THE SENATE	S.B. NO.	401
THIRTIETH LEGISLATURE, 2019
STATE OF HAWAII

A BILL FOR AN ACT

 

 

relating to transient ACCOMMODATIONS.

 

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 

     SECTION 1.  The legislature finds that while operators of transient accommodations may pay transient accommodation taxes to avoid legal penalties imposed by the State of Hawaii, these same operators can be operating in violation of county land use laws.  County agencies that are charged with enforcing land use laws would be better equipped to enforce land use laws if they were able to obtain the names and addresses of transient accommodations and their operators.  Currently, this information, contained in registration forms submitted to the department of taxation, is unavailable to the counties.  In every other state, transient accommodations taxes or their equivalent are collected by municipalities.  These tax-related filings provide municipalities with information that they can use to enforce local land use laws.

     Accordingly, the purpose of this Act is to require the director of taxation to make available to any county official charged with enforcing land use laws the names and addresses of transient accommodations registered with the department of taxation.

     SECTION 2.  Section 237D-4, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:

     "(a)  Each operator or plan manager as a condition precedent to engaging or continuing in the business of furnishing transient accommodations or in business as a resort time share vacation plan shall register with the director the name and address of each place of business within the State subject to this chapter.  The director shall make available to any county official charged with enforcing land use laws the name and address of any registration filed pursuant to this section.  The operator or plan manager shall make a one-time payment as follows:

     (1)  $5 for each registration for transient accommodations consisting of one to five units;

     (2)  $15 for each registration for transient accommodations consisting of six or more units; and

     (3)  $15 for each resort time share vacation plan within the State;

upon receipt of which the director shall issue a certificate of registration in [such] a form as the director determines, attesting that the registration has been made.  The registration shall not be transferable and shall be valid only for the operator or plan manager in whose name it is issued and for the transaction of business at the place designated therein.  Acquisition of additional transient accommodation units after payment of the one-time fee shall not result in additional fees."

     SECTION 3.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 4.  This Act shall take effect on July 1, 2019.

 

INTRODUCED BY:	_____________________________
	By Request

 

 

Report Title:

Maui County Mayor Package; DOTAX; Transient Accommodations Taxes; Counties

 

Description:

Requires the Director of Taxation to make available to any county official charged with enforcing land use laws the name and addresses of any transient accommodation business registered with the Department of Taxation.

 

 

 

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.