HI HB970

Clarifies that resort fees and surcharges imposed by transient accommodation operators are subject to Hawaii's transient accommodations tax, regardless of how they are structured or presented to guests.

Defines "resort fee" to include any charge or surcharge for use of the accommodation's property or services, even if negotiated separately, itemized separately, charged by third parties, optional, or mandatory.

Amends the definition of "gross rental" or "gross rental proceeds" to explicitly include resort fees or other surcharges charged for furnishing transient accommodations as taxable income.

Effective date of July 1, 2013.