HI HB364

Authorizes each Hawaii county to establish a county surcharge on transient accommodations tax through ordinance, subject to public hearing requirements and adoption by December 31, 2022.

Surcharge cannot be levied prior to January 1, 2024, or after December 31, 2036, and counties must notify the Director of Taxation within ten days of ordinance adoption.

Director of Taxation administers collection of the surcharge, with all provisions of Chapter 237D applying; surcharge does not affect amounts remitted to counties under section 237D-6.5.

State retains a specified percentage of collected surcharge revenue to reimburse assessment, collection, and administration costs; remaining balance distributed quarterly to adopting counties as general fund realization.

Bill sunsets December 31, 2036; repealed January 1, 2023, if no county adopts an ordinance by December 31, 2022; counties that do not adopt by deadline are prohibited from later adoption unless authorized separately by legislature.