STAND. COM. REP. NO. 977-22

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 Finance, to which was referred H.B. No. 1839, H.D. 2, entitled:

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

begs leave to report as follows:

The purpose of this measure is to make camper vans a type of transient accommodation, the rental of which is subject to the transient accommodations tax.

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 the Hawai‘i Lodging & Tourism Association. Your Committee received comments on this measure from the Department of Taxation, Hawai‘i Tourism Authority, Tax Foundation of Hawaii, Maui Chamber of Commerce, and Maui Hotel & Lodging Association.

As affirmed by the record of votes of the members of your Committee on Finance that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 1839, H.D. 2, and recommends that it pass Third Reading.

Respectfully submitted on behalf of the members of the Committee on Finance,

____________________________

SYLVIA LUKE, Chair