STAND. COM. REP. NO. 1573

Honolulu, Hawaii

RE: S.R. No. 111

Honorable Ronald D. Kouchi

President of the Senate

Thirtieth State Legislature

Regular Session of 2019

State of Hawaii

Sir:

Your Committees on Energy, Economic Development, and Tourism and Public Safety, Intergovernmental, and Military Affairs, to which was referred S.R. No. 111 entitled:

"SENATE RESOLUTION REQUESTING THE LEGISLATURE TO RECALCULATE AND ESTABLISH THE TRANSIENT ACCOMMODATIONS TAX ALLOCATION OF EACH COUNTY BASED UPON THE POPULATION GROWTH FROM 2010 TO 2017 IN EACH COUNTY,"

beg leave to report as follows:

The purpose and intent of this measure is to request that the Legislature recalculate and establish the transient accommodations tax allocation of each county based upon the population growth from 2010 to 2017 in each county.

Your Committees did not receive any testimony on this measure.

Your Committees find that pursuant to section 237D-6.5(b)(4), Hawaii Revised Statutes, $103 million of transient accommodations tax revenues are distributed to the counties as follows: 14.5 percent to Kauai County, 18.6 percent to Hawaii County, 44.1 percent to the City and County of Honolulu, and 22.8 percent to Maui County. Your Committees also find that according to United States Census data, from 2010 to 2017, the population of the neighbor island counties (Hawaii 8.3 percent, Kauai 7.6 percent, and Maui 7.4 percent) grew more rapidly than that of the City and County of Honolulu (3.7 percent). In order to provide a fair, consistent, and reliable allocation of transient accommodations tax revenues to the counties, your Committees find that the allocation to the counties should be recalculated based upon the population growth of each respective county from 2010 to 2017.

As affirmed by the records of votes of the members of your Committees on Energy, Economic Development, and Tourism and Public Safety, Intergovernmental, and Military Affairs that are attached to this report, your Committees concur with the intent and purpose of S.R. No. 111 and recommend that it be referred to your Committee on Ways and Means.

Respectfully submitted on behalf of the members of the Committees on Energy, Economic Development, and Tourism and Public Safety, Intergovernmental, and Military Affairs,

________________________________ CLARENCE K. NISHIHARA, Chair

________________________________ GLENN WAKAI, Chair