HI HB2778

Establishes a surcharge on the transient accommodations tax for transient vacation rental units located outside of zoned resort areas, effective January 1, 2025.

Surcharge amount equals the greater of either 5 percent of gross rental proceeds or $25 per day.

Adds four new definitions to Hawaii tax code: "booking service," "county," "hosting platform," and "transient vacation rental."

Amends the definition of "operator" to include those operating transient vacation rentals, not just traditional transient accommodations.

Effective date listed as January 1, 3000 (appears to be a drafting error, as operative provisions reference January 1, 2025).