REPORT TITLE:
TAT; Counties



DESCRIPTION:
Transfers the TAT functions to the counties.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        1967
HOUSE OF REPRESENTATIVES                H.B. NO.           
TWENTIETH LEGISLATURE, 2000                                
STATE OF HAWAII                                            
                                                             
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                   A  BILL  FOR  AN  ACT

RELATING TO THE TRANSIENT ACCOMMODATIONS TAX.



BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 1      SECTION 1.  Title XIV, Hawaii Revised Statutes, is amended
 
 2 by adding a new chapter to be appropriately designated and to
 
 3 read as follows:
 
 4                             "CHAPTER
 
 5      TRANSFER OF TRANSIENT ACCOMMODATIONS TAX FUNCTIONS
 
 6      § -1 Purpose.  The legislature finds that section 3 of
 
 7 article VIII of the Constitution of the State of Hawaii allows
 
 8 the legislature to delegate the taxing power to political
 
 9 subdivisions.  It is the purpose of this chapter to transfer the
 
10 functions, powers, and duties relating to the transient
 
11 accommodations tax heretofore reserved to the State, to the
 
12 exclusive control of the counties with the exception of the
 
13 county of Kalawao.  It is the purpose of this chapter to provide
 
14 for the orderly transfer of these functions, powers, and duties,
 
15 including the transfer of personnel, records, and equipment to
 
16 the counties.
 
17      § -2 Transfer of functions.(a)  Effective January 1,
 
18 2001, the functions, powers, duties, and authority heretofore
 
19 exercised by the department of taxation relating to the transient
 

 
Page 2                                                     1967
                                     H.B. NO.           
                                                        
                                                        

 
 1 accommodations tax shall be exercised by the respective counties,
 
 2 except the county of Kalawao.
 
 3      (b)  The counties, by majority agreement, shall provide for
 
 4 uniform policies and methods of assessment of the transient
 
 5 accommodations tax throughout the State.  The policies and
 
 6 methods shall include the assessment, levy, and collection of the
 
 7 transient accommodations tax.  Upon agreement of the uniform
 
 8 policies and methods to be used for the transient accommodations
 
 9 tax, each county shall adopt by ordinance, uniform policy and
 
10 method of assessment as the transient accommodations tax law of
 
11 the county.  In the event the counties cannot agree as to what
 
12 shall be the uniform policy and method of assessment or should
 
13 any or all of the counties fail to enact the ordinance, the
 
14 legislature shall by general law provide for a uniform method of
 
15 assessment of the transient accommodations tax throughout the
 
16 State.  Amendments to the uniform policies and methods adopted by
 
17 the counties may be made by majority agreement of the counties
 
18 and subsequent enactment thereof by ordinance.
 
19      (c)  Each of the counties, with the exception of the county
 
20 of Kalawao, shall succeed to all of the rights and powers
 
21 previously exercised, and all of the duties and obligations
 
22 incurred by the department of taxation in the exercise of the
 
23 functions, powers, duties, and authority transferred, whether the
 

 
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                                     H.B. NO.           
                                                        
                                                        

 
 1 functions, powers, duties, and authority are mentioned in or
 
 2 granted by any law, contract, or other document.  The powers
 
 3 included in this section shall include the authority to place
 
 4 liens on property with delinquent taxes, provide for the issuance
 
 5 of subpoenas to enforce the transient accommodations tax law, and
 
 6 pursue the enforcement of the transient accommodations tax law
 
 7 through the tax appeal court or any court of competent
 
 8 jurisdiction.  Each county may determine transient accommodations
 
 9 tax rates by resolution under procedures defined in the transient
 
10 accommodations tax ordinance of the county.  All references in
 
11 any such law, contract, or document to the department of
 
12 taxation, such as collection and payment agreements shall apply
 
13 to the respective counties, as if each of the respective
 
14 counties, with the exception of the county of Kalawao, were
 
15 specifically named in the law, contract, or document in place of
 
16 the department of taxation.
 
17      § -3 Pending proceedings.  No suit or prosecution pending
 
18 at the time this chapter takes effect shall be affected by this
 
19 chapter.  The right of the director of taxation to institute
 
20 proceedings for prosecution for an offense or an action to
 
21 recover a penalty or forfeiture shall henceforth be vested in
 
22 such person or persons as may be directed by ordinance to be
 
23 adopted by each of the respective counties.
 

 
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                                     H.B. NO.           
                                                        
                                                        

 
 1      § -4 Appeals.  The right of appeal from administrative
 
 2 actions or determinations as now provided by law shall not be
 
 3 impaired by this chapter.
 
 4      Each of the counties shall by ordinance provide for appeals.
 
 5      For purposes of this transfer, all appeals of the transient
 
 6 accommodations tax made to the various boards of taxation review,
 
 7 and every other appeal made to such boards prior to January 1,
 
 8 2001, shall continue to be heard and decided by the board of
 
 9 taxation review for the taxation district in which the appeals
 
10 have been made.  The jurisdiction of all such boards to hear and
 
11 decide the appeal shall extend and continue over such matters
 
12 until decision is filed with the assessor as provided in section
 
13 232-7.  Any such decision made by the board may be appealed to
 
14 the tax appeal court as provided in chapter 232."
 
15      SECTION 2.  Chapter 237D, Hawaii Revised Statutes, is
 
16 repealed.
 
17      SECTION 3.  This Act shall take effect on January 1, 2001.
 
18 
 
19                       INTRODUCED BY:  ___________________________