HI HB1339

Repeals the $10 daily transient accommodations tax that was previously levied on complimentary or gratuitous transient accommodations, including those furnished as part of a package.

Reorganizes Hawaii Revised Statutes Section 237D-2 by renumbering subsections (c) through (f) to (b) through (e) following removal of the daily tax provision.

Maintains the existing transient accommodations tax rates: 7.25 per cent on gross rental proceeds (effective January 1, 1999) plus an additional 2 per cent (effective July 1, 2010 through June 30, 2015).

Preserves the 7.25 per cent tax on fair market rental value of resort time share vacation units collected from occupants.

Takes effect on July 1, 2020.