HOUSE OF REPRESENTATIVES |
H.B. NO. |
1946 |
THIRTIETH LEGISLATURE, 2020 |
H.D. 1 |
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STATE OF HAWAII |
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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) $79,000,000 shall be allocated to the tourism special fund established under section 201B-11; 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) Of the $79,000,000 allocated:
(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) 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;
(4) [$103,000,000
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;] The amount necessary as certified by the
director of finance to reimburse the counties for the costs expended by the
counties for the provision of public services as specified in this paragraph;
provided that the amounts reimbursed to each county shall not exceed the
following amounts: $
for the county of Kauai, $
for the county of Hawaii, $
for the city and county of Honolulu, and $
for the county of Maui. To receive the
reimbursement, a county shall apply for the reimbursement within ninety days
after the expenditure of county funds; provided that failure to comply with
this provision shall constitute a waiver of the right to claim a
reimbursement. The director of finance
shall prepare forms as may be necessary to claim the reimbursement. The director of finance may require a county
to furnish information to ascertain the validity of the claim for reimbursement
under this paragraph and may adopt rules necessary to effectuate the purpose of
this paragraph pursuant to chapter 91; 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]. Each county may claim
reimbursements for expenditures of county funds for:
(A) The enforcement of county ordinances relating to transient accommodations;
(B) Establishing, operating, and maintaining
public mass transportation;
(C) Providing grants for county cesspool
conversion programs affecting natural resources;
(D) Establishing, implementing, and updating,
in coordination with the Hawaii tourism authority, county visitor industry
strategic plans and priorities; and
(E) Providing ocean safety programs, including
infrastructure and equipment, such as lifeguard towers, swim buoys, and video
cameras, staffing and operating costs, and education and visitor awareness; and
(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. There is appropriated out of the general revenues of the State of Hawaii the sum of $ or so much thereof as may be necessary for fiscal year 2020-2021 to the department of budget and finance for costs and expenses incurred in the development, implementation, or support, including operational costs and costs for necessary staffing, needed to effectuate this Act.
The sum appropriated shall be expended by the department of budget and finance for the purposes of this Act.
SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 4. This Act shall take effect on July 1, 2099.
Report Title:
Transient Accommodations Tax; Counties; Reimbursement; Appropriation
Description:
Amends the amount of transient accommodations tax revenues allocated to the counties from a specified sum to capped reimbursements to the county for expenditures related to specified county public services. Appropriates funds to the department of budget and finance for costs and expenses incurred in the development, implementation, or support, including operational costs and costs for necessary staffing, needed to effectuate this measure. Effective 7/1/2099. (HD1)
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