(1) Notwithstanding § 67-4-1414 or another law to the contrary:(1) Except as provided in subdivision (2), on or after July 1, 2025, tax levied upon the privilege of occupancy of a short-term rental unit secured through a short-term rental unit marketplace, pursuant to any private act, must be collected and remitted in accordance with title 67, chapter 4, part 15; and(2) A municipality may adopt an ordinance or resolution requiring funds received from the department of revenue under § 67-4-1506 that were collected from the tax levied upon the privilege of occupancy of a short-term rental unit secured through a short-term rental unit marketplace to be used in accordance with § 67-4-1403(a).
(1) Except as provided in subdivision (2), on or after July 1, 2025, tax levied upon the privilege of occupancy of a short-term rental unit secured through a short-term rental unit marketplace, pursuant to any private act, must be collected and remitted in accordance with title 67, chapter 4, part 15; and
(2) A municipality may adopt an ordinance or resolution requiring funds received from the department of revenue under § 67-4-1506 that were collected from the tax levied upon the privilege of occupancy of a short-term rental unit secured through a short-term rental unit marketplace to be used in accordance with § 67-4-1403(a).