Report Title:

State Parks Special Fund; Transient Accommodations Tax Revenues

 

Description:

Redistributes the transient accommodations tax revenues allocated to the counties and deposited into the state parks special fund and permits the state parks division of the department of land and natural resources to expend the funds.  Deletes requirement that moneys in the special fund be expended in response to a master plan developed by the Hawaii tourism authority.

 


THE SENATE

S.B. NO.

1666

TWENTY-FOURTH LEGISLATURE, 2007

 

STATE OF HAWAII

 

 

 

 

 

A BILL FOR AN ACT

 

 

RELATING TO STATE PARKS.

 

 

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

 


     SECTION 1.  Section 184-3.4, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:

     "(a)  There is established within the state treasury a fund to be known as the state parks special fund, into which shall be deposited:

     (1)  All proceeds collected by the state parks programs involving park user fees, any leases or concession agreements, the sale of any article purchased from the department to benefit the state parks programs, or any gifts or contributions; provided that proceeds derived from the operation of Iolani Palace shall be used to supplement its educational and interpretive programs; and

     (2)  Transient accommodations tax revenues pursuant to section 237D-6.5; provided that these moneys shall be expended [in response to a master plan developed in coordination with the Hawaii tourism authority.] by the state parks division of the department."

     SECTION 2.  Section 237D-6.5, Hawaii Revised Statutes, is amended to read as follows:

     "§237D-6.5  Remittances; distribution to counties.  (a)  All remittances of taxes imposed under this chapter shall be made by cash, bank drafts, cashier's check, money order, or certificate of deposit to the office of the taxation district to which the return was transmitted.

     (b)  Revenues collected under this chapter shall be distributed as follows, with the excess revenues to be deposited into the general fund:

     (1)  [17.3]       per cent of the revenues collected under this chapter shall be deposited into the convention center enterprise special fund established under section 201B-8; provided that beginning January 1, 2002, if the amount of the revenue collected under this paragraph exceeds $33,000,000 in any calendar year, revenues collected in excess of $33,000,000 shall be deposited into the general fund;

     (2)  [34.2]       per cent of the revenues collected under this chapter shall be deposited into the tourism special fund established under section 201B-11 for tourism promotion and visitor industry research; provided that beginning on July 1, 2002:

         (A)  Of the first [$1,000,000] $           in revenues deposited:

              (i)  Ninety per cent shall be deposited into the state parks special fund established in section 184-3.4; and

             (ii)  Ten per cent shall be deposited into the special land and development fund established in section 171-19 for the Hawaii statewide trail and access program;

          provided that of the [34.2]       per cent, 0.5 per cent shall be transferred to a sub-account in the tourism special fund to provide funding for a safety and security budget, in accordance with the Hawaii tourism strategic plan 2005-2015; and

     (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.

     (c)  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[.] (b).

     [(c)] (d)  On or before January or July 1 of each year or after the disposition of any tax appeal with respect to an assessment for periods after June 30, 1990, the state director of finance shall compute and pay the amount due as provided in subsection (b) to the director of finance of each county to become a general realization of the county expendable as such, except as otherwise provided by law."

     SECTION 3.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 4.  This Act shall take effect on July 1, 2007.

 

INTRODUCED BY:

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