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THE SENATE |
S.B. NO. |
1186 |
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TWENTY-SIXTH LEGISLATURE, 2011 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
relating to the transient ACCOMMODATIONS tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 237D-2, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b) There is levied and shall be assessed and collected each month an additional:
(1) One per cent for the period beginning July 1, 2009, to June 30, 2010; and
(2) Two per cent for the period beginning July 1, 2010, to June 30, 2015;
on the gross rental or gross rental proceeds derived from
furnishing transient accommodations[.] or on the fair market value of
transient accommodations that are furnished on a complimentary or gratuitous basis,
or otherwise at no charge, including as part of a package or in exchange for
nonmonetary consideration; provided that the total rate levied and assessed for
a transient accommodation that is furnished at no charge shall be the greater
of $10 per day or the sum of the applicable tax rates under subsection (a) and this
subsection. The rate levied and assessed under this subsection shall be
additional to the rate levied and assessed under [section 237D-2(a)(3).]
subsection (a)(3)."
SECTION 2. Act 61, Session Laws of Hawaii 2009, is amended by amending section 4 to read as follows:
"This Act shall take effect on July 1,
2009, and shall be repealed on June 30, 2015; provided that [sections] section
237D‑2 [and 237D-6.5], Hawaii Revised Statutes, shall be reenacted
in the form in which [they] it read on June 30, 2009[.],
as further amended by section 1 of Act , Session Laws of
Hawaii 2011; and section 237D-6.5, Hawaii Revised Statutes, shall be reenacted
in the form in which it read on June 30, 2009."
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 Statutory material to be repealed is bracketed and stricken.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, 2011.
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INTRODUCED BY: |
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Report Title:
Transient Accommodations Tax
Description:
Applies the transient accommodations tax to transient accommodations that are furnished on a complimentary or gratuitous basis, or otherwise at no charge.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.