HI HB1043

Replaces criminal misdemeanor penalties for failing to register with a monetary fine structure ranging from $500 to $5,000 per day depending on violation frequency.

Expands "taxpayer" liability to include any person receiving gross rental proceeds, not just operators and plan managers, and requires registration for those advertising transient accommodations.

Requires conspicuous display of registration certificates and local contact information (name, phone, email) at transient accommodation locations and in all advertisements, with fines of $500-$5,000 per day for violations.

Simplifies tax administration by removing requirement to file returns at specific taxation district offices and replacing references to "operator or plan manager" with "person" or "taxpayer" throughout the statute.

Takes effect January 1, 2022, and applies general excise tax law personal liability provisions to transient accommodations tax.