STAND. COM. REP. NO.  805-12

Honolulu, Hawaii

                , 2012

RE:   H.B. No. 2078

      H.D. 2

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Sixth State Legislature

Regular Session of 2012

State of Hawaii

Sir:

     Your Committee on Finance, to which was referred H.B. No. 2078, H.D. 1, 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 Department of Taxation, Department of Planning and Permitting of the City and County of Honolulu, Hawaii Association of REALTORS, and one individual testified in support of this measure.  Maui Hotel & Lodging Association, Honua Kai Resort and Spa, Hendrix Miyasaki Shin Advertising, and numerous individuals testified in opposition to this measure.  Outrigger Enterprises Group and one individual provided comments.  

     Your Committee has amended this measure by:

     (1)  Requiring instead that the registration identification numbers must be displayed on advertisements, solicitations, or websites only if there are ten or less registration identification numbers that would need to be displayed;

     (2)  Requiring otherwise that instead of registration identification numbers, a website address containing a listing of those registration identification numbers must be displayed on advertisements, solicitations, or websites if there are more than ten registration identification numbers that would need to be listed; 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 Finance that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 2078, H.D. 1, as amended herein, and recommends that it pass Third Reading in the form attached hereto as H.B. No. 2078, H.D. 2.

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

____________________________

MARCUS R. OSHIRO, Chair