relative to a property lien resulting from unpaid meals and rooms taxes.

This bill establishes that unpaid meals and rooms taxes, along with associated penalties and interest, become a legal lien against all property owned by the business operator responsible for collecting them. The lien attaches to both real and personal property once the tax authority makes a formal demand for payment and remains in effect until the debt is fully satisfied or the claim becomes unenforceable. To ensure clarity, the law defines "operator" to include individuals with managerial or custodial control over tax collection, while explicitly excluding mere owners without such responsibility, and requires any lien on real estate to be recorded at the county registry to be valid.