SB 2699 Summary

• Adds a new definition of "resort fee" as any charge or surcharge imposed by an operator, owner, or representative to a transient for use of the accommodation's property, services, or amenities.

• Amends the definition of "gross rental" or "gross rental proceeds" to explicitly include resort fees as taxable compensation for furnishing transient accommodations.

• Directs the Department of Taxation to adopt rules pursuant to Chapter 91, Hawaii Revised Statutes, to further define the terms added or amended by this Act.

• Allows the Department of Taxation to levy, assess, and collect taxes on resort fees prior to the adoption of implementing rules.

• Effective date is July 1, 2018.