THE SENATE	S.B. NO.	2206
THIRTY-SECOND LEGISLATURE, 2024
STATE OF HAWAII

A BILL FOR AN ACT

RELATING TO THE COUNTY TRANSIENT ACCOMMODATIONS TAX.

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

SECTION 1. Section 46-20.7, Hawaii Revised Statutes, is amended to read as follows:

"[[]§46-20.7[]] County transient accommodations tax. Each county may establish a transient accommodations tax [not to exceed the maximum rate set forth in section 237D-2.5]. The county transient accommodations tax shall be in addition to any state transient accommodations tax. A county electing to establish a transient accommodations tax pursuant to this section shall do so by ordinance."

SECTION 2. Section 237D-2.5, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:

"(a) The county transient accommodations tax, upon the adoption of a county ordinance and in accordance with the requirements of section 46-20.7, shall be levied, assessed, and collected as provided in this section on all gross rental, gross rental proceeds, and fair market rental value taxable under this chapter. [No county shall set its transient accommodations tax at a rate greater than three per cent of all gross rental, gross rental proceeds, and fair market rental value taxable under this chapter.] With respect to the county transient accommodations tax, the applicable county director of finance shall have all the rights and powers of the director of taxation provided under this chapter."

SECTION 3. Statutory material to be repealed is bracketed and stricken.

SECTION 4. This Act shall take effect on July 1, 2024.

INTRODUCED BY:	_____________________________
	By Request

Report Title:

Maui County Council Package; County Transient Accommodations Tax

Description:

Repeals the maximum tax rate of the county transient accommodations tax.

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