HOUSE OF REPRESENTATIVES |
H.B. NO. |
1774 |
THIRTIETH LEGISLATURE, 2020 |
|
|
STATE OF HAWAII |
|
|
|
|
|
|
||
|
A BILL FOR AN ACT
RELATING TO THE TRANSIENT ACCOMMODATIONS TAX.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 237D-6.5, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b) Except for the revenues collected pursuant to
section 237D-2(e), revenues collected under this chapter shall be distributed
in the following priority[, with the excess revenues to be deposited into
the general fund]:
(1) $1,500,000
shall be allocated to the Turtle Bay conservation easement special fund
beginning July 1, 2015, for the reimbursement to the state general fund of debt
service on reimbursable general obligation bonds, including ongoing expenses related to the issuance of the
bonds, the proceeds of which were used to acquire the conservation easement and
other real property interests in Turtle Bay, Oahu, for the protection, preservation,
and enhancement of natural resources important to the State, until the bonds
are fully amortized;
(2) $16,500,000 shall be allocated to the convention center enterprise special fund established under section 201B-8;
(3) $3,000,000
shall be allocated to the special land and development fund established under
section 171-19; provided that the allocation shall be expended in accordance
with the Hawaii tourism authority strategic plan for:
(A) The protection, preservation, maintenance, and enhancement of natural resources, including beaches, important to the visitor industry;
(B) Planning, construction, and repair of facilities; and
(C) Operation
and maintenance costs of public lands, including beaches, connected with
enhancing the visitor experience;
[(3) $79,000,000] (4) $82,000,000 shall be allocated to the
tourism special fund established under section 201B-11[;], which
shall be adjusted annually to reflect the percentage change in the Consumer
Price Index for all Urban Consumers published by the Bureau of Labor Statistics
of the federal Department of Labor; provided that:
[(A) Beginning
on July 1, 2012, and ending on June 30, 2015, $2,000,000 shall be expended from
the tourism special fund for development and implementation of initiatives to
take advantage of expanded visa programs and increased travel opportunities for
international visitors to Hawaii;
(B)] (A) Of the [$79,000,000]
amount allocated[:] to the tourism special fund:
(i) $1,000,000 shall be allocated for the operation of a Hawaiian center and the museum of Hawaiian music and dance; and
(ii) 0.5 per cent of the $79,000,000 shall be transferred to a sub-account in the tourism special fund to provide funding for a safety and security budget, in accordance with the Hawaii tourism strategic plan 2005-2015; and
[(C)] (B) Of the revenues
remaining in the tourism special fund after revenues have been deposited as provided
in this paragraph and except for any sum authorized by the legislature for
expenditure from revenues subject to this paragraph, beginning July 1, 2007, funds
shall be deposited into the tourism emergency special fund, established in
section 201B-10, in a manner sufficient to maintain a fund balance of
$5,000,000 in the tourism emergency special fund; and
[(4)] (5) [$103,000,000] Of the excess
revenues collected under this chapter:
(A) Forty-five per cent shall be allocated as follows: Kauai county shall receive 14.5 per cent, Hawaii county shall receive 18.6 per cent, city and county of Honolulu shall receive 44.1 per cent, and Maui county shall receive 22.8 per cent; provided that commencing with fiscal year 2018-2019, a sum that represents the difference between a county public employer's annual required contribution for the separate trust fund established under section 87A-42 and the amount of the county public employer's contributions into that trust fund shall be retained by the state director of finance and deposited to the credit of the county public employer's annual required contribution into that trust fund in each fiscal year, as provided in section 87A-42, if the respective county fails to remit the total amount of the county's required annual contributions, as required under section 87A-43; and
(B) Fifty-five per cent shall be deposited to the general fund.
[(5) $3,000,000
shall be allocated to the special land and development fund established under
section 171-19; provided that the allocation shall be expended in accordance
with the Hawaii tourism authority strategic plan for:
(A) The
protection, preservation, maintenance, and enhancement of natural resources,
including beaches, important to the visitor industry;
(B) Planning,
construction, and repair of facilities; and
(C) Operation
and maintenance costs of public lands, including beaches, connected with enhancing the
visitor experience.]
All transient accommodations taxes shall be paid into the state treasury each month within ten days after collection and shall be kept by the state director of finance in special accounts for distribution as provided in this subsection.
As used in this subsection, "fiscal year" means the twelve-month period beginning on July 1 of a calendar year and ending on June 30 of the following calendar year."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act shall take effect on July 1, 2020.
INTRODUCED BY: |
_____________________________ |
|
By Request |
Report Title:
Maui County Package; Transient Accommodations Tax; Allocations
Description:
Amends the allocation of transient accommodations tax revenues, based upon the recommendations of the State-County Functions Working Group established by Act 174, Session Laws of Hawaii 2014, to consider the distribution of duties and responsibilities for public services between the State and the counties and to recommend a model for the allocation of transient accommodations tax revenues.
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.