HI SCR131

Urges the Department of Taxation to enforce Hawaii Revised Statutes section 237D-4 by regularly checking or contracting with a third party to monitor online advertisements for transient accommodations compliance.

Requires transient accommodation operators to post their registration identification number conspicuously on all online advertisements, with fines starting at $500 per day for first offense and escalating to $5,000 per day for third and subsequent offenses.

Directs the Department of Taxation to issue citations to operators, plan managers, or brokers who fail to display registration identification numbers on online listings.

Requests the Department of Taxation coordinate with county departments to gather and share information necessary to collect all taxes owed by transient accommodations operators and plan managers.

References Act 204, Session Laws of Hawaii 2015, which established the registration requirement and enforcement mechanisms to address tax avoidance by vacation rental operators.