HomeMy WebLinkAboutCOM 0236.001 2024-2026HEATHER L. KIMBALL
Council District I (North Hilo,
Hamakua, and portion of Waimea)
Phone: (808) 961-8828
Fax: (808) 961-8912
Email: Heather .Kimb a hawazicountv.Qov
HAWAI`I COUNTY COUNCIL
25 Aupuni Street, Ste. 1402.
Hilo, Hawai'i 96720
DATE: April 22, 2025
77
TO: Dr. Holeka Goro Inaba, Council Chair
and Members of the Hawaii County Council
FROM: Heather L. Kimball, Council Member
Council District 1
SUBJECT: HRS §237D exemptions relating to Bill No. 47-25
As a supplement to the proposed Bill No. 47-25, the following are exemptions pursuant to
Hawaii Revised Statutes Section 237D-3:
§237D-3 Exemptions. This chapter shall not apply to:
(1) Health care facilities including all such facilities enumerated in section
321-11(10);
(2) School dormitories of a public or private educational institution providing
education in grades kindergarten through twelve, or of any institution of higher
education;
(3) Lodging provided by nonprofit corporations or associations for religious,
charitable, or educational purposes; provided that this exemption shall apply only
to the activities of the religious, charitable, or educational corporation or
association as such and not to any rental or gross rental the primary purpose of
which is to produce income even if the income is used for or in furtherance of the
exempt activities of such religious, charitable, or educational corporation or
association;
(4) Living accommodations for persons in the military on permanent duty assignment
to Hawaii, including the furnishing of transient accommodations to those military
personnel who receive temporary lodging allowances while seeking
accommodations in Hawaii or while awaiting reassignment to new duty stations
outside the State; 73 0„ I
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Hawai `i County is an Equal Opportunity Provider and Employef, To:
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(5) Low-income renters receiving rental subsistence from the state or federal
governments and whose rental periods are for durations shorter than sixty days;
(6) Operators of transient accommodations who furnish accommodations to full-time
students enrolled in an institution offering post -secondary education. The director
of taxation shall determine what shall be deemed acceptable proof of full-time
enrollment. This exemption shall also apply to operators who furnish transient
accommodations to students during summer employment;
(7) Accommodations furnished without charge such as, but not limited to,
complimentary accommodations, accommodations furnished to contract
personnel such as physicians, golf or tennis professionals, swimming and dancing
instructors, and other personnel to whom no salary is paid or to employees who
receive room and board as part of their salary or compensation; and
(8) Accommodations furnished to foreign diplomats and consular officials who are
holding cards issued or authorized by the United States Department of State
granting them an exemption from state taxes.
Should you have any questions or concerns regarding this communication, please do not hesitate
to contact me. Thank you.