Bill Text: HI HB1979 | 2010 | Regular Session | Amended
Bill Title: Transient Accommodations Tax; Counties
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2010-02-10 - (H) Re-referred to FIN, referral sheet 24 [HB1979 Detail]
Download: Hawaii-2010-HB1979-Amended.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
1979 |
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TWENTY-FIFTH LEGISLATURE, 2010 |
H.D.1 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
relating to transient accommodations tax.
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 reporting. Not later than twenty days prior to the convening of every regular session, beginning with the 2011 regular session, each county shall report to the legislature on the transient accommodations tax proceeds received under section 237D-6.5(b)(3) for the prior year. Each county shall include in its report a detailed description of the county's use of the transient accommodation tax proceeds.
SECTION 2. Section 237D-6.5, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b) Revenues collected under this chapter, except for revenues collected under section 237D-2(b), shall be distributed as follows, with the excess revenues to be deposited into the general fund:
(1) 17.3 per cent of the revenues collected under this chapter shall be deposited into the convention center enterprise special fund established under section 201B-8; provided that beginning January 1, 2002, if the amount of the revenue collected under this paragraph exceeds $33,000,000 in any calendar year, revenues collected in excess of $33,000,000 shall be deposited into the general fund;
(2) 34.2 per cent of the revenues collected under this chapter shall be deposited into the tourism special fund established under section 201B-11 for tourism promotion and visitor industry research; provided that beginning on July 1, 2002, of the first $1,000,000 in revenues deposited:
(A) Ninety per cent shall be deposited into the state parks special fund established in section 184-3.4; and
(B) Ten per cent shall be deposited into the special land and development fund established in section 171-19 for the Hawaii statewide trail and access program;
provided that of the 34.2 per cent, 0.5 per cent shall be transferred to a sub-account in the tourism special fund to provide funding for a safety and security budget, in accordance with the Hawaii tourism strategic plan 2005-2015; provided further that of the revenues remaining in the tourism special fund after revenues have been deposited as provided in this paragraph and except for any sum authorized by the legislature for expenditure from revenues subject to this paragraph, beginning July 1, 2007, funds shall be deposited into the tourism emergency trust fund, established in section 201B-10, in a manner sufficient to maintain a fund balance of $5,000,000 in the tourism emergency trust fund; and
(3) 44.8 per cent of the revenues collected under
this chapter shall be transferred as follows: Kauai county shall receive 14.5
per cent, Hawaii county shall receive 18.6 per cent, city and county of
Honolulu shall receive 44.1 per cent, and Maui county shall receive 22.8 per
cent[.]; provided that:
(A) All revenues distributed to the counties under this paragraph shall be used for tourism-related purposes; and
(B) If any county fails to expend the revenues under this paragraph for tourism-related purposes, as determined by the legislature, an amount equal to the percentage of the revenue not expended for tourism-related purposes shall be withheld the following year from that county's distributive share under this paragraph.
Revenues collected under section 237D-2(b) shall be deposited into the general fund. All transient accommodations taxes shall be paid into the state treasury each month within ten days after collection and shall be kept by the state director of finance in special accounts for distribution as provided in this subsection."
SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 4. This Act shall take effect upon its approval; provided that:
(1) The amendments to section 237D-6.5, Hawaii Revised Statutes, shall not be repealed when that section is reenacted on June 30, 2015, pursuant to Act 61, Session Laws of Hawaii 2009; and
(2) This Act shall apply to taxable years beginning after December 31, 2009.
Report Title:
Transient Accommodations Tax; Counties
Description:
Requires the counties to: (1) use their TAT proceeds for tourism-related purposes; and (2) report annually to the legislature on the use of their TAT proceeds. If legislature determines any funds were not used for tourism-related purposes, requires that percentage of TAT revenues to be withheld from that county's distributive share during the following year.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
