Category Archives: Transient Accommodations Tax (HRS 237D)

SB 1292, SD-1

SUBJECT:  GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, Transient Accommodations Brokers as Tax Collection Agents

BILL NUMBER:  SB 1292, SD-1

INTRODUCED BY:  Senate Committees on Energy, Economic Development, and Tourism and Commerce, Consumer Protection, and Health

EXECUTIVE SUMMARY:  Allows a transient accommodations broker to serve as a collection agent for general excise and transient accommodations taxes.  This type of arrangement would probably enhance collection of taxes because of the difficulty of policing individual owners.  However, the number of caveats, conditions, and restrictions that are placed on the broker signing up for this program is so large that it is unlikely that any broker in its right mind would sign up.  If no broker is motivated to sign up, this legislation will accomplish nothing.

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SB 198, SD-1

SUBJECT:  TRANSIENT ACCOMMODATIONS, Allow Counties to Surcharge TAT

BILL NUMBER:  SB 198, SD-1

INTRODUCED BY:  Senate Committees on Energy, Economic Development, and Tourism and Public Safety, Intergovernmental, and Military Affairs

EXECUTIVE SUMMARY:  Authorizes each county to impose a surcharge on transient accommodations tax. Changes the transient accommodations tax rate to an unspecified amount.  Does not repeal the distribution of transit accommodations tax revenues to the counties.

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HB 911, HD-1

SUBJECT:  TRANSIENT ACCOMMODATIONS, Special Funds

BILL NUMBER: HB 911, HD-1

INTRODUCED BY:  House Committee on Tourism & International Affairs

EXECUTIVE SUMMARY:  Reduces the transient accommodations tax revenue allocation to the convention center enterprise special fund. Establishes a convention center repair and maintenance special fund and a convention center emergency special fund and allocates a portion of the transient accommodations tax to those funds. Increases the minimum fund balance of the tourism emergency special fund.

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HB 908, HD-1

SUBJECT:  TRANSIENT ACCOMMODATIONS, Earmark Funds to Address Homelessness

BILL NUMBER:  HB 908, HD-1

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

EXECUTIVE SUMMARY:  Adds yet another earmark to the TAT to address homelessness.  Earmarks in general decrease transparency and accountability, and should be avoided.

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HB 631, HD-1

SUBJECT:  TRANSIENT ACCOMMODATIONS, Allow Counties to Surcharge TAT

BILL NUMBER: HB 631, HD-1

INTRODUCED BY:  House Committee on Tourism & International Affairs

EXECUTIVE SUMMARY:  Authorizes each county to impose a surcharge on transient accommodations tax. Changes the transient accommodations tax rate to an unspecified amount. Repeals the distribution of transit accommodations tax revenues to the counties.

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HB 419, HD-1

SUBJECT:  TRANSIENT ACCOMMODATIONS, Pay Counties for TVR Enforcement

BILL NUMBER: HB 419, HD-1

INTRODUCED BY:  House Committee on Tourism & International Affairs

EXECUTIVE SUMMARY:  Provides that a county shall be eligible to receive funds from the State for the purpose of enforcing all applicable laws and ordinances relating to transient accommodations, provided that no funds shall be released to a county until it has satisfactorily complied with specified conditions. Makes an allocation from TAT revenues.

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SB 380, SD-1

SUBJECT:  TRANSIENT ACCOMMODATIONS, Applies Tax to Resort Fees

BILL NUMBER:  SB 380, SD-1

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

EXECUTIVE SUMMARY:  Imposes the transient accommodations tax on additional hotel resort fees that are calculated separately from the advertised transient accommodation’s rate.  If a resort fee is a charge that cannot be avoided once a transient has stayed for a night, then it is inseparable from the room rate and should be taxed as such.  That distinction would make it different from SB 2699 (2018), which defined a resort fee as any charge to a transient whether mandatory or not, and it was vetoed last year because of its overbreadth.

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SB 382, SD-1

SUBJECT:  TRANSIENT ACCOMMODATIONS, Increase Transient Occupancy Tax

BILL NUMBER:  SB 382, SD-1

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

EXECUTIVE SUMMARY:  Increases tax on timeshare units by increasing the tax base from half of the gross daily maintenance fee to an unspecified percentage.  The definition of the taxable base was adjusted four years ago, and at that time the legislature declined to change the percentage against the Department of Taxation’s recommendation.  There is still no hard data that has been presented in the testimony to date.  Justification for increasing the percentage now is questionable at best.

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SB 714, SD-1

SUBJECT:  TRANSIENT ACCOMMODATIONS, Tax Resort Fees, Hike Transient Occupancy Tax, Require Registration of Intermediaries

BILL NUMBER:  SB 714, SD-1

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

EXECUTIVE SUMMARY:  Increases tax on timeshare units by increasing the tax base from half of the gross daily maintenance fee to an unspecified percentage.  The definition of the taxable base was adjusted four years ago, and at that time the legislature declined to change the percentage against the Department of Taxation’s recommendation.  There is still no hard data that has been presented in the testimony to date.  Justification for increasing the percentage now is questionable at best.

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