CONFERENCE COMMITTEE REP. NO. 33

Honolulu, Hawaii

, 2021

RE: H.B. No. 1043

H.D. 3

S.D. 2

C.D. 1

Honorable Scott K. Saiki

Speaker, House of Representatives

Thirty-First State Legislature

Regular Session of 2021

State of Hawaii

Honorable Ronald D. Kouchi

President of the Senate

Thirty-First State Legislature

Regular Session of 2021

State of Hawaii

Sirs:

Your Committee on Conference on the disagreeing vote of the House of Representatives to the amendments proposed by the Senate in H.B. No. 1043, H.D. 3, S.D. 2, entitled:

"A BILL FOR AN ACT RELATING TO TRANSIENT ACCOMMODATIONS TAX,"

having met, and after full and free discussion, has agreed to recommend and does recommend to the respective Houses the final passage of this bill in an amended form.

The purpose of this measure is to facilitate the administration of the transient accommodations tax by:

(1) Providing that any taxpayer who receives gross rental proceeds shall pay the tax;

(2) Replacing certain references to "operator" or "plan manager" with "taxpayer" or "person";

(3) Clarifying that a certificate of registration is required for persons advertising transient accommodations;

(4) Eliminating the misdemeanor criminal penalty for failing to register and replacing it with a monetary fine structure;

(5) Applying the personal liability provision under the general excise tax law to the transient accommodations tax; and

(6) Repealing provisions establishing the office of the taxation district in which the taxes arose or the office of the first taxation district in Honolulu as the recipient of periodic returns.

Your Committee has amended this measure by changing the effective date to January 1, 2022.

As affirmed by the record of votes of the managers of your Committee on Conference that is attached to this report, your Committee on Conference is in accord with the intent and purpose of H.B. No. 1043, H.D. 3, S.D. 2, as amended herein, and recommends that it pass Final Reading in the form attached hereto as H.B. No. 1043, H.D. 3, S.D. 2, C.D. 1.

Respectfully submitted on behalf of the managers:

ON THE PART OF THE SENATE

ON THE PART OF THE HOUSE

____________________________ KARL RHOADS Chair	____________________________ RICHARD H.K. ONISHI Co-Chair
____________________________ GLENN WAKAI Co-Chair	____________________________ SEAN QUINLAN Co-Chair
	____________________________ JACKSON D. SAYAMA Co-Chair