Report Title:

Hotel Room Rates & Occupancy; Monthly Report with TAT Remittance

 

Description:

Requires operators and plan managers to include data on hotel room rates and occupancy with their monthly TAT remittances to department of taxation. Requires department of taxation to transmit the data to the Hawaii tourism authority.

HOUSE OF REPRESENTATIVES

H.B. NO.

2193

TWENTY-FIRST LEGISLATURE, 2002

 

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

relating to transient accommodations TAX.

 

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

SECTION 1. Section 237D-6, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:

"(a) On or before the last day of each calendar month, every operator taxable, or plan manager liable under this chapter, during the preceding calendar month shall file a sworn return with the director in [such] any form [as] that the director shall prescribe together with a remittance for the amount of the tax in the form required by section 237D-6.5. Beginning July 1, 2002, the operator or plan manager shall include with the remittance a report on the rates charged on transient accommodations or the fair market rental values of the resort time share vacation units, and their respective occupancy rates. The department of taxation shall transmit a compilation report only, and not by individual property, on rates and occupancy detailed by island to the Hawaii tourism authority on a monthly basis no later than the fifteenth of the month for the preceding month. The Hawaii tourism authority shall not have access to any individual property's report for purposes of ensuring confidentiality. Sections 237-30 and 237-32 shall apply to returns and penalties made under this chapter to the same extent as if the sections were set forth specifically in this section."

SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.

SECTION 3. This Act shall take effect upon its approval.

INTRODUCED BY:

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