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HI HB2008

Bill

Status

Engrossed

3/1/2018

Primary Sponsor

Richard Onishi

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Origin

House of Representatives

2018 Regular Session

AI Summary

  • 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.

  • 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.

  • 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.

  • Makes travel agencies and tour packagers subject to transient accommodations tax requirements in the same manner as hotel operators.

  • 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

Committee Referrals

Ways and Means3/23/2018
Economic Development, Tourism, and Technology3/6/2018
Finance2/16/2018
Tourism1/26/2018

Full Bill Text

No bill text available