REPORT TITLE:
TAT; Diplomatic Corps.


DESCRIPTION:
Exempts certain foreign diplomatic and consular mission members
from the transient accommodations tax.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        
THE SENATE                              S.B. NO.           2156
TWENTIETH LEGISLATURE, 2000                                
STATE OF HAWAII                                            
                                                             
________________________________________________________________
________________________________________________________________


                   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.  Section 237D-3, Hawaii Revised Statutes, is
 
 2 amended to read as follows:
 
 3      "§237D-3 Exemptions.  This chapter shall not apply to:
 
 4      (1)  Health care facilities including all such facilities
 
 5           enumerated in section 321-11(10)[.];
 
 6      (2)  School dormitories of a public or private educational
 
 7           institution providing education in grades kindergarten
 
 8           through twelve, or of any institution of higher
 
 9           education[.];
 
10      (3)  Lodging provided by nonprofit corporations or
 
11           associations for religious, charitable, or educational
 
12           purposes; provided that this exemption shall apply only
 
13           to the activities of the religious, charitable, or
 
14           educational corporation or association as such and not
 
15           to any rental or gross rental the primary purpose of
 
16           which is to produce income even if the income is used
 
17           for or in furtherance of the exempt activities of such
 
18           religious, charitable, or educational corporation or
 
19           association[.];
 

 
Page 2                                                     
                                     S.B. NO.           2156
                                                        
                                                        

 
 1      (4)  Living accommodations for persons in the military on
 
 2           permanent duty assignment to Hawaii, including the
 
 3           furnishing of transient accommodations to those
 
 4           military personnel who receive temporary lodging
 
 5           allowances while seeking accommodations in Hawaii or
 
 6           while awaiting reassignment to new duty stations
 
 7           outside the State[.];
 
 8      (5)  Low-income renters receiving rental subsistence from
 
 9           the state or federal governments and whose rental
 
10           periods are for durations shorter than sixty days[.];
 
11      (6)  Operators of transient accommodations who furnish
 
12           accommodations to full-time students enrolled in an
 
13           institution offering post-secondary education.  The
 
14           director of taxation shall determine what shall be
 
15           deemed acceptable proof of full-time enrollment.  This
 
16           exemption shall also apply to operators who furnish
 
17           transient accommodations to students during summer
 
18           employment[.];
 
19      (7)  Accommodations furnished without charge such as, but
 
20           not limited to, complimentary accommodations,
 
21           accommodations furnished to contract personnel such as
 
22           physicians, golf or tennis professionals, swimming and
 
23           dancing instructors, and other personnel to whom no
 

 
Page 3                                                     
                                     S.B. NO.           2156
                                                        
                                                        

 
 1           salary is paid or to employees who receive room and
 
 2           board as part of their salary or compensation[.]; and
 
 3      (8)  Accommodations furnished to eligible foreign diplomatic
 
 4           and consular mission members who hold cards issued or
 
 5           authorized by the United States Department of State
 
 6           granting them an exemption from state taxes."
 
 7      SECTION 2.  Statutory material to be repealed is bracketed.
 
 8 New statutory material is underscored.
 
 9      SECTION 3.  This Act shall take effect on July 1, 2000.
 
10 
 
11                       INTRODUCED BY:  ___________________________
 
12 
 
13                                       ___________________________