HOUSE OF REPRESENTATIVES	H.B. NO.	1339
TWENTY-SEVENTH LEGISLATURE, 2013		H.D. 1
STATE OF HAWAII

A BILL FOR AN ACT

 

 

RELATING TO THE TRANSIENT ACCOMMODATIONS TAX.

 

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 

     SECTION 1.  Section 237D-2, Hawaii Revised Statutes, is amended to read as follows:

     "§237D-2  Imposition and rates.  (a)  There is levied and shall be assessed and collected each month a tax of:

     (1)  Five per cent for the period beginning on January 1, 1987, to June 30, 1994;

     (2)  Six per cent for the period beginning July 1, 1994, to December 31, 1998; and

     (3)  [7.25] Seven and a quarter per cent for the period beginning on January 1, 1999, and thereafter;

on the gross rental or gross rental proceeds derived from furnishing transient accommodations.

     (b)  There is levied and shall be assessed and collected each month an additional:

     (1)  One per cent for the period beginning July 1, 2009, to June 30, 2010; and

     (2)  Two per cent for the period beginning July 1, 2010, to June 30, 2015;

on the gross rental or gross rental proceeds derived from furnishing transient accommodations.  The rate levied and assessed under this subsection shall be additional to the rate levied and assessed under subsection (a)(3).

     [(c)  There is levied and shall be assessed and collected each month a daily tax of $10 for every transient accommodation that is furnished on a complimentary or gratuitous basis, or otherwise at no charge, including transient accommodations furnished as part of a package.

      (d)] (c)  Every operator shall pay to the State the tax imposed by subsections (a)[,] and (b),[ and (c),] as applicable, as provided in this chapter.

     [(e)] (d)  There is levied and shall be assessed and collected each month, on the occupant of a resort time share vacation unit, a transient accommodations tax of [7.25] seven and a quarter per cent on the fair market rental value.

     [(f)] (e)  Every plan manager shall be liable for and pay to the State the transient accommodations tax imposed by subsection [(e)] (d) as provided in this chapter.  Every resort time share vacation plan shall be represented by a plan manager who shall be subject to this chapter."

     SECTION 2.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 3.  This Act shall take effect on July 1, 2020.

 

Report Title:

Transient Accommodations Tax; Minimum Daily Tax

 

Description:

Repeals the $10 daily transient accommodations tax collected each month for transient accommodations furnished on a complimentary or gratuitous basis.  Effective July 1, 2020.  (HB1339 HD1)

 

 

 

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