STAND. COM. REP. NO.  392-14


Honolulu, Hawaii

                , 2014


RE:   H.B. No. 2434

      H.D. 1





Honorable Joseph M. Souki

Speaker, House of Representatives

Twenty-Seventh State Legislature

Regular Session of 2014

State of Hawaii




     Your Committee on Tourism, to which was referred H.B. No. 2434 entitled:




begs leave to report as follows:


     The purpose of this measure is to specify that the $3,000,000 Transient Accommodations Tax (TAT) revenue amount currently allocated for expenditure pursuant to agreement between the Hawaii Tourism Authority (HTA) and the Board of Land and Natural Resources (BLNR) for natural resources and facilities purposes in accordance with HTA's Strategic Plan shall be:


(1)  Deposited into the Special Land and Development Fund, rather than the general fund; and


(2)  Distributed among the Beach Restoration Special Fund, State Parks Special Fund, and Trail and Access Program for expenditure by various divisions of the Department of Land and Natural Resources in accordance with the agreement between BLNR and HTA.


     The HTA and Outrigger Hotels Hawaii supported this measure.  The Department of Land and Natural Resources, Historic Hawaii Foundation, and Tax Foundation of Hawaii commented on this measure.


     Your Committee has amended this measure by:


     (1)  Adding allocation to and expenditure from the Conservation and Resources Enforcement Special Fund as an authorized use for TAT revenues allocated pursuant to agreement between BLNR and HTA; and


     (2)  Making the measure effective upon its approval to ensure that previously allocated funds are available in the current fiscal year.


     As affirmed by the record of votes of the members of your Committee on Tourism that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 2434, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 2434, H.D. 1, and be referred to the Committee on Finance.


Respectfully submitted on behalf of the members of the Committee on Tourism,