Bill Text: HI SB148 | 2021 | Regular Session | Introduced
Bill Title: Relating To Taxation.
Spectrum: Partisan Bill (Democrat 8-0)
Status: (Engrossed - Dead) 2021-03-25 - 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 none excused (0). [SB148 Detail]
Download: Hawaii-2021-SB148-Introduced.html
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THE SENATE |
S.B. NO. |
148 |
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THIRTY-FIRST LEGISLATURE, 2021 |
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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. The legislature finds that there is an issue regarding the payment of appropriate taxes on the rent or rent-equivalent obtained from irregular landlord-tenant arrangements such as in a work-for-room-and-board or rent-to-own arrangement. In particular, the legislature finds that landlords in rent-to-own situations take advantage of the summary possession proceedings instead of foreclosure actions without having paid the general excise taxes or transient accommodation taxes required in normal long- or short-term lease situations.
The purpose of this Act is to ensure that prior to the issuance of a writ of summary possession, a landlord must provide proof of payment of general excise taxes on rent or rent-equivalent paid by the tenant during the period of tenancy.
SECTION 2. Chapter 666, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§666- Writ of possession; proof of payment of applicable
taxes. As a condition to the
issuance of a writ of possession a landlord, lessor, or plaintiff in a summary
possession action shall submit to the issuing court general excise tax forms
showing a declaration of rents paid, a tax clearance certificate from the
department of taxation showing payment of general excise tax on rentals, or
both. Such records shall serve as rebuttable
evidence of payment of all general excise and transient accommodation taxes due
to the State, including penalties if applicable, for the entirety of the
tenancy at issue. For tenancies greater
than twelve months, a general excise tax form or tax clearance certificate that
reflects the preceding twelve months shall be deemed sufficient to satisfy the requirements
of this section."
SECTION 3. New statutory material is underscored.
SECTION 4. This Act shall take effect upon its approval.
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INTRODUCED BY: |
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Report Title:
Landlord-tenant; Summary Possession; Taxes
Description:
Requires certain landlords, lessors, or plaintiffs in a summary possession action to provide proof of payment of taxes due to the State as a condition of the issuance of a writ of possession.
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.
