SCS/SB 1117 - This act prohibits political subdivisions from enforcing or enacting ordinances that prohibit or unreasonably restrict residential dwelling rentals, or regulate such rentals based solely on their use as a residential dwelling rental. Ordinances in effect prior to August 28, 2016, may be enforced. Definitions for "residential dwelling" and "residential dwelling rental" are provided under the act. This act specifies certain areas regarding residential dwelling rentals that may be regulated. Guests of residential dwelling rentals must pay all applicable taxes imposed by the state or a local taxing entity. A facilitation platform, which is defined by the act, must collect and remit any taxes a transient guest is required to pay. Intermediaries that facilitate rentals of residential dwellings that do not meet the definition of a facilitation platform must retain records of rentals and notify transient guests that they are obligated to pay certain taxes. Under this act, residential dwelling rentals are excluded from the definition of "lodging establishment" for purposes of certain laws regulating hotels, motels, and other similar lodging establishments. MEGHAN LUECKE