SB 310 - This act prohibits political subdivisions from enforcing or enacting ordinances that prohibit residential dwelling rentals, or have the effect of prohibiting their rental. Ordinances in effect prior to January 1, 2018, 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 collect payment from a transient guest must retain records of rentals and notify transient guests that they are obligated to pay certain taxes. This act is similar to a provision of HCS/HB 608 (2017), a provision of HB 988 (2017), and SB 1117 (2016). JOHN GRANA