STAND. COM. REP. NO. 1783-24

Honolulu, Hawaii

, 2024

RE: S.B. No. 2831

S.D. 1

H.D. 1

Honorable Scott K. Saiki

Speaker, House of Representatives

Thirty-Second State Legislature

Regular Session of 2024

State of Hawaii

Sir:

Your Committee on Finance, to which was referred S.B. No. 2831, S.D. 1, entitled:

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

begs leave to report as follows:

The purpose of this measure is to authorize the Director of Taxation, for a six-year period beginning January 1, 2025, to assist certain counties, upon the declaration of a major disaster by the Governor, in levying, assessing, collecting, and otherwise administering the county transient accommodations tax.

Your Committee received testimony in opposition to this measure from the Office of the Mayor of the County of Maui and one member of the Maui County Council. Your Committee received comments on this measure from the Department of Taxation and Maui Chamber of Commerce.

Your Committee finds that this measure would provide temporary assistance to the County of Maui in collecting and administering the county transient accommodations tax.

Your Committee has amended this measure by changing the effective date to July 1, 3000, to encourage further discussion.

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 S.B. No. 2831, S.D. 1, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 2831, S.D. 1, H.D. 1, and be placed on the calendar for Third Reading.

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

____________________________

KYLE T. YAMASHITA, Chair