HI HB2399

Requires special event operators to submit written reports to the Department of Taxation listing all sellers participating in their events, filed with each periodic general excise tax return for periods when special events occurred.

Reports must include the name of each seller (including all business names), address or primary place of business, business license number under section 237-9, and any other information requested by the department.

Defines "special event" as any event organized by a special event operator where two or more persons offer property or services for sale, including swap meets, art shows, festivals, carnivals, farmers' markets, food truck events, craft fairs, and flea markets.

Authorizes the Department of Taxation to issue citations with monetary fines of up to $250 for a first violation, $500 for a second violation, and $2,500 for a third and subsequent violations for failure to file a complete and accurate report.

Defines "special event operator" as any person who charges a fee or receives income in exchange for promoting, organizing, managing, or operating a special event.