HI HB1539

Adds a new definition of "resort fee" to Hawaii tax law as any additional fee, charge, surcharge, levy, assessment, or sum collected by an operator to defray the cost of maintaining facilities or amenities used in common or jointly with another operator.

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

Makes resort fees subject to the same transient accommodations tax treatment as other rental income from transient accommodations.

Takes effect on January 1, 2012.