Bill Text: HI HB1539 | 2011 | Regular Session | Introduced

Hawaii House Bill 1539 (Prior Session Legislation)

Introduced

Bill Title: Transient Accommodations Tax; Resort fee

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Introduced - Dead) 2011-01-31 - (H) The committee(s) recommends that the measure be deferred. [HB1539 Detail]

Download: Hawaii-2011-HB1539-Introduced.html

HOUSE OF REPRESENTATIVES	H.B. NO.	1539
TWENTY-SIXTH LEGISLATURE, 2011
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-1, Hawaii Revised Statutes, is amended as follows:

1. By adding a new definition to read:

"Resort fee" means any additional fee, charge, surcharge, levy, assessment, or sum collected by an operator to defray the cost of maintaining facilities or amenities used in common or jointly with another operator.

2. By amending the definition of ""gross rental" or "gross rental proceeds"" to read:

"Gross rental" or "gross rental proceeds" means the gross receipts, cash or accrued, of the taxpayer received as compensation for the furnishing of transient accommodations and the value proceeding or accruing from the furnishing of such accommodations, including resort fees, without any deductions on account of the cost of property or services sold, the cost of materials used, labor cost, taxes, royalties, interest, discounts, or any other expenses whatsoever. Every taxpayer shall be presumed to be dealing on a cash basis unless the taxpayer proves to the satisfaction of the department of taxation that the taxpayer is dealing on an accrual basis and the taxpayer's books are so kept, or unless the taxpayer employs or is required to employ the accrual basis for the purposes of the tax imposed by chapter 237 for any taxable year in which event the taxpayer shall report the taxpayer's gross income for the purposes of this chapter on the accrual basis for the same period.

The words "gross rental" or "gross rental proceeds" shall not be construed to include the amounts of taxes imposed by chapter 237 or this chapter on operators of transient accommodations and passed on, collected, and received from the consumer as part of the receipts received as compensation for the furnishing of transient accommodations. Where transient accommodations are furnished through arrangements made by a travel agency or tour packager at noncommissionable negotiated contract rates and the gross income is divided between the operator of transient accommodations on the one hand and the travel agency or tour packager on the other hand, gross rental or gross rental proceeds to the operator means only the respective portion allocated or distributed to the operator, and no more. For purposes of this definition, where the operator maintains a schedule of rates for identifiable groups of individuals, such as kamaainas, upon which the accommodations are leased, let, or rented, gross rental or gross rental proceeds means the receipts collected and received based upon the scheduled rates and recorded as receipts in its books and records."

SECTION 2. New statutory material is underscored.

SECTION 3. This Act shall take effect on January 1, 2012.

INTRODUCED BY:	_____________________________

Report Title:

Transient Accommodations Tax; Resort fee

Description:

Imposes the Transient Accommodations Tax on resort fees.

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.