HB 2366 Summary

• Amends Hawaii's transient accommodations tax law to simplify and streamline administration by making numerous technical amendments to Chapter 237D, Hawaii Revised Statutes.

• Replaces criminal misdemeanor penalties for failing to register with a civil citation and fine structure: $500 per day for first violation, $1,000 per day for second violation, and $5,000 per day for third and subsequent violations.

• Adds definition of "taxpayer" and expands definition of "operator" to include persons collecting gross rental proceeds; excludes hotel-condominiums and condominium-hotels acting as managing or rental agents from registration requirements.

• Modifies registration requirements to include conspicuous display of local contact information (name, phone, email) and requires advertisements to provide registration identification number or electronic link; establishes similar penalty structure ($500-$5,000 per day) for advertising violations.

• Repeals Section 237D-8 requiring returns be filed to specific taxation district offices and makes conforming technical amendments to sections 237D-6, 237D-6.5, 237D-7, 237D-9, 237D-10, and 237D-16.