return form. Requires filers of transient accommodations tax to include certificate of registration number on annual tax return. Applies to taxable years beginning after 12/31/16.