Category Archives: Transient Accommodations Tax (HRS 237D)

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 916 HD 1 

Net Income (HRS 235), Transient Accommodations Tax (HRS 237D)

SUBJECT:  NET INCOME, TRANSIENT ACCOMMODATIONS, Allow Low-Income Housing Tax Credit to Offset TAT 

BILL NUMBER:  HB 916 HD 1 

INTRODUCED BY:  HSG 

EXECUTIVE SUMMARY: Allows tax credits claimed under the state low-income housing tax credit program to be used to offset taxes imposed by the state transient accommodations tax law. Specifies that tax credit amounts applied to state transient accommodations taxes be limited to state transient accommodations taxes imposed in the same county in which the qualified low-income building is located. 

SYNOPSIS:  Amends section 235-110.8, HRS, to allow the low-income housing tax credit to be used to offset liability under the Transient Accommodations Tax Law, chapter 237D, HRS, in the county where the qualified low-income building is located.  Continue reading HB 916 HD 1  →

HB 1950

Transient Accommodations Tax (HRS 237D)

SUBJECT: TRANSIENT ACCOMMODATIONS, Earmark for State-Led Marketing and Branding Special Fund

BILL NUMBER: HB 1950

INTRODUCED BY: TAM, GEDEON, HUSSEY, ILAGAN, TEMPLO

EXECUTIVE SUMMARY: Establishes the State-led Marketing and Branding Special Fund and requires that a portion of all transient accommodations taxes that would otherwise be deposited into the general fund be deposited into the special fund, to be used for state-led marketing, branding, and tourism management. Requires the Department of Business, Economic Development, and Tourism to develop and submit to the Legislature an annual comprehensive marketing, branding, and tourism management plan.

Continue reading HB 1950 →

HB 2195, SB 2698

Miscellaneous, Transient Accommodations Tax (HRS 237D)

SUBJECT:  TRANSIENT ACCOMMODATIONS, MISCELLANEOUS, New Head Charge for Cruise Ships, Repeal of TAT Extension to Cruise Ships

BILL NUMBER: HB 2195, SB 2698

INTRODUCED BY:  HB by KILA, EVSLIN, MIYAKE; SB by INOUYE, LAMOSAO

EXECUTIVE SUMMARY: Requires the Department of Transportation to assess a per passenger head fee against cruise ships docking in the State’s commercial harbors. Establishes the Cruise Ship Special Fund. Repeals existing law imposing the Transient Accommodations Tax on cruise ships, effective retroactive to 1/1/2026.

Continue reading HB 2195, SB 2698 →

HB 2156; SB 2023

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

SUBJECT: GENERAL EXCISE; TRANSIENT ACCOMMODATIONS; Increase Filing Thresholds

BILL NUMBER: HB 2156; SB 2023

INTRODUCED BY:  HB by KUSCH, EVSLIN, ILAGAN, KEOHOKAPU-LEE LOY, LEE, M., MORIKAWA, REYES ODA; SB by INOUYE, CHANG, HASHIMOTO, KIDANI

EXECUTIVE SUMMARY: Increases the filing thresholds for the General Excise Tax and Transient Accommodations Tax.

Continue reading HB 2156; SB 2023 →

HB 2195, SB 2698

Miscellaneous, Transient Accommodations Tax (HRS 237D)

SUBJECT:  TRANSIENT ACCOMMODATIONS, MISCELLANEOUS, New Head Charge for Cruise Ships, Repeal of TAT Extension to Cruise Ships

BILL NUMBER: HB 2195, SB 2698

INTRODUCED BY:  HB by KILA, EVSLIN, MIYAKE; SB by INOUYE, LAMOSAO

EXECUTIVE SUMMARY: Requires the Department of Transportation to assess a per passenger head fee against cruise ships docking in the State’s commercial harbors. Establishes the Cruise Ship Special Fund. Repeals existing law imposing the Transient Accommodations Tax on cruise ships, effective retroactive to 1/1/2026.

Continue reading HB 2195, SB 2698 →

HB 2195, SB 2698

Miscellaneous, Transient Accommodations Tax (HRS 237D)

SUBJECT:  TRANSIENT ACCOMMODATIONS, MISCELLANEOUS, New Head Charge for Cruise Ships, Repeal of TAT Extension to Cruise Ships

BILL NUMBER: HB 2195, SB 2698

INTRODUCED BY:  HB by KILA, EVSLIN, MIYAKE; SB by INOUYE, LAMOSAO

EXECUTIVE SUMMARY: Requires the Department of Transportation to assess a per passenger head fee against cruise ships docking in the State’s commercial harbors. Establishes the Cruise Ship Special Fund. Repeals existing law imposing the Transient Accommodations Tax on cruise ships, effective retroactive to 1/1/2026.

Continue reading HB 2195, SB 2698 →

HB 1590 HD 1

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 HD 1

INTRODUCED BY: House Committee on Tourism

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 transient accommodations 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. (HD1)

Continue reading HB 1590 HD 1 →

HB 2195, SB 2698

Miscellaneous, Transient Accommodations Tax (HRS 237D)

SUBJECT:  TRANSIENT ACCOMMODATIONS, MISCELLANEOUS, New Head Charge for Cruise Ships, Repeal of TAT Extension to Cruise Ships

BILL NUMBER: HB 2195, SB 2698

INTRODUCED BY:  HB by KILA, EVSLIN, MIYAKE; SB by INOUYE, LAMOSAO

EXECUTIVE SUMMARY: Requires the Department of Transportation to assess a per passenger head fee against cruise ships docking in the State’s commercial harbors. Establishes the Cruise Ship Special Fund. Repeals existing law imposing the Transient Accommodations Tax on cruise ships, effective retroactive to 1/1/2026.

Continue reading HB 2195, SB 2698 →

SB 2784

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

SUBJECT:  GENERAL EXCISE, USE, Applies Retail GET or Use Tax Rate to Purchases or Imports of New Motor Vehicles by Rental Car Companies

BILL NUMBER: SB 2784

INTRODUCED BY: KEOHOKALOLE

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. Appropriates funds to the Department of Hawaiian Home Lands to address the beneficiary waiting list.

Continue reading SB 2784 →