HB 295 - Visitor Impact Fee

• Imposes a $5 per person tax on visitor arrivals into Hawaii, effective January 1, 2022

• Tax is due and payable within 24 hours of arrival at locations designated by the director of taxation

• Exempts crew members providing transportation, active duty military personnel with Hawaii residence of record, state residents, and intrastate travelers

• Directs all collected taxes to the state general fund, with 20% of annual collections allocated to the airport revenue fund established in section 248-8

• Allows the director of taxation to order refunds for erroneously or unjustly paid taxes in accordance with section 231-23