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HI HB2008
Bill
Status
3/1/2018
Primary Sponsor
Richard Onishi
Click for details
AI Summary
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Requires travel agencies and tour packagers to register with the director of taxation before arranging transient accommodations at noncommissioned negotiated contract rates, with a one-time registration fee of $15.
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Imposes Hawaii's transient accommodations tax on travel agencies and tour packagers for their share of proceeds from arranging transient accommodations, creating tax parity with direct hotel bookings.
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Amends the definition of "gross rental proceeds" to include amounts received by travel agencies and tour packagers for entering into arrangements to furnish transient accommodations.
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Makes travel agencies and tour packagers subject to transient accommodations tax requirements in the same manner as hotel operators.
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Takes effect January 1, 2050, and applies to taxable years beginning after December 31, 2018.
Legislative Description
Relating To Taxation.
Transient Accommodations Tax
Last Action
Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
3/23/2018