Category Archives: Transient Accommodations Tax (HRS 237D)

SB 2879

SUBJECT:  GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, Requires Proof of Payment of Taxes Before Writ of Possession May Issue

BILL NUMBER:  SB 2879

INTRODUCED BY: SAN BUENAVENTURA, CHANG, KIDANI, MISALUCHA, RHOADS, Fevella, Kim

EXECUTIVE SUMMARY:   Requires certain landlords, lessors, or plaintiffs in a summary possession action to provide proof of payment of taxes due to the State as a condition of the issuance of a writ of possession.

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HB 1839, HD 1

SUBJECT:  TRANSIENT ACCOMMODATIONS, Include Camper Van Rentals

BILL NUMBER: HB 1839 HD 1

INTRODUCED BY: House Committee on Labor and Tourism

EXECUTIVE SUMMARY:   Makes camper vans a type of transient accommodation, the rental of which is subject to the transient accommodations tax (TAT).  We are wondering whether this is a solution in search of a problem, and what direction this will take us.

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HB 2049, SB 3309

SUBJECT:  TRANSIENT ACCOMMODATIONS, Revisor’s Bill

BILL NUMBER:  HB 2049, SB 3309

INTRODUCED BY: HB by SAIKI; SB by KOUCHI

EXECUTIVE SUMMARY:   Amends or repeals various provisions of the Hawaii Revised Statutes or the Session Laws of Hawaii for the purposes of correcting errors and references, clarifying language, or deleting obsolete or unnecessary provisions.

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SB 2358; HB 1839

SUBJECT:  TRANSIENT ACCOMMODATIONS, Include Camper Van Rentals

BILL NUMBER: SB 2358; HB 1839

INTRODUCED BY: SB by KEITH-AGARAN, DECOITE, LEE, WAKAI, Kidani, Moriwaki; HB by HASHIMOTO, BRANCO, CLARK, GATES, HASHEM, HOLT, ICHIYAMA, ILAGAN, KITAGAWA, MATAYOSHI, MORIKAWA, NAKAMURA, OHNO, ONISHI, QUINLAN, TAKAYAMA, TAM, TARNAS, WOODSON, YAMASHITA

EXECUTIVE SUMMARY:   Makes camper vans a type of transient accommodation, the rental of which is subject to the transient accommodations tax (TAT).  We are wondering whether this is a solution in search of a problem, and what direction this will take us.

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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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