HI SB139

Revises county allocations of transient accommodations tax revenues under Hawaii Revised Statutes section 237D-6.5(b)(4) to be based on each county's percentage of annual visitor arrivals rather than fixed percentages.

Requires Hawaii Tourism Authority and State Data Book data to be used annually to calculate visitor arrival percentages for each county (Honolulu, Maui, Hawaii, and Kauai counties).

Removes the previous fixed allocation percentages (Kauai 14.5%, Hawaii 18.6%, Honolulu 44.1%, Maui 22.8%) and replaces them with a visitor arrivals-based formula.

Requires each county to submit a report to the legislature no later than twenty days before each regular legislative session describing how it utilized its transient accommodations tax allocation.

Takes effect on July 1, 2021.