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 |
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STATE OF HAWAII |
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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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