Short stay accommodation providers must pay a levy.

Registered providers must lodge a return and pay the levy to the Commissioner.

Providers must notify the Commissioner if they are no longer liable for the levy.

Caravan parks, camping grounds, health facilities, schools and TasTAFE are exempt from the levy.

The Commissioner can cancel a provider's registration.

Fines for failing to meet levy obligations go up to 100 penalty units for bodies corporate; individuals face fines up to 20 penalty units.