HI HB1539

Adds a new definition of "resort fee" as any additional fee, charge, or surcharge collected by an operator to defray costs of maintaining commonly or jointly used facilities and amenities.

Amends the definition of "gross rental" or "gross rental proceeds" to explicitly include resort fees as taxable income subject to the transient accommodations tax.

Resort fees are now treated the same as other receipts from furnishing transient accommodations and subject to taxation without deductions.

Takes effect on January 1, 2012.