Category Archives: Transient Accommodations Tax (HRS 237D)

SB 1087, SD1

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.

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SB 775, SD1

SUBJECT:  TRANSIENT ACCOMODATIONS, Rate adjustment based on visitor arrivals

BILL NUMBER:  SB 775, SD1

INTRODUCED BY: Senate Committee on Energy, Economic Development, and Tourism

EXECUTIVE SUMMARY:   Provides for a mechanism to adjust the transient accommodations tax rate based on visitor arrivals for a calendar year. Requires the director of department of business, economic development and tourism to determine and publish visitor arrivals annually.

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HB 321, HD1

SUBJECT:  TRANSIENT ACCOMMODATIONS, Repeal of Earmarks

BILL NUMBER:  HB 321, HD1

INTRODUCED BY:  House Committee on Labor & Tourism

EXECUTIVE SUMMARY:  Repeals the allocation of excess transient accommodations tax revenues to the Turtle Bay conservation easement special fund, for development and implementation of initiatives to take advantage of expanded visa programs and increased travel opportunities for international visitors to Hawaii, for the operation of a Hawaiian center and the museum of Hawaiian music and dance, to the tourism special fund for a safety and security budget, to the counties, and to the special land and development fund.  Makes the allocations to the convention center enterprise special fund and tourism special fund unspecified amounts.

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SB 1023, SD1

SUBJECT:  TRANSIENT ACCOMMODATIONS, Earmarks to fund Bishop Museum and Iolani Palace

BILL NUMBER:  SB 1023, SD1

INTRODUCED BY:  Senate Committees on Energy, Economic Development, and Tourism and Labor, Culture and the Arts

EXECUTIVE SUMMARY: Requires a certain percentage of the transient accommodations tax to be allocated to provide funding for the Bishop Museum and Iolani Palace.

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HB 1314, HD1

SUBJECT:  TRANSIENT ACCOMMODATIONS, REAL PROPERTY, INCOME, County Surcharge on TAT

BILL NUMBER:  HB 1314, HD1

INTRODUCED BY:  House Committee on Economic Development

EXECUTIVE SUMMARY: Authorizes each county to levy a county surcharge on transient accommodations tax if the county satisfies certain real property tax requirements. Repeals the allocation of transient accommodations tax revenue to the counties and makes conforming amendments. Establishes a residential property owner tax credit and a residential circuit breaker tax credit. Beginning with taxable years after 12/31/2021, gradually implements new individual income tax and corporation income tax brackets and rates in three-year intervals. Effective 7/1/2050.

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