Relating to transient lodging taxes; prescribing an effective date.

Expands definition of "transient lodging intermediary" to include person that requires transient lodging provider to use specific third-party entity to collect consideration for occupancy of transient lodging. Provides that, if consideration for transient lodging is rendered in kind, tax must be computed on real market value of consideration as of date consideration is rendered. Authorizes Department of Revenue to hold transient lodging provider, including each and every owner, and any transient lodging intermediary jointly and severally liable for any transient lodging tax with respect to transient lodging transaction. Takes effect on 91st day following adjournment sine die.