Expands definition of landlords required to provide receipt for rent cash payment made by tenant.

This bill (S 414) expands the requirement for landlords to provide written receipts for cash rent payments. It broadens the definition of "landlord" to include anyone renting dwelling units for at least one month (except hotels, motels, or transient properties), removing previous exceptions for small owner-occupied properties. Landlords must now provide receipts detailing the payment amount, purpose, date, and names of both parties for every cash rent payment. Violations carry escalating penalties ($100 for first offense, increasing for repeat violations), and tenants can use a landlord's failure to provide receipts as a defense in eviction cases for nonpayment.