HI HB970

Clarifies that resort fees and surcharges imposed by transient accommodation operators are subject to Hawaii's transient accommodations tax.

Defines "resort fee" to include any charges for property, services, or both imposed on guests, regardless of whether negotiated separately, itemized on bills, mandatory, or optional.

Amends the definition of "gross rental proceeds" to explicitly include resort fees and other surcharges charged to guests for furnishing transient accommodations.

Establishes that resort fees are taxable even when charged by third parties on behalf of operators, separated from the initial room rental transaction, or for services the guest may not use.

Takes effect on July 1, 2013.