Report Title:
TAT; Cruise Ships
Description:
Assesses the transient accommodations tax on cruise ships while at port in the State.
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
140 |
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TWENTY-FIRST LEGISLATURE, 2001 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO TRANSIENT ACCOMMODATIONS TAX.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 237D-1, Hawaii Revised Statutes, is amended by adding a new definition to be appropriately inserted and to read as follows:
""Cruise ship cabin" means any accommodation on a cruise ship that is docked at any port in the State."
SECTION 2. Section 237D-1, Hawaii Revised Statutes, is amended by amending the definition of "transient accommodations" to read:
"Transient accommodations" mean the furnishing of a room, apartment, suite, cruise ship cabin, or the like which is customarily occupied by a transient for less than one hundred eighty consecutive days for each letting by a hotel, apartment hotel, motel, condominium property regime or apartment as defined in chapter 514A, cooperative apartment, or rooming house that provides living quarters, sleeping, or housekeeping accommodations, or cruise ship or other place in which lodgings are regularly furnished to transients for consideration."
SECTION 3. Section 237D-2, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) There is levied and shall be assessed and collected each month a tax of:
(1) Five per cent for the period beginning on January 1, 1987, to June 30, 1994;
(2) Six per cent for the period beginning July 1, 1994, to December 31, 1998; and
(3) 7.25 per cent for the period beginning on January 1, 1999, and thereafter;
on the gross rental or gross rental proceeds derived from furnishing transient accommodations[.]; provided that operators of cruise ship cabins shall be assessed and pay a tax of one per cent of all gross proceeds derived from such cabins multiplied by the percentage of time spent at a Hawaii port divided by the total period of the cruise ship voyage."
SECTION 4. Section 237D-6.5, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b) [Beginning] Except as provided under paragraph (2), beginning on January 1, 1999[[],[]] revenues collected under this chapter shall be distributed as follows:
(1) 17.3 per cent of the revenues collected under this chapter shall be deposited into the convention center capital and operations special fund established under section 206X-10.5;
(2) 37.9 per cent of the revenues collected under this chapter shall be deposited into the tourism special fund established under section 201B-11; provided that all revenues collected from operators of cruise ships shall be deposited into the tourism special fund;
(3) 44.8 per cent of the revenues collected under this chapter shall be transferred as follows: Kauai county shall receive 14.5 per cent, Hawaii county shall receive 18.6 per cent, city and county of Honolulu shall receive 44.1 per cent, and Maui county shall receive 22.8 per cent.
All transient accommodations taxes shall be paid into the state treasury each month within ten days after collection, and shall be kept by the state director of finance in special accounts for distribution as provided in this subsection."
SECTION 5. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 6. This Act shall take effect on July 1, 2001.
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INTRODUCED BY: |
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