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which the TAR has been advertised. The owner and host shall be jointly liable for <br />all fees and fines imposed in connection with the TAR. <br />39. Bill 121 provides additional provisions for TARs that have received three or more <br />enforcement actions within a twelve-month period, which will then allow the <br />Planning Director to either suspend their TAR registration and, if applicable, <br />nonconforming use certificate for a period of two years, or refuse to renew a <br />certificate or registration if the applicant has not addressed an enforcement <br />violation. <br />40. Bill 121 also proposes to establish a transient accommodation rental enforcement <br />account administered by the Planning Director, for the purpose of enforcing this <br />proposed transient accommodation rental law. The account will be funded by fees <br />collected for registration of TARs, fees collected for annual renewal of TARs, <br />fines collected from enforcement actions and if applicable, nonconforming use <br />certificates. <br />PROPERTY TAX ASSESSMENTS <br />41. Bill 121 proposes eligibility requirements for homeowner tax assessments for <br />TARs pursuant to Chapter 19 (Property Tax). Bill 121 goes further to allow for a <br />tax amnesty period to be established for TARs. <br />LOSS OF NONCONFROMING TARs DUE TO EMERGENCY <br />42. Should a declared emergency occur, Bill 121 proposes a provision that requires <br />the Director to assess the effect of the permanent loss of a TAR when a declared <br />emergency occurs, such as lava inundation. The Director can initiate legislative <br />and administrative opportunities to restore the loss of TARs within the affected <br />judicial district. <br />HOSTING PLATFORMS <br />43. Proposed in Bill 121 is a registration process and registration fee for all hosting <br />platforms which includes submitting a registration form to the Department that <br />shall include written consent from all owners or operators of TARs. <br />44. The hosting platform may cancel its registration by written notice and the director <br />may cancel a hosting platforms registration for cause, including violations of this <br />Code. <br />-12- <br />