HOUSE OF REPRESENTATIVES	H.B. NO.	295
THIRTY-FIRST LEGISLATURE, 2021
STATE OF HAWAII

A BILL FOR AN ACT

relating to impact fees.

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

SECTION 1. The Hawaii Revised Statutes is amended by adding a new chapter to be appropriately designated and to read as follows:

"Chapter

Visitor impact fee

§   -1 Imposition of tax. There is hereby imposed and shall be levied, collected, and paid, a tax as hereinafter provided, on visitor arrivals in the State.

§   -2 Basis and rate of tax. The tax imposed by section    -1 shall be based upon arrival into the State and shall be $5 per person.

§   -3 Exemptions. The tax imposed by section    -1 shall not apply to:

(1) Members of the crew providing transportation;

(2) National Guard, military reserves, and other active duty military personnel claiming Hawaii as their residence of record;

(3) Residents of the State; or

(4) Intrastate travel.

§   -4 Disposition of taxes. All taxes collected under this chapter shall be paid into the state treasury to the credit of the general fund of the State, to be used and expended for the purposes for which the general fund was created and exists by law; provided that of the taxes collected each fiscal year twenty per cent shall be paid into the airport revenue fund established in section 248-8.

§   -5 Payment and liability of the tax. The tax imposed by this chapter shall be paid at such place or places as the director of taxation may direct and shall be due and payable no later than twenty-four hours upon arrival in the State.

§   -6 Refunds. The director of taxation may order the refund in whole or in part of any tax which has been erroneously or unjustly paid. The order shall be made in accordance with section 231-23. As to all tax payments for which a refund or credit is not authorized by this section (including, without prejudice to the generality of the foregoing, cases of unconstitutionality), the remedies provided by appeal or by section 40-35 are exclusive."

SECTION 2. This Act shall take effect on January 1, 2022.

INTRODUCED BY:

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Report Title:

Taxation; Visitor Impact Fee; Arrivals

Description:

Establishes a visitor impact fee on certain visitor arrivals into the State.

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