Category Archives: Transient Accommodations Tax (HRS 237D)

SB 775 SD 2, Proposed HD 1

Transient Accommodations Tax (HRS 237D)

SUBJECT:  TRANSIENT ACCOMODATIONS, Reallocates TAT earmarks

BILL NUMBER:  SB 775 SD 2, Proposed HD 1

INTRODUCED BY: House Committees on Labor & Tourism and Finance

EXECUTIVE SUMMARY: Establishes the natural resource management special fund and authorizes uses for moneys in the fund. Establishes a natural resource management commission to guide and approve the disbursement of moneys deposited into the fund. Allocates transient accommodations tax revenues to the natural resource management special fund. Allocates transient accommodations tax revenues to the Hawaii tourism authority. Repeals the allocation of transient accommodations tax revenues to the special land and development fund. Appropriates funds from the natural resource management special fund and for operating expenses of the Hawaii tourism authority. Continue reading SB 775 SD 2, Proposed HD 1 →

HB 1839 HD 2

Transient Accommodations Tax (HRS 237D)

SUBJECT:  TRANSIENT ACCOMMODATIONS, Include Camper Van Rentals

BILL NUMBER: HB 1839 HD 2

INTRODUCED BY: House Committee on Labor and Tourism

EXECUTIVE SUMMARY:   Makes camper vans a type of transient accommodation, the rental of which is subject to the transient accommodations tax (TAT).  We are wondering whether this is a solution in search of a problem, and what direction this will take us. Continue reading HB 1839 HD 2 →

SB 2879

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

SUBJECT:  GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, Requires Proof of Payment of Taxes Before Writ of Possession May Issue

BILL NUMBER:  SB 2879

INTRODUCED BY: SAN BUENAVENTURA, CHANG, KIDANI, MISALUCHA, RHOADS, Fevella, Kim

EXECUTIVE SUMMARY:   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.

Continue reading SB 2879 →

HB 1839, HD 1

Transient Accommodations Tax (HRS 237D)

SUBJECT:  TRANSIENT ACCOMMODATIONS, Include Camper Van Rentals

BILL NUMBER: HB 1839 HD 1

INTRODUCED BY: House Committee on Labor and Tourism

EXECUTIVE SUMMARY:   Makes camper vans a type of transient accommodation, the rental of which is subject to the transient accommodations tax (TAT).  We are wondering whether this is a solution in search of a problem, and what direction this will take us.

Continue reading HB 1839, HD 1 →

HB 2049, SB 3309

Transient Accommodations Tax (HRS 237D)

SUBJECT:  TRANSIENT ACCOMMODATIONS, Revisor’s Bill

BILL NUMBER:  HB 2049, SB 3309

INTRODUCED BY: HB by SAIKI; SB by KOUCHI

EXECUTIVE SUMMARY:   Amends or repeals various provisions of the Hawaii Revised Statutes or the Session Laws of Hawaii for the purposes of correcting errors and references, clarifying language, or deleting obsolete or unnecessary provisions.

Continue reading HB 2049, SB 3309 →

SB 2358; HB 1839

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

SUBJECT:  TRANSIENT ACCOMMODATIONS, Include Camper Van Rentals

BILL NUMBER: SB 2358; HB 1839

INTRODUCED BY: SB by KEITH-AGARAN, DECOITE, LEE, WAKAI, Kidani, Moriwaki; HB by HASHIMOTO, BRANCO, CLARK, GATES, HASHEM, HOLT, ICHIYAMA, ILAGAN, KITAGAWA, MATAYOSHI, MORIKAWA, NAKAMURA, OHNO, ONISHI, QUINLAN, TAKAYAMA, TAM, TARNAS, WOODSON, YAMASHITA

EXECUTIVE SUMMARY:   Makes camper vans a type of transient accommodation, the rental of which is subject to the transient accommodations tax (TAT).  We are wondering whether this is a solution in search of a problem, and what direction this will take us.

Continue reading SB 2358; HB 1839 →

SB 1087, SD1

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

SUBJECT:  GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, Suspends EUTF contribution requirement

BILL NUMBER:  SB 1087, SD1

INTRODUCED BY:  Senate Committee on Labor, Culture and the Arts

EXECUTIVE SUMMARY:  Suspends the requirement for public employers to make annual required contributions to the Hawaii employer-union health benefits trust fund through fiscal year 2024-2025.

Continue reading SB 1087, SD1 →