STAND. COM. REP. NO. 1076-12
Honolulu, Hawaii
, 2012
RE: S.B. No. 2947
S.D. 2
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 Economic Revitalization & Business, to which was referred S.B. No. 2947, S.D. 2, entitled:
"A BILL FOR AN ACT RELATING TO TAXATION,"
begs leave to report as follows:
For the purposes of a public hearing, your Committee circulated a proposed House Draft 1 that:
(1) Establishes a monetary reward from the collected proceeds for whistleblowers whose information leads to a Department of Taxation administrative or judicial action;
(2) Allows the Director of Taxation to appoint an administrative appeals officer to administer the expedited appeals and dispute resolution program;
(3) Prohibits certain penalties from being added to tax underpayments on which other specified penalties are already imposed;
(4) Requires all advertisements and solicitations for transient accommodations and all operator- or plan manager-maintained websites regarding transient accommodations to display the registration identification number or a website address to a website containing the number; and
(5) Requires operators of transient accommodations who reside out-of-state or on an island other than the one on which the transient accommodations are located to include contact information for an agent who resides on the island on which the transient accommodations are located.
Aston Hotels & Resorts opposed the proposed draft. The Department of Taxation, Hawaii Association of REALTORS, and the Tax Foundation of Hawaii provided comments on the proposed draft.
Your Committee has amended this measure by adopting the proposed draft. Your Committee has further amended the proposed draft by:
(1) Changing its effective date to July 1, 2112, to encourage further discussion; and
(2) Making technical, nonsubstantive amendments for clarity, consistency, and style.
As affirmed by the record of votes of the members of your Committee on Economic Revitalization & Business that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 2947, S.D. 2, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 2947, S.D. 2, H.D. 1, and be referred to the Committee on Finance.
Respectfully submitted on behalf of the members of the Committee on Economic Revitalization & Business,
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____________________________ ANGUS L.K. McKELVEY, Chair |
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