HOUSE OF REPRESENTATIVES	H.B. NO.	1584
TWENTY-EIGHTH LEGISLATURE, 2016		H.D. 1
STATE OF HAWAII

A BILL FOR AN ACT

 

 

RELATING TO TAXATION.

 

 

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

 

     SECTION 1.  Chapter 237D, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§237D-    County surcharge on transient accommodations tax.  (a)  Each county is authorized to levy and collect a monthly county surcharge of:

     (1)  9.25 per cent on the gross rental or gross rental proceeds derived from furnishing transient accommodations; and

     (2)  8.25 per cent for the period beginning January 1, 2016, and 9.25 per cent for the period beginning January 1, 2017, on the fair market rental value of a resort time share vacation unit.

     (b)  Every operator shall pay to the applicable county the county surcharge transient accommodations tax imposed by this section.

     (c)  The county surcharge on transient accommodations tax shall apply to the occupant of a resort time share vacation unit.  Every plan manager shall be liable for and pay to the applicable county the surcharge imposed by this section.  Every resort time share vacation plan shall be represented by a plan manager who shall be subject to this section.

     (d)  Each county surcharge on transient accommodations tax that is adopted or extended shall be levied beginning in the taxable year after the adoption of the relevant county ordinance.

     (e)  Within ten days after collection all county surcharge on transient accommodations tax shall be paid to the county treasury for the county in which the surcharge was collected each month and shall be kept by each county director of finance in special accounts.

     (f)  Each county shall prescribe the necessary forms to report and remit the county surcharge on transient accommodations tax to the applicable county.

     (g)  The director of finance of each county shall adopt rules to manage the county surcharge on transient accommodations tax and comply with this section."

     SECTION 2.  New statutory material is underscored.

     SECTION 3.  This Act shall take effect on July 1, 2120.

 

Report Title:

Transient Accommodations Tax; County Surcharge

 

Description:

Authorizes each county to levy and collect an 8.25 to 9.25 per cent monthly surcharge on the transient accommodations tax.  (HB1584 HD1)

 

 

 

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