2018-01-08 Letter to Wakai & Onishi re GET and TAT on short term vacation rentals

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WilOkabe Managing Director Harry Kim Mayor Barbara J. Kossow Deputy Managing Director County of Hawai‘i Office of the Mayor 25 Aupuni Street, Suite 2603 Hilo, Hawai‘i 96720(808) 961-8211Fax (808) 961-6553 KONA: 74-5044lole Hwy., Bldg C Kailua-Kona, Hawai‘i 96740 (808) 323-4444 Fax (808) 323-4440 January 8, 2018 The Honorable Senator Glenn Wakai and The Honorable Representative Richard H.K. Onishi Hawai'i State Capitol 415 S. Beretania Street Honolulu, Hawai'i 96813 Dear Senator Wakai and Representative Onishi: RE: State Collection of TAT and GET on Short Term Vacation Rentals In response to your memorandum dated December 28, 2018, this letter provides comments from Hawai’i County administration. A.Memorandum of December 28, 2017 Comments on the specific issues are provided below, in order presented in your memorandum. 1.We support the suggested amendments to HRS Sec 46-1.5(24)(A)proposed by the County of Kaua’i as follows: Each county may impose civil fines, in addition to criminal penalties, for any violation of county ordinances or rules after reasonable notice and request to correct or cease the violation may been made upon the violator. 2.We support enabling legislation that would allow for each County to pursue their own opportunity to provide direct appeal from an agency decision to circuit or district court. For our county, a direct appeal to circuit or district court will likely require a county charter amendment. 3.Wesupport the amendment proposed by the County of Kaua’i but request that it apply to all counties. Therefore, remove the phrase “that only in counties with less than one hundred thousand.” 4.We support a verification mechanism, but it must actively include the counties in the process. It cannot be a “self-certified” acknowledgement, as previously considered in past legislative bills because it is not adequate verification, particularly without penalty as discussed in additional items, below. County of Hawai‘i is an Equal Opportunity Provider and Employer.