HI SB1201

Clarifies that mandatory resort fees and mandatory surcharges imposed by transient accommodations operators are subject to the transient accommodations tax.

Adds a new definition of "resort fee" as any mandatory charge or surcharge imposed by a transient accommodations operator for the use of the property, services, or amenities.

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

Specifies that mandatory fees are taxable regardless of whether they are negotiated separately, stated as a separate line item, or included in a separate bill from the room charge.

Takes effect on July 1, 2050.