Category Archives: General Excise (HRS 237)

HB 1590 HD3 

General Excise (HRS 237), Transient Accommodations Tax (HRS 237D)

SUBJECT:  GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, Short-term Vacation Rentals Enforcement; Hosting Platform as Tax Collection Agent

BILL NUMBER: HB 1590 HD3

INTRODUCED BY: FIN

EXECUTIVE SUMMARY: Part I: Allows counties to use time-stamped screenshots as evidence for the enforcement of short-term vacation rentals. Requires the Hawaiʻi Tourism Authority’s plans, practices, and efforts involving destination management to include promotion of use of traditional or lawful transient accommodations. Clarifies that the counties may use revenue from the County Transient Accommodations Tax for the enforcement of short-term vacation rentals. Appropriates funds. Part II: Requires hosting platforms that earn service fees for providing booking services for short-term vacation rentals to register with the Department of Taxation as tax collection agents and report, collect, and remit general excise and transient accommodations taxes on behalf of operators. Part II effective 1/1/2027. Effective 7/1/3000. (HD3) 

SYNOPSIS:  Adds a new chapter to the HRS stating that a county may consider time-stamped screenshots of vacation rentals operating illegally on a hosting platform as evidence of the offering or advertising of illegal short-term vacation rentals.  Continue reading HB 1590 HD3  →

HB 2429; SB 3278

General Excise (HRS 237), Net Income (HRS 235), Use (HRS 238)

SUBJECT:  INCOME, GENERAL EXCISE, USE, Tax Expenditure Disclosure and Evaluation

BILL NUMBER: HB 2429; SB 3278

INTRODUCED BY: HB by YAMASHITA; SB by DELA CRUZ

EXECUTIVE SUMMARY: Requires tax expenditure disclosure to, and evaluation by, the Department of Business, Economic Development, and Tourism for certain income tax credits and general excise and use tax exemptions.

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HB 2570, SB 3303

General Excise (HRS 237), Miscellaneous

SUBJECT:  MISCELLANEOUS, GENERAL EXCISE, Sports Wagering with Wagering Tax

BILL NUMBER: HB 2570, SB 3303

INTRODUCED BY:  HB by HOLT, KAHALOA, KEOHOKAPU-LEE LOY, MORIKAWA, OLDS; SB by KANUHA

EXECUTIVE SUMMARY: Allows for the regulation of sports wagering by the Department of Business, Economic Development, and Tourism. Establishes licensing requirements for sports wagering operators and sports wagering suppliers. Establishes a general excise tax to be levied on sports wagering operator licenses. Establishes the Problem Gambling Prevention and Treatment Special Fund to be administered and expended by the Department of Health. Specifies that legal sports wagering and fantasy sports contests shall not be considered contests of chance or gambling. Authorizes the Department of Business, Economic Development, and Tourism to perform criminal history record checks on applicants and licensees relating to sports wagering.

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HB 1945

General Excise (HRS 237), Miscellaneous, Public Service Company (HRS 239)

SUBJECT:  MISCELLANEOUS, GENERAL EXCISE, PUBLIC SERVICE COMPANY, Gaming on Cruise Ships with Wagering Tax

BILL NUMBER: HB 1945

INTRODUCED BY: TAM, AMATO, ILAGAN, KAHALOA, KUSCH, MIYAKE, MORIKAWA, OLDS, TAKAYAMA

EXECUTIVE SUMMARY: Beginning 8/1/2027, authorizes gaming on cruise ships while a cruise ship is traveling within any state waters or for specified times while docked at a state harbor. Imposes a twenty per cent wagering tax on the adjusted gross receipts derived from gaming on cruise ships. Requires the Department of Commerce and Consumer Affairs to report to the Legislature.

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HB 2575, SB 2594

General Excise (HRS 237), Use (HRS 238)

SUBJECT:  GENERAL EXCISE, USE, Apply Retail Rate to Rental Motor Vehicles

BILL NUMBER: HB 2575, SB 2594

INTRODUCED BY:  HB by TAKENOUCHI, CHUN, GARRETT, KAHALOA, KILA, POEPOE; SB by MORIWAKI, CHANG, Hashimoto, San Buenaventura

EXECUTIVE SUMMARY: Applies the retail or higher general excise tax or use tax rate to purchases or imports of new motor vehicles by rental car companies. Appropriates funds for a position in the Department of Taxation.

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HB 2141, SB 2816

General Excise (HRS 237), Net Income (HRS 235), Unemployment (HRS 383)

SUBJECT:  INCOME, GENERAL EXCISE, UNEMPLOYMENT, Add to eligible Enterprise Zones including collaborators with John A. Burns School of Medicine

BILL NUMBER: HB 2141, SB 2816

INTRODUCED BY:  HB by ILAGAN, GARCIA, GEDEON, ICHIYAMA, KAHALOA, KAPELA, KILA, KUSCH, MARTEN, MATSUMOTO, MORIKAWA, REYES ODA, SAYAMA, SHIMIZU, SOUZA, TAKAYAMA, TEMPLO; SB by MORIWAKI, HASHIMOTO, LAMOSAO, San Buenaventura

EXECUTIVE SUMMARY: Increases the number of enterprise zones that may be nominated by each county. Authorizes enterprise zone designation for census tracts that contain the University of Hawaiʻi John A. Burns School of Medicine and the University of Hawaiʻi Cancer Center. Allow businesses not established in an enterprise zone to qualify for enterprise zone benefits; provided that they have entered into a binding collaboration or contract with a business that is established in the census tract that contains the University of Hawaiʻi John A. Burns School of Medicine or the University of Hawaiʻi Cancer Center.

Continue reading HB 2141, SB 2816 →

HB 2141, SB 2816

General Excise (HRS 237), Net Income (HRS 235), Unemployment (HRS 383)

SUBJECT:  INCOME, GENERAL EXCISE, UNEMPLOYMENT, Add to eligible Enterprise Zones including collaborators with John A. Burns School of Medicine

BILL NUMBER: HB 2141, SB 2816

INTRODUCED BY:  HB by ILAGAN, GARCIA, GEDEON, ICHIYAMA, KAHALOA, KAPELA, KILA, KUSCH, MARTEN, MATSUMOTO, MORIKAWA, REYES ODA, SAYAMA, SHIMIZU, SOUZA, TAKAYAMA, TEMPLO; SB by MORIWAKI, HASHIMOTO, LAMOSAO, San Buenaventura

EXECUTIVE SUMMARY: Increases the number of enterprise zones that may be nominated by each county. Authorizes enterprise zone designation for census tracts that contain the University of Hawaiʻi John A. Burns School of Medicine and the University of Hawaiʻi Cancer Center. Allow businesses not established in an enterprise zone to qualify for enterprise zone benefits; provided that they have entered into a binding collaboration or contract with a business that is established in the census tract that contains the University of Hawaiʻi John A. Burns School of Medicine or the University of Hawaiʻi Cancer Center.

Continue reading HB 2141, SB 2816 →