HI SB2928

Department of Taxation must develop an online form for special event operators to complete when filing periodic general excise tax returns for periods in which special events occurred.

Special event operators must provide the department with the name, business address, and business license number for each seller at their special events.

Department of Taxation may issue citations with monetary fines to special event operators who fail to complete accurate forms: $250 for first violation, $500 for second violation, and $2,500 for third and subsequent violations.

Department may waive citations for reasonable cause.

Defines "special event" as events organized by a special event operator where two or more retailers offer property or services for sale, including swap meets, art shows, farmers' markets, food truck events, and similar venues.