HOUSE OF REPRESENTATIVES |
H.B. NO. |
169 |
TWENTY-EIGHTH LEGISLATURE, 2015 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO TAXATION.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 237D-2, Hawaii Revised Statutes, is amended by amending subsection (c) to read as follows:
"(c) 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] 9.25
per cent on the fair market rental value."
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 Statutory material to be repealed is bracketed and stricken.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, 2015.
INTRODUCED BY: |
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Report Title:
Transient Accommodations Tax; Increase; Resort Time Share Vacation Units
Description:
Increases the transient accommodations tax imposed on resort time share vacation units from 7.25% to 9.25% of the fair market rental value.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.