Bill Text: HI HCR109 | 2021 | Regular Session | Introduced

Hawaii House Concurrent Resolution 109 (Prior Session Legislation)

Introduced

Bill Title: Urging The Legislature To Lift The Ceiling On Transient Accommodations Tax Revenues Distributed To The Counties.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2021-03-15 - Referred to LAT, FIN, referral sheet 25 [HCR109 Detail]

Download: Hawaii-2021-HCR109-Introduced.html

HOUSE OF REPRESENTATIVES	H.C.R. NO.	109
THIRTY-FIRST LEGISLATURE, 2021
STATE OF HAWAII

HOUSE CONCURRENT

RESOLUTION

urging the legislature to lift the ceiling on transient accommodations tax revenues distributed to the counties.

WHEREAS, transient accommodations tax revenues are collected by the State based on the gross rental receipts of lodging suppliers in the State; and

WHEREAS, revenues from the transient accommodations tax thus increase or decrease based on the cyclical nature of the visitor industry; and

WHEREAS, counties expend transient accommodations tax revenues for general government purposes that benefit visitors and residents alike, including essential services such as police and fire protection and management of public spaces like beaches and parks; and

WHEREAS, statutory provisions authorizing the transient accommodations tax and allocating its revenues have been amended frequently to meet perceived government needs and desired public purposes; and

WHEREAS, these numerous amendments have created an instability among various stakeholders, including the State, the counties, the visitor industry, the Hawaii Tourism Authority, and other recipients or potential recipients of transient accommodations tax revenues; and

WHEREAS, pursuant to section 237D-6.5(b)(4), Hawaii Revised Statutes, $103,000,000 of revenues generated from the transient accommodations tax in the State are distributed to each of the counties as follows: 14.5 percent to Kauai County; 18.6 percent to Hawaii County; 22.8 percent to Maui County; and 44.1 percent to the City and County of Honolulu; and

WHEREAS, eliminating the fixed dollar amount that caps the total transient accommodations tax revenue distributed to the counties would allow the counties to receive a proportional allocation that increases or decreases as does the actual revenue collected; and

WHEREAS, eliminating this cap would create a fairer, more balanced, and reasonable compromise between competing interests for scarce resources; now, therefore,

BE IT RESOLVED by the House of Representatives of the Thirty-first Legislature of the State of Hawaii, Regular Session of 2021, the Senate concurring, that this body is urged to lift the ceiling on transient accommodations tax revenues distributed to the counties; and

BE IT FURTHER RESOLVED that certified copies of this Concurrent Resolution be transmitted to the Governor; President of the Senate; Speaker of the House of Representatives; and Mayors of the Counties of Kauai, Hawaii, and Maui, and the City and County of Honolulu.