H.B. 1946 Summary

• Amends the distribution of transient accommodations tax revenues allocated to counties from a fixed $103,000,000 amount to a reimbursement-based system capped at unspecified maximum amounts per county (Kauai, Hawaii, Honolulu, and Maui).

• Allows counties to claim reimbursements for expenditures on: enforcement of transient accommodation ordinances, public mass transportation, cesspool conversion programs, visitor industry strategic plans, and ocean safety programs including lifeguard infrastructure and staffing.

• Requires counties to apply for reimbursement within 90 days of expenditure, with failure to do so constituting a waiver of the reimbursement claim.

• Appropriates unspecified funds from general revenues to the Department of Budget and Finance for fiscal year 2020-2021 to cover developmental, implementation, operational, and staffing costs necessary to implement the Act.

• Effective date set for July 1, 2099.