HomeMy WebLinkAboutAgenda 7-2(f) - Act 1 - Part III - HSL - SS 2021Page 11
H.B.
NO.
862
HD 2
S.D. 2
CD
5 PART III
6 SECTION 6. Chapter 46, Hawaii Revised Statutes, is amended
7 by adding a new section to be appropriately designated and to
8 read as follows:
9 "§46- County transient accommodations tax. Each county
10 may establish a transient accommodations tax not to exceed the
11 maximum rate set forth in section 237D- The county
12 transient accommodations tax shall be in addition to any state
13 transient accommodations tax. A county electing to establish a
14 transient accommodations tax pursuant to this section shall do
15 so by ordinance."
16 SECTION 7. Chapter 237D, Hawaii Revised Statutes, is
17 amended by adding a new section to be appropriately designated
18 and to read as follows:
19 "§237D- County transient accommodations tax;
20 administration. (a) The county transient accommodations tax,
21 upon the adoption of a county ordinance and in accordance with
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H.B.
NOS862
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become effective, on
contracts entered
S.D. 2
into prior to
the adoption of the ordinance
C. D. 1
1 the requirements of section 46- , shall be levied, assessed,
2 and collected as provided in this section on all gross rental,
3 gross rental proceeds, and fair market rental value taxable
4 under this chapter. No county shall set its transient
5 accommodations tax at a rate greater than three per cent of all
6 gross rental, gross rental proceeds, and fair market rental
7 value taxable under this chapter. With respect to the county
8 transient accommodations tax, the applicable county director of
9 finance shall have all the rights and powers of the director of
10 taxation provided under this chapter.
11 (b) The county transient accommodations tax, if adopted,
12 shall be imposed on the gross rental, gross rental proceeds, and
13 fair market rental value of all written contracts that require
14 the passing on of the taxes imposed under this chapter; provided
15 that if the gross rental, gross rental proceeds, and fair market
16 rental value are received as payments beginning in the taxable
17
year in which
the taxes
become effective, on
contracts entered
18
into prior to
the adoption of the ordinance
pursuant to
19
section 46-
, and the
written contracts do
not provide for the
20
passing on of
increased
rates of taxes, the
county transient
21
accommodations
tax shall
not be imposed on the
Gross rental,
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C.D. 1
1 gross rental proceeds, and fair market rental value covered
2 under the written contracts. The county transient
3 accommodations tax shall be imposed on the gross rental, gross
4 rental proceeds, and fair market rental value from all contracts
5 entered into on or after the adoption of the ordinance pursuant
6 to section 46- , regardless of whether the contract allows for
7 the passing on of any tax or any tax increases.
8 (c) No countv transient accommodations tax shall be
9 established on any form of accommodation that is exempt from the
10 taxes imposed by this chapter pursuant to section 237D-3."
1021-3174 HA862 CD. FN50-1 13
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