HI HB2187

Amends the definition of "gross rental proceeds" under Hawaii's transient accommodations tax (Chapter 237D) to include the full amount charged by transient accommodations brokers, travel agencies, or tour packagers, rather than only the operator's portion of the negotiated contract rate.

Changes tax calculation so that when accommodations are booked through a broker at noncommissionable negotiated contract rates with income divided between the operator and broker, gross rental proceeds means the total amount received by the broker, not just the operator's allocated share.

Maintains existing provisions regarding tax inclusions and exclusions, including that gross rental proceeds do not include taxes already imposed and collected from consumers.

Takes effect on July 1, 2018.