Category Archives: Transient Accommodations Tax (HRS 237D)

HB 1314

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

BILL NUMBER:  HB 1314

INTRODUCED BY:  YAMASHITA

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 3-year intervals.

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HB 1045; SB 1199

SUBJECT:  GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, Information Reporting by Rent Collectors

BILL NUMBER:  HB 1045; SB 1199

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

EXECUTIVE SUMMARY: Revises the manner in which person authorized to collect rent provides information to the Department of Taxation and requires (as opposed to permits) them to report the total amount of rent collected under sections 237-30.5 and 237D-8.5, HRS.

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SB 916; HB 1165

SUBJECT:  TRANSIENT ACCOMMODATIONS, Modify earmark to Hawaiian museum

BILL NUMBER:  SB 916; HB 1165

INTRODUCED BY:  SB by WAKAI; HB by HOLT, DECOITE, GATES, HASHIMOTO, ILAGAN, NAKAMURA, Matayoshi

EXECUTIVE SUMMARY:  Specifies that the $1,000,000 of transient accommodations tax revenues currently allocated to operate a Hawaiian center and the museum of Hawaiian music and dance may also be used to plan, design, and construct these facilities at an unspecified location.

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HB 1043; SB 1197

SUBJECT:  RELATING TO TRANSIENT ACCOMMODATIONS TAX

BILL NUMBER:  HB 1043; SB 1197

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

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HB 321; SB 926

SUBJECT:  TRANSIENT ACCOMMODATIONS, Repeal of Earmarks

BILL NUMBER:  HB 321; SB 926

INTRODUCED BY:  HB by ONISHI, CULLEN, SAYAMA, TAKAYAMA; SB by WAKAI

EXECUTIVE SUMMARY:  Repeals the allocation of excess transient accommodations tax revenues to the Turtle Bay conservation easement special fund, for the operationof a Hawaiian center and the museum of Hawaiian music and dance, to the counties, and to the special land and development fund.

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SB 775

SUBJECT:  TRANSIENT ACCOMODATIONS, Rate adjustment based on visitor arrivals

BILL NUMBER:  SB 775

INTRODUCED BY: LEE

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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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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