Bill Text: HI SB1004 | 2014 | Regular Session | Introduced
Bill Title: Works of Art Special Fund; Transient Accommodations Tax Revenues ($)
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2014-01-16 - Re-Referred to TSM/HWN/TEC, WAM. [SB1004 Detail]
Download: Hawaii-2014-SB1004-Introduced.html
THE SENATE |
S.B. NO. |
1004 |
TWENTY-SEVENTH LEGISLATURE, 2013 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO THE WORKS OF ART SPECIAL FUND.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. The purpose of this Act is to authorize the transfer of a fixed amount from the transient accommodations tax to the works of art special fund for the promotion and advancement of Hawaiian culture and the arts and to support organizations that honor and perpetuate Hawaiian culture and the arts.
SECTION 2. Section 103-8.5, Hawaii Revised Statutes, is amended to read as follows:
"§103-8.5
Works of art special fund. (a) There is created a works of art special
fund, into which shall be transferred [one]:
(1) One
per cent of all state fund appropriations for capital improvements designated
for the construction cost element; provided that this transfer shall apply only
to capital improvement appropriations that are designated for the construction
or renovation of state buildings[.]; and
(2) The share of transient accommodations tax revenues collected pursuant to section 237D-6.5(b) designated to this section.
The one per cent transfer requirement pursuant to paragraph (1) shall not apply to appropriations from the passenger facility charge special fund established by section 261-5.5 and the rental motor vehicle customer facility charge special fund established under section 261-5.6.
(b) The one per cent transfer requirement pursuant to subsection (a)(1) to the works of art special fund shall be used solely for the following purposes:
(1) Costs related to the acquisition of works of art, including any consultant or staff services required to carry out the art in public places and relocatable works of art programs;
(2) Site modifications, display, and interpretive work necessary for the exhibition of works of art;
(3) Upkeep services, including maintenance, repair, and restoration of works of art;
(4) Storing and transporting works of art.
(c) The one per cent amount, which is included in all capital improvement appropriations, shall be calculated at the time the appropriation bills are signed into law. The moneys shall be transferred into the works of art special fund upon availability of moneys from the appropriations. Each agency receiving capital improvement appropriations shall calculate the one per cent amount and transfer the moneys into the works of art special fund.
(d) The comptroller and the state foundation on culture and the arts shall decide on the specific art objects to acquire, giving first consideration to placing appropriate pieces of art at the locations of the original appropriation.
The selection of, commissioning artists for, reviewing of design, execution, and placement of, and the acceptance of works of art shall be the responsibility of the comptroller and the state foundation on culture and the arts in consultation with the affected agency or department.
Expenditures from the works of art special fund shall be made by the comptroller.
(e) The comptroller shall:
(1) Provide each agency receiving capital improvement appropriations with information regarding items that shall be included and excluded from the one per cent amount;
(2) Ensure that each agency calculates its one per cent amount correctly; and
(3) Ensure that each agency transfers the correct amount to the works of art special fund in a timely manner.
(f) The comptroller and the executive director shall track amounts due from each agency under the one per cent requirement as provided in this section.
(g) The amount transferred from the transient accommodations tax revenues to the works of art special fund pursuant to section 237D-6.5(b) shall be used as follows:
(1) For the promotion and advancement of Hawaiian culture and arts; and
(2) To support organizations that honor and perpetuate Hawaiian culture and arts."
SECTION 3. 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 revenue collected under this paragraph exceeds $33,000,000 in any fiscal 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 for any period beginning on July 1, 2012, and ending on June 30, 2015, no more than $71,000,000 per fiscal year shall be deposited into the tourism special fund established under section 201B-11; provided further that beginning on July 1, 2012, and ending on June 30, 2015, $2,000,000 shall be expended from the tourism special fund for development and implementation of initiatives to take advantage of expanded visa programs and increased travel opportunities for international visitors to Hawaii; and provided further 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 for any period beginning on July 1, 2011, and ending on June 30, 2015, the total amount transferred to the counties shall not exceed $93,000,000 per fiscal year.
[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. Beginning on July 1, 2013, $2,500,000_per fiscal year of the
revenues collected under this chapter shall be deposited into the works of art
special fund established under section 103-8.5 for purposes of the promotion,
advancement, and support of Hawaiian culture and arts.
As used in this subsection, "fiscal year" means the twelve-month period beginning on July 1 of a calendar year and ending on June 30 of the following calendar year."
SECTION 4. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 5. This Act shall take effect upon its approval; provided that the amendments made to section 237D-6.5, Hawaii Revised Statutes, made by this Act shall not be repealed when those sections are reenacted on June 30, 2015, pursuant to section 4 of Act 16, Session Laws of Hawaii 2009, and section 4 of Act 103, Session Laws of Hawaii 2011.
INTRODUCED BY: |
_____________________________ |
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BY REQUEST |
Report Title:
Works of Art Special Fund; Transient Accommodations Tax Revenues
Description:
Authorizes the transfer of a portion of the Transient Accommodations Tax revenues to the Works of Art Special fund for the promotion, advancement, and support of Hawaiian culture and the arts.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.