Category Archives: Transient Accommodations Tax (HRS 237D)

SB 2922, SD-2

SUBJECT: TRANSIENT ACCOMODATIONS, Replace Criminal Penalty with Fine and Add Personal Liability

BILL NUMBER:  SB 2922, SD-2

INTRODUCED BY: Senate Committees on Ways & Means and Judiciary

EXECUTIVE SUMMARY:   Amends the transient accommodations tax law to repeal the misdemeanor penalty for failing to register and replacing it with a civil fine structure and to make “various technical amendments” including the addition of personal liability.

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SB 2922, SD-1

SUBJECT: TRANSIENT ACCOMODATIONS, Replace Criminal Penalty with Fine and Add Personal Liability

BILL NUMBER:  SB 2922, SD-1

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

EXECUTIVE SUMMARY: Amends chapter 237D, Hawaii Revised Statutes, to repeal the misdemeanor for failing to register under chapter 237D and replacing it with a fine structure and to make various technical amendments.  Makes the taxpayer personally liable for unpaid tax.

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HB 1946, HD-1

SUBJECT: TRANSIENT ACCOMODATIONS, Mode of Allocation to Counties

BILL NUMBER:  HB 1946, HD-1

INTRODUCED BY: House Committee on Tourism & International Affairs

EXECUTIVE SUMMARY: Amends the amount of transient accommodations tax revenues allocated to the counties from a specified sum to capped reimbursements to the county for expenditures related to specified county public services.

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HB 1945, HD-1

SUBJECT:  TRANSIENT ACCOMODATIONS; Modify Earmarks

BILL NUMBER:  HB 1945, HD-1

INTRODUCED BY: House Committees on Tourism and International Affairs and Human Services and Homelessness

EXECUTIVE SUMMARY: Allocates TAT revenues into the tourism special fund and appropriates funds for the Hawaii tourism authority (HTA) and Hawaii Lodging and Tourism Association to address homelessness in tourist and resort areas, subject to private matching funds. Requires HTA to report to the 2021 legislature.  Earmarks in general decrease transparency and accountability, and should be avoided.

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HB 1944, HD-1

SUBJECT: TRANSIENT ACCOMODATIONS, Reallocates TAT Earmarks

BILL NUMBER:  HB 1944, HD-1

INTRODUCED BY: House Committee on Tourism and International Affairs

EXECUTIVE SUMMARY: Allocates funds from TAT revenue to the Hawaii Tourism Authority, rather than the Special Land and Development Fund, to improve certain state resources and services. Requires DLNR to submit an annual list to HTA of proposed projects for the HTA Strategic Plan.  Earmarks in general decrease transparency and accountability, and should be avoided.

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HB 1946

SUBJECT: TRANSIENT ACCOMODATIONS, Mode of Allocation to Counties

BILL NUMBER:  HB 1946

INTRODUCED BY: ONISHI, CACHOLA, CREAGAN, HOLT, LUKE, MORIKAWA, NAKASHIMA, PERRUSO

EXECUTIVE SUMMARY: Amends the amount of transient accommodations tax revenues allocated to the counties from a specified sum to capped reimbursements to the county for expenditures related to specified county public services.

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HB 1944; SB 3112

SUBJECT: TRANSIENT ACCOMODATIONS, Reallocates TAT Earmarks

BILL NUMBER:  HB 1944; SB 3112

INTRODUCED BY: HB by ONISHI, CACHOLA, CREAGAN, HOLT, LOWEN, LUKE, MORIKAWA, NAKASHIMA, PERRUSO, TODD, YAMANE, YAMASHITA, Wildberger; SB by INOUYE, BAKER, KEITH-AGARAN, Moriwaki

EXECUTIVE SUMMARY: Allocates funds from TAT revenue to the Hawaii Tourism Authority, rather than the Special Land and Development Fund, to improve certain state resources and services. Requires DLNR to submit an annual list to HTA of proposed projects for the HTA Strategic Plan.  Earmarks in general decrease transparency and accountability, and should be avoided.

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SB 2922; HB 2366

SUBJECT: TRANSIENT ACCOMODATIONS, Replace Criminal Penalty with Fine

BILL NUMBER:  SB 2922; HB 2366

INTRODUCED BY: SB by KOUCHI by request; HB by SAIKI by request

EXECUTIVE SUMMARY: Amends chapter 237D, Hawaii Revised Statutes, to repeal the misdemeanor for failing to register under chapter 237D and replacing it with a fine structure and to make various technical amendments.  Makes the taxpayer personally liable for unpaid tax.

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HB 1945

SUBJECT:  TRANSIENT ACCOMODATIONS; Modify Earmarks

BILL NUMBER:  HB 1945

INTRODUCED BY: ONISHI, CACHOLA, CREAGAN, GATES, HOLT, LUKE, MORIKAWA, NAKASHIMA, OKIMOTO, PERRUSO, TARNAS, TODD

EXECUTIVE SUMMARY: Allocates TAT revenues into the tourism special fund and appropriates funds for the Hawaii tourism authority (HTA) and Hawaii Lodging and Tourism Association to address homelessness in tourist and resort areas, subject to private matching funds. Requires HTA to report to the 2021 legislature.  Earmarks in general decrease transparency and accountability, and should be avoided.

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