The ever-increasing popularity of short-term lodging reservation websites that allow individuals to list their spare rooms, apartments, condos or entire homes has given way to a host of new legal issues for municipalities, condo associations and landlords. This panel will discuss the impact of these types of websites and hosting businesses on a variety of real estate, tax and public law concerns, with a focus on how different municipalities are addressing the impact on the traditional rental markets, the rise of de facto hotels, and tax implications through new regulations, statutes and recent court decisions. Specific topics include: