HI HB976

Adds "resort fee" to Hawaii's transient accommodations tax definition as any additional charge collected by operators to maintain common or shared facilities and amenities.

Includes resort fees in the definition of "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.

Makes the amendments to the tax rate effective on July 1, 2013, and specifies that these changes shall not be repealed when the section is reenacted on June 30, 2015.

Effective date is July 1, 2011, except for the $4 per day minimum tax provision which becomes effective July 1, 2013.