STAND. COM. REP. NO.  310-12

Honolulu, Hawaii

                , 2012

RE:   H.B. No. 2078

      H.D. 1

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Sixth State Legislature

Regular Session of 2012

State of Hawaii

Sir:

     Your Committee on Tourism, to which was referred H.B. No. 2078 entitled:

"A BILL FOR AN ACT RELATING TO TAXATION,"

begs leave to report as follows:

The purpose of this measure is to enforce transient accommodations tax compliance by requiring all advertisements and solicitations for transient accommodations to display the registration identification number for the subject property.

The Hawaii Tourism Authority, Department of Taxation, Department of Planning and Permitting of the City and County of Honolulu, and two individuals testified in support of this measure.

     Your Committee has amended this measure by:

     (1)  Specifying that an advertisement or solicitation, including an operator-maintained website, regarding transient accommodations shall display the operator or plan manager's tax registration identification numbers;

     (2)  Requiring that any advertisement or solicitation for transient accommodations shall provide contact information for an agent residing on the same island as the transient accommodations if the operator resides out-of-state or on another island; and

     (3)  Making technical, nonsubstantive amendments for clarity, consistency, and style.

     As affirmed by the record of votes of the members of your Committee on Tourism that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 2078, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 2078, H.D. 1, and be referred to the Committee on Finance.

Respectfully submitted on behalf of the members of the Committee on Tourism,

____________________________

TOM BROWER, Chair