Bill Text: HI HB976 | 2012 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Transient Accommodations Tax; Minimum

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2011-12-01 - Carried over to 2012 Regular Session. [HB976 Detail]

Download: Hawaii-2012-HB976-Amended.html

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STAND. COM. REP. NO.  295

 

Honolulu, Hawaii

                , 2011

 

RE:   H.B. No. 976

      H.D. 1

 

 

 

 

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Sixth State Legislature

Regular Session of 2011

State of Hawaii

 

Sir:

 

     Your Committee on Tourism, to which was referred H.B. No. 976 entitled:

 

"A BILL FOR AN ACT RELATING TO TAXATION,"

 

begs leave to report as follows:

 

     The purpose of this bill is to specify that the transient accommodations tax (TAT) collected should be the higher of $8 per day per unit or 7.25 percent of the gross proceeds, beginning July 1, 2011.

 

     The Department of Taxation testified in support of this bill.  Marriott Vacation Club International opposed this measure.  Starwood Hotels and Resorts and the Tax Foundation of Hawaii provided comments.

 

     Your Committee has amended this bill by assessing a TAT of $4 per day per unit beginning on July 1, 2013.

 

     As affirmed by the record of votes of the members of your Committee on Tourism that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 976, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 976, H.D. 1, and be referred to the Committee on Finance.

 

Respectfully submitted on behalf of the members of the Committee on Tourism,

 

 

		____________________________ TOM BROWER, Chair