Bill Text: HI HB2368 | 2020 | Regular Session | Amended
Bill Title: Relating To Rental Motor Vehicle Marketplace Facilitators.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2020-02-05 - Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Representative(s) McDermott, Saiki excused (2). [HB2368 Detail]
Download: Hawaii-2020-HB2368-Amended.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
2368 |
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THIRTIETH LEGISLATURE, 2020 |
H.D. 1 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO RENTAL MOTOR VEHICLE MARKETPLACE FACILITATORS.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Chapter 251, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§251- Rental
motor vehicle marketplace facilitators. (a)
A rental motor vehicle marketplace facilitator, as defined under section
251-1, shall be deemed the rental motor vehicle lessor for purposes of section
251-2.
(b) Any person other than a rental motor vehicle
marketplace facilitator who provides a forum, whether physical or electronic,
in which rental motor vehicle lessors list or advertise rental motor vehicles
for lease and takes or processes lease orders shall:
(1) Post a
conspicuous notice on its forum that informs rental motor vehicle lessors
intending to lease rental motor vehicles in this State that the rental motor
vehicle lessor is required to pay the rental motor vehicle and tour vehicle
surcharge tax under section 251-2; and
(2) No later than
the twentieth day of the fourth month following the close of the taxable year,
submit a report to the department that includes, with respect to each rental
motor vehicle lessor, the following:
(A) The
rental motor vehicle lessor's name, billing address, and mailing address;
(B) The
address in this State at which the rental motor vehicle was delivered to the
lessee; and
(C) The
aggregate dollar amount of the lessee's leases from the lessor;
provided that the person, in lieu of complying
with the notice and reporting requirements in this subsection, may elect to be
deemed the rental motor vehicle lessor as provided in subsection (a).
(c) Any person who fails to comply with
subsection (b) and has not elected to be deemed the rental motor vehicle
lessor, unless it is shown that the failure is due to reasonable cause and not
due to neglect, shall be assessed a penalty of $1,000 if the failure is for not
more than one month, with an additional $1,000 for each additional month or
fraction thereof during which the failure continues, not to exceed $12,000 in
the aggregate.
(d) Notwithstanding subsections (a) and (b), this
section shall not apply to transactions involving rental motor vehicles leased
by a lessor, who in any single month in the past twelve months, has leased one
or more rental motor vehicles for thirty or more days or portions of days in
the aggregate. For purposes of this
subsection, the term "lessor" does not include a rental motor vehicle
marketplace facilitator."
SECTION 2. Section 251-1, Hawaii Revised Statutes, is amended by adding a new definition to be appropriately inserted and to read as follows:
""Rental motor vehicle
marketplace facilitator" means any person who leases or assists in the
lease of rental motor vehicles on behalf of another rental motor vehicle lessor
by:
(1) Providing a
forum, whether physical or electronic, in which lessors list or advertise the
lease of rental motor vehicles; and
(2) Collecting
payment from the rental motor vehicle lessee, either directly or indirectly
through an agreement with a third party."
SECTION 3. New statutory material is underscored.
SECTION 4. This Act shall take effect on July 1, 2050.
Report Title:
Rental Motor Vehicle Marketplace Facilitators; Lessors; Rental Motor Vehicle and Tour Vehicle Surcharge Tax
Description:
Deems rental motor vehicle marketplace facilitators to be the lessors and operators for purposes of the rental motor vehicle and tour vehicle surcharge tax. Effective 7/1/2050. (HD1)
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.
