HI SB148

Requires landlords, lessors, or plaintiffs in summary possession actions based on nonpayment of monetary rent to submit a general excise tax license in good standing as a condition for issuance of a writ of possession.

Addresses tax compliance issues in irregular landlord-tenant arrangements such as work-for-room-and-board and rent-to-own situations where landlords may avoid paying general excise taxes or transient accommodation taxes.

Adds a new section to Chapter 666, Hawaii Revised Statutes, establishing the general excise tax license requirement for summary possession proceedings.

Effective date: May 6, 2137.