HI HB2081

Imposes a $10,000 per day penalty for taxpayers who fail to remit transient accommodations tax (TAT) under Hawaii Revised Statutes Chapter 237D, in addition to existing penalties under section 231-39.

Adds a new $20 per night TAT on transient accommodations furnished in exchange for points, miles, or other amounts through membership, loyalty, or rewards programs, with additional gross rental proceeds remaining subject to standard TAT rates.

Modifies TAT rate structure by establishing blank percentage rates for periods beginning July 1, 2024 (general accommodations) and January 1, 2025 (resort timeshare units), replacing previous fixed rates.

Appropriates an unspecified amount from general revenues to the Department of Land and Natural Resources for fiscal year 2024-2025 to protect, manage, and restore natural resources including native forests, plants, animals, aquatic resources, coastal lands, and freshwater resources.

Effective date of January 1, 3000 (appears to be a placeholder date requiring legislative correction).