STAND.
COM. REP. NO. 481-22
Honolulu, Hawaii
, 2022
RE: H.B. No. 1839
H.D. 2
Honorable Scott K. Saiki
Speaker, House of Representatives
Thirty-First State Legislature
Regular Session of 2022
State of Hawaii
Sir:
Your Committee on Consumer Protection & Commerce, to which was referred H.B. No. 1839, H.D. 1, entitled:
"A BILL FOR AN ACT RELATING TO TRANSIENT ACCOMMODATIONS TAX,"
begs leave to report as follows:
Your Committee received testimony in support of this measure from one member of the Maui County Council. Your Committee received testimony in opposition to this measure from Hawai‘i Lodging & Tourism Association. Your Committee received comments on this measure from the Department of Taxation, Hawaii Tourism Authority, Tax Foundation of Hawaii, and Maui Hotel & Lodging Association.
Your Committee finds that visitors are increasingly renting camper vans as an alternative to hotel rooms or transient vacation rentals. Your Committee further finds that, while camper vans are properly taxed under the rental motor vehicle surcharge tax, they are not taxed under the existing transient accommodations tax even though they function as transient accommodations. This measure ensures that camper vans are properly taxed as transient accommodations.
Your Committee has amended this measure by:
(1) Changing the effective date to January 1, 2050, to encourage further discussion; and
(2) Making technical, nonsubstantive amendments for the purposes of clarity, consistency, and style.
As affirmed by the record of votes of the members of your Committee on Consumer Protection & Commerce that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 1839, H.D. 1, as amended herein, and recommends that it be referred to your Committee on Finance in the form attached hereto as H.B. No. 1839, H.D. 2.
Respectfully submitted on behalf of the members of the Committee on Consumer Protection & Commerce,
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____________________________ AARON LING JOHANSON, Chair |
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