S.B. 935 Summary

• Establishes a gambling addiction special fund within the Department of Human Services to provide treatment and prevention services for Hawaii residents with gambling addiction, funded by revenues from a new general excise tax.

• Imposes a general excise tax on persons engaged in arranging, providing, or selling vacation packages or recreational services that promote gambling or gambling devices within Hawaii (tax rate to be specified).

• Requires all general excise tax revenues collected under the new gambling vacation package tax to be deposited into the gambling addiction special fund and used only for gambling addiction intervention and prevention programs.

• Mandates the Department of Human Services to submit annual reports to the legislature detailing receipts and expenditures from the special fund prior to each regular legislative session.

• Effective date is July 1, 2050.