STAND. COM. REP. NO. 1774
Honolulu, Hawaii
, 2005
RE: S.C.R. No. 42
S.D. 1
H.D. 1
Honorable Calvin K.Y. Say
Speaker, House of Representatives
Twenty-Third State Legislature
Regular Session of 2005
State of Hawaii
Sir:
Your Committees on Tourism & Culture and Water, Land, & Ocean Resources, to which was referred S.C.R. No. 42, S.D. 1, entitled:
"SENATE CONCURRENT RESOLUTION REQUESTING THE DEPARTMENT OF TAXATION TO ENFORCE THE COLLECTION OF THE TRANSIENT ACCOMMODATIONS TAX ON UNREGISTERED VACATION RENTALS, AND REQUESTING THE COUNTIES TO ENFORCE THE ZONING LAWS AGAINST ILLEGAL OPERATIONS OF VACATION RENTALS,"
beg leave to report as follows:
The purpose of this measure is to:
(1) Request the Department of Taxation to enforce the
collection of the transient accommodations tax on
unregistered vacation rentals; and
(2) Request the counties to enforce the zoning laws
against illegal operations of vacation rentals.
The Department of Planning and Permitting of the City and County of Honolulu, HGEA/AFSCME, Local 152, AFL-CIO, Kailua Neighborhood Board, Keep It Kailua, a member of the Maui County Council, and two concerned individuals supported this concurrent resolution. The Bed & Breakfast/Transient Vacation Unit Licensing Committee, Goodsill Anderson Quinn & Stifel, a member of the Maui County Council, and numerous concerned individuals opposed this measure. The Department of Taxation and a member of the Maui County Council supported the intent of this measure. Several concerned individuals offered comments.
Your Committee finds that in addition to requesting the
Department of Taxation to enforce collection of transient accommodations tax on vacation rentals and bed and breakfast homes, it is also the intent of this measure to request the counties to do what they are supposed to do in policing compliance with regulations for vacation rentals and bed and breakfast operations. To that effect, your Committee has amended this measure by among other things:
(1) Changing the title to:
"REQUESTING THE DEPARTMENT OF TAXATION TO ENFORCE THE COLLECTION OF THE TRANSIENT ACCOMMODATIONS TAX ON VACATION RENTALS AND BED AND BREAKFAST HOMES; AND REQUESTING THE COUNTIES TO DETERMINE AND ESTABLISH APPROPRIATE REGULATORY REQUIREMENTS FOR THE OPERATIONS OF VACATION RENTALS AND BED AND BREAKFAST OPERATIONS.";
(2) Including bed and breakfast homes in the Department of Taxation's collection of the transient accommodations tax;
(3) Removing references to the counties' enforcement of their respective zoning laws and regulations, so as to not risk putting people out of business;
(4) Requesting the counties to determine and establish appropriate regulatory requirements for the operation of vacation rentals and bed and breakfast homes; and
(5) Making technical, nonsubstantive amendments for style, clarity, and consistency.
As affirmed by the records of votes of the members of your Committees on Tourism & Culture and Water, Land, & Ocean Resources that are attached to this report, your Committees concur with the intent and purpose of S.C.R. No. 42, S.D. 1, as amended herein, and recommends its adoption in the form attached hereto as S.C.R. No. 42, S.D.1, H.D.1.
Respectfully submitted on behalf of the members of the Committees on Tourism & Culture and Water, Land, & Ocean Resources,
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____________________________ EZRA R. KANOHO, Chair |
____________________________ JERRY L. CHANG, Chair |
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