HI HB976

Adds "resort fee" definition to Hawaii tax law as any additional fee, charge, or assessment collected by an operator to defray costs of maintaining commonly or jointly used facilities or amenities.

Includes resort fees in the definition of "gross rental" or "gross rental proceeds" subject to transient accommodations tax.

Establishes a minimum transient accommodations tax of $4 per day per unit beginning July 1, 2013, in addition to the existing percentage-based tax rates.

Effective date is July 1, 2011, except amendments to section 237D-2 take effect July 1, 2013, and shall not be repealed when that section is reenacted on June 30, 2015.