Bill Text: HI HB2187 | 2018 | Regular Session | Introduced
Bill Title: Relating To Taxation.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2018-01-26 - Referred to TOU, FIN, referral sheet 8 [HB2187 Detail]
Download: Hawaii-2018-HB2187-Introduced.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
2187 |
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TWENTY-NINTH LEGISLATURE, 2018 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
relating to taxation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 237D-1, Hawaii Revised Statutes, is amended by amending the definition of "'gross rental' or 'gross rental proceeds'" to read as follows:
""Gross rental" or "gross
rental proceeds" means the gross receipts, cash or accrued, of the
taxpayer received as compensation for the furnishing of transient
accommodations and the value proceeding or accruing from the furnishing of such
accommodations without any deductions on account of the cost of property or
services sold, the cost of materials used, labor cost, taxes, royalties,
interest, discounts, or any other expenses whatsoever. Every taxpayer shall be presumed to be
dealing on a cash basis unless the taxpayer proves to the satisfaction of the
department of taxation that the taxpayer is dealing on an accrual basis and the
taxpayer's books are so kept, or unless the taxpayer employs or is required to
employ the accrual basis for the purposes of the tax imposed by chapter 237 for
any taxable year in which event the taxpayer shall report the taxpayer's gross
income for the purposes of this chapter on the accrual basis for the same
period.
The words "gross rental" or "gross
rental proceeds" shall not be construed to include the amounts of taxes
imposed by chapter 237 or this chapter on operators of transient accommodations
and passed on, collected, and received from the consumer as part of the
receipts received as compensation for the furnishing of transient
accommodations.
Where transient accommodations are
furnished through arrangements made by a transient accommodations broker,
travel agency, or tour packager at noncommissionable negotiated contract
rates and the gross income is divided between the operator of transient
accommodations on the one hand and the transient accommodations broker,
travel agency, or tour packager on the other hand, gross rental or gross
rental proceeds to the operator means [only the respective portion allocated
or distributed to the operator, and no more.] the full amount of gross
receipts received by the transient accommodations broker, travel agency, or
tour packager.
For purposes of this definition, where the operator maintains a schedule of rates for identifiable groups of individuals, such as kamaainas, upon which the accommodations are leased, let, or rented, gross rental or gross rental proceeds means the receipts collected and received based upon the scheduled rates and recorded as receipts in its books and records."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act shall take effect on July 1, 2018.
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INTRODUCED BY: |
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Report Title:
Transient Accommodations Tax; Transient Accommodations Brokers; Gross Rental Proceeds
Description:
Amends the definition of "gross rental proceeds" to provide that the transient accommodations tax for sales of transient accommodations that are arranged by transient accommodations brokers shall be calculated based on the amount charged by the transient accommodations broker, rather than the amount received by the operator of the transient accommodations.
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.
