HomeMy WebLinkAboutCOM 0449.008 2020-2022 I
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HEATHER L. L `' `= t�ditj` Contact Information
Council Member (808)961-8828
Chair, Committee on Governmental Operations, _ (808)961-8018(staff)
Relations and Economic Development
p heather.kimball@hawaiicounty.gov
Council District 1
HAWAPI COUNTY COUNCIL
County of Hawai`i
Hawai`i County Building
25 Aupuni Street, Suite 1402 �
Hilo, Hawai`i 96720
CD
DATE: October 28, 2021
ice,:
TO: Maile David, Council Chair and
Members of the Hawaii County Council
FROM: Heather Kimball, Council Member
SUBJECT: Proposed Amendments to Bill No. 81; an Ordinance Amending Chapter 2, of the
Hawaii County Code 1983 (2016 Edition, as Amended), by Adding a New
Article to Implement a County Transient Accommodations Tax.
Please see below proposed amendments to Bill No. 81. These proposed amendments are
illustrated in Ramseyer format with respect to the contents of Bill No. 81; material to be deleted
is bracketed and stricken and new material is underscored.
1. SECTION 2 of Bill No. 81, relating to "Payment of tax" on page 2, is amended to read
as follows:
"Section 2-_ Payment of tax.
(a) Unless otherwise provided in this article or by rule adopted by the director,
any taxpayer required to pay State transient accommodations tax pursuant to
chapter 237D, Hawaii Revised Statutes, shall also pay the County transient
accommodations tax imposed pursuant to this article.
(b) Unless otherwise provided in this article or by rule adopted by the director,
any taxpayer required to pay the County transient accommodations tax shall
remit payment to the director [loget,e,..,.;+n], and if not filing electronically,
a periodic [turn] voucher approved by the director.
(c) County transient accommodations tax payments shall be made on or before
the date by which the person is required to pay the State transient
accommodations tax."
Comm. No. 44q.Y-
Ref.
To: IFC
Hawai`i County is an Equal Opportunity Provider and Employer
Ref. nate NOV
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2. SECTION 2 of Bill No. 81, relating to "Appeals" on page 3, is amended to read as
follows: !
"Section 2-_. Appeals.
Any taxpayer aggrieved by any assessment of the tax or liability imposed by
this article may appeal from the assessment within thirty days of the issuance of
the assessment to the appropriate State of Hawaii court [',,eate,a within the th .d
eit] having jurisdiction over the amount in controversy, unless otherwise
superseded by State law. Alternatively, if the taxpayer aggrieved has also filed a
proceeding against the State for the State tax or liability imposed, the aggrieved
taxpayer may also join the County in the State proceeding."
Due to the limited scope of the amendments, a draft copy of Bill No. 81, Draft 2, in its entirety,
that would result if these proposed amendments are adopted, is not attached.
Thank you.
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