Report Title:

Transient Accommodations Tax; Cruise Ship Accommodations

Description:

Imposes the TAT on cruise ship accommodations effective July 1, 2003.

THE SENATE

S.B. NO.

1081

TWENTY-SECOND LEGISLATURE, 2003

 

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

RELATING TO THE TRANSIENT ACCOMMODATIONS TAX.

 

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

SECTION 1. Chapter 237D, Hawaii Revised Statutes, is amended as follows:

1. By adding a definition of "cruise ship" to read:

""Cruise ship" means an oceangoing vehicle for passenger or passenger and goods transportation from one point to another within the State as a public utility as defined in chapter 269."

2. By amending the definitions of "lease" and "transient accommodations" to read:

""Lease", "let", or "rental" means the leasing or renting of living quarters or sleeping or housekeeping accommodations in hotels, apartment hotels, motels, condominium property regimes or apartments defined in chapter 514A, cooperative apartments, rooming houses, cruise ships, or other places in which lodgings are regularly furnished to transients for a consideration, without transfer of the title of such property.

"Transient accommodations" mean the furnishing of a room, apartment, suite, or the like which is customarily occupied by a transient for less than one hundred eighty consecutive days for each letting by a hotel, apartment hotel, motel, condominium property regime or apartment as defined in chapter 514A, cooperative apartment, or rooming house that provides living quarters, sleeping, or housekeeping accommodations, cruise ship, or other place in which lodgings are regularly furnished to transients for consideration."

SECTION 2. New statutory material is underscored.

SECTION 3. This Act shall take effect on July 1, 2003.

INTRODUCED BY:

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