Bill Text: HI HB334 | 2013 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: General Excise Tax; Exemption; Hotel Suboperator; Association Submanager

Spectrum: Moderate Partisan Bill (Democrat 4-1)

Status: (Engrossed - Dead) 2013-03-07 - Referred to THA/CPN, WAM. [HB334 Detail]

Download: Hawaii-2013-HB334-Amended.html

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STAND. COM. REP. NO.  452

 

Honolulu, Hawaii

                , 2013

 

RE:   H.B. No. 334

 

 

 

 

Honorable Joseph M. Souki

Speaker, House of Representatives

Twenty-Seventh State Legislature

Regular Session of 2013

State of Hawaii

 

Sir:

 

     Your Committee on Tourism, to which was referred H.B. No. 334 entitled:

 

"A BILL FOR AN ACT RELATING TO TAXATION,"

 

begs leave to report as follows:

 

     The purpose of this measure is to allow for consistent and uniform application of tax law for taxpayers in the hospitality industry.  Specifically, this bill:

 

     (1)  Makes permanent the provision that allows submanagers the same General Excise Tax exemption allowed to managers or board of directors of associations of apartment owners or homeowners associations for amounts received in reimbursement of sums paid for common expenses; and

    

     (2)  Makes permanent the provision that allows timeshare associations and suboperators of hotels the same General Excise Tax exemption allowed to hotel operators for amounts received which are disbursed for employee wages, salaries, payroll taxes, insurance premiums and benefits.

 

     Outrigger Hotels Hawaii, Wyndham Vacation Ownership, Hawaii Association of REALTORS, and a concerned individual supported this measure.  The Department of Taxation and Tax Foundation of Hawaii offered comments on this measure.

 

     As affirmed by the record of votes of the members of your Committee on Tourism that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 334 and recommends that it pass Second Reading and be referred to the Committee on Finance.

 

 

Respectfully submitted on behalf of the members of the Committee on Tourism,

 

 

		____________________________ TOM BROWER, Chair