THE SENATE	S.B. NO.	148
THIRTY-FIRST LEGISLATURE, 2021		S.D. 1
STATE OF HAWAII		H.D. 1

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 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 based on non-payment of monetary rent, a landlord shall provide a general excise tax license in good standing.

     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; general excise tax license.  As a condition to the issuance of a writ of possession a landlord, lessor, or plaintiff in a summary possession action based on nonpayment of monetary rent shall submit to the issuing court a general excise tax license in good standing."

     SECTION 3.  New statutory material is underscored.

     SECTION 4.  This Act shall take effect on May 6, 2137.

 

Report Title:

Landlord-tenant; Summary Possession; General Excise Tax

 

Description:

Requires landlords, lessors, or plaintiffs in a summary possession action based on nonpayment of monetary rent to submit a general excise tax license in good standing as a condition to the issuance of a writ of possession.  Effective 5/6/2137.  (HD1)

 

 

 

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