HOUSE OF REPRESENTATIVES	H.B. NO.	2009
TWENTY-NINTH LEGISLATURE, 2018
STATE OF HAWAII

A BILL FOR AN ACT

relating to taxation.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

SECTION 1. Section 237D-1, Hawaii Revised Statutes, is amended by adding a new definition to be appropriately inserted and to read as follows:

""Accessory dwelling unit" means a second dwelling unit, including separate kitchen, bedroom and bathroom facilities, attached or detached from the primary dwelling unit on the zoning lot."

SECTION 2. Section 237D-1, Hawaii Revised Statutes, is amended by amending the definition of "transient accommodations" to read as follows:

""Transient accommodations" means the furnishing of a room, apartment, suite, single family dwelling, accessory dwelling unit, or the like to a transient for less than one hundred eighty consecutive days for each letting in a hotel, apartment hotel, motel, condominium property regime or apartment as defined in chapter 514A or unit as defined in chapter 514B, cooperative apartment, dwelling unit, single family home, multi-family home, or rooming house that provides living quarters, sleeping, or housekeeping accommodations, or other place in which lodgings are [regularly] furnished to transients."

SECTION 3. Section 237D-1, Hawaii Revised Statutes, is amended by amending the definition of "transient accommodations" to read as follows:

""Transient accommodations" means the furnishing of a room, apartment, suite, single family dwelling, accessory dwelling unit, or the like to a transient for less than one hundred eighty consecutive days for each letting in a hotel, apartment hotel, motel, condominium or unit as defined in chapter 514B, cooperative apartment, dwelling unit, single family home, multi-family home, or rooming house that provides living quarters, sleeping, or housekeeping accommodations, or other place in which lodgings are [regularly] furnished to transients."

SECTION 4. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.

SECTION 5. This Act shall take effect upon its approval; provided that section 3 shall take effect on January 1, 2019.

INTRODUCED BY:

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Report Title:

Transient Accommodations Tax; Definition of Accessory Dwelling Unit; Definition of Transient Accommodations

Description:

Amends the definition of transient accommodations for tax purposes to expressly include accessory dwelling units, single family homes, and multi-family homes. Adds a definition of accessory dwelling unit.

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.