HI SB380

Adds a new definition of "resort fee" as any mandatory 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 include resort fees as taxable income subject to the transient accommodations tax.

Requires 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.

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

Effective date: July 1, 2019.