Bill Text: HI HB2078 | 2012 | Regular Session | Introduced
Bill Title: Transient Accommodations; Registration Identification Number; Advertisements; Websites; Department of Taxation; Local Contact
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2012-07-11 - (H) Became law without the Governor's signature, Act 326, 7/10/2012, (Gov. Msg. No. 1443). [HB2078 Detail]
Download: Hawaii-2012-HB2078-Introduced.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
2078 |
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TWENTY-SIXTH LEGISLATURE, 2012 |
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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-4, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) Each operator or plan manager as a condition precedent to engaging or continuing in the business of furnishing transient accommodations or in business as a resort time share vacation plan shall register with the director the name and address of each place of business within the State subject to this chapter. The operator or plan manager shall make a one-time payment as follows:
(1) $5 for each registration for transient accommodations consisting of one to five units;
(2) $15 for each registration for transient accommodations consisting of six or more units; and
(3) $15 for each resort time share vacation plan within the State;
upon receipt of which the director shall issue a certificate of registration in such form as the director determines, attesting that the registration has been made. The registration shall not be transferable and shall be valid only for the operator or plan manager in whose name it is issued and for the transaction of business at the place designated therein.
The registration, or in lieu thereof a notice stating where the registration may be inspected and examined, shall at all times be conspicuously displayed at the place for which it is issued. The registration identification number shall be displayed conspicuously in all advertisements and solicitations regarding the place for which the registration is issued. Acquisition of additional transient accommodation units after payment of the one-time fee shall not result in additional fees.
The registration provided for by this section shall be effective until canceled in writing. Any application for the reissuance of a previously canceled registration identification number shall be regarded as a new registration application and shall be subject to the payment of the one-time registration fee. The director may revoke or cancel any license issued under this chapter for cause as provided by rule under chapter 91."
SECTION 2. New statutory material is underscored.
SECTION 3. This Act shall take effect upon its approval; provided that the requirement to display a registrant's transient accommodations tax registration identification number established pursuant to this Act shall commence on January 1, 2013.
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INTRODUCED BY: |
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Report Title:
Transient Accommodations Tax; Registration Identification Number; Advertisements
Description:
Requires that all advertisements and solicitations for transient accommodations conspicuously display the registration identification number. Applies beginning 1/1/13.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
