Report Title:

Transient Accommodations Tax

Description:

Allows counties to levy a transient accommodations tax on hotels and time share vacation units.

THE SENATE	S.B. NO.	1790
TWENTY-FOURTH LEGISLATURE, 2007
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:

     SECTION 1.  Chapter 237D, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"§237D-   Imposition by counties; rates. (a) In addition to the rates imposed under section 237D-2, a county, by ordinance, may levy and assess a similar transient accommodations tax upon a hotel and a time share vacation unit at a rate of up to three per cent, beginning no earlier than January 1, 2008.  Remittance of the tax shall be made to the county director of finance or similar entity.  A county shall have the same enforcement powers as the department under this chapter.

(b)  A county shall expend the moneys realized under subsection (a) for tourism related activities, including but not limited to, marketing, agricultural tourism, and Hawaiian cultural practices.

(c)  Every operator or every plan manager, as applicable, shall pay to the county the tax imposed by subsection (a) as provided in this section.  Every resort time share vacation plan shall be represented by a plan manager who shall be subject to this section."

     SECTION 2.  New statutory material is underscored.

     SECTION 3.  This Act shall take effect upon its approval.

INTRODUCED BY:

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