HI HB2604

Establishes a $1 performing arts ticket surcharge on primary ticket sales for commercial performing arts events held in Hawaii, collected by primary venue ticket providers and remitted to the state Department of Taxation.

Exempts tickets priced at $35 or less, events primarily performed by students at University of Hawaii, public schools, or charter schools, and events produced by 501(c)(3) nonprofits whose primary mission is performing arts education for minors.

Deposits all surcharge revenues into the performing arts grants special fund, established by Act 131 (2025), which supports coordination, planning, promotion, marketing, and execution of performing arts events statewide.

Requires primary venue ticket providers to disclose the surcharge as a separate line item on receipts and file periodic returns reporting tickets sold, exempt tickets claimed, and total surcharge collected.

Takes effect July 1, 3000 (placeholder date).