HI SB714 | 2019 | Regular Session
Note: Carry Foward to future SB714
Status
Spectrum: Partisan Bill (Democrat 1-0)
Status: Engrossed on March 5 2019 - 50% progression, died in committee
Action: 2019-03-07 - Referred to TIA, FIN, referral sheet 27
Pending: House Tourism & International Affairs Committee
Text: Latest bill text (Amended) [HTML]
Status: Engrossed on March 5 2019 - 50% progression, died in committee
Action: 2019-03-07 - Referred to TIA, FIN, referral sheet 27
Pending: House Tourism & International Affairs Committee
Text: Latest bill text (Amended) [HTML]
Summary
Imposes the transient accommodations tax on resort fees that are calculated separately from the advertised transient accommodation's rate. Clarifies the calculation of the transient accommodations tax. Amends the formula for the amount of transient accommodations tax to be collected from time shares by increasing the base on which time share occupancy is taxed from one-half of the gross daily maintenance fees paid by the owner and are attributable to the time share unit to one hundred per cent of the gross daily maintenance fees. Requires transient accommodations intermediaries to register with the director of taxation before arranging to furnish transient accommodations at noncommissioned negotiated contract rates. Specifies that the transient accommodations tax is to be collected from transient accommodations intermediaries who arrange transient accommodations at noncommissioned negotiated contract rates in the same manner as transient accommodations operators. Applies to taxable years beginning after 12/31/2019. (SD2)
Title
Relating To The Transient Accommodations Tax.
Sponsors
History
Date | Chamber | Action |
---|---|---|
2019-03-07 | House | Referred to TIA, FIN, referral sheet 27 |
2019-03-07 | House | Pass First Reading |
2019-03-05 | House | Received from Senate (Sen. Com. No. 224) in amended form (SD 2). |
2019-03-05 | Senate | Report Adopted; Passed Third Reading, as amended (SD 2). Ayes, 23; Aye(s) with reservations: Senator(s) Inouye. Noes, 1 (Senator(s) Fevella). Excused, 1 (Senator(s) Harimoto). Transmitted to House. |
2019-03-01 | Senate | 48 Hrs. Notice 03-05-19. |
2019-03-01 | Senate | Reported from WAM (Stand. Com. Rep. No. 1121) with recommendation of passage on Third Reading, as amended (SD 2). |
2019-02-19 | Senate | The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 7 Aye(s): Senator(s) Dela Cruz, Keith-Agaran, Kidani, Moriwaki, Riviere; Aye(s) with reservations: Senator(s) Inouye, Kanuha ; 1 No(es): Senator(s) Fevella; and 5 Excused: Senator(s) English, Harimoto, K. Kahele, Shimabukuro, Taniguchi. |
2019-02-15 | Senate | The committee(s) on WAM will hold a public decision making on 02-19-19 9:30AM in conference room 211. |
2019-02-15 | Senate | Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. |
2019-02-15 | Senate | Reported from EET (Stand. Com. Rep. No. 552) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM. |
2019-02-13 | Senate | The committee(s) on EET recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EET were as follows: 4 Aye(s): Senator(s) Wakai, Taniguchi, J.Keohokalole; Aye(s) with reservations: Senator(s) Inouye ; 1 No(es): Senator(s) Fevella; and 0 Excused: none. |
2019-02-07 | Senate | The committee(s) on EET has scheduled a public hearing on 02-13-19 2:50PM in conference room 414. |
2019-02-04 | Senate | The committee(s) on EET deleted the measure from the public hearing scheduled on 02-06-19 3:00PM in conference room 414. |
2019-02-01 | Senate | The committee(s) on EET has scheduled a public hearing on 02-06-19 3:00PM in conference room 414. |
2019-01-24 | Senate | Referred to EET, WAM. |
2019-01-22 | Senate | Passed First Reading. |
2019-01-18 | Senate | Introduced. |
Same As/Similar To
SB714 (Carry Over) 2019-03-07 - Referred to TIA, FIN, referral sheet 27
Subjects
Gross Rental Price
Hotel Resort Fees
Tax Base
Time Shares
Transient Accommodations Intermediaries
Transient Accommodations Tax
Hotel Resort Fees
Tax Base
Time Shares
Transient Accommodations Intermediaries
Transient Accommodations Tax