HOUSE OF REPRESENTATIVES

H.B. NO.

2399

TWENTY-EIGHTH LEGISLATURE, 2016

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT

 

 

RELATING TO GENERAL EXCISE TAX REPORTING FOR SPECIAL EVENTS.

 

 

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

 


     SECTION 1.  Chapter 237, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§237-    Requirements for promoters or operators of special events.  (a)  All special event operators shall submit a report in writing to the department providing information regarding sellers engaging in business at all special events for which the person is a special event operator.  The report shall be filed together with each of the special event operator's periodic general excise tax returns for periods during which one or more special events occurred, and shall be in the form prescribed by the department.

     (b)  The report required under subsection (a) shall include:

     (1)  The name of each seller at the special event, including any names under which the seller is doing business;

     (2)  The address or primary place of business of each seller;

     (3)  The business license number issued under section 237-9 of each seller; and

     (4)  All other information requested by the department.

     (c)  The department may issue citations to any special event operator who fails to file a complete and accurate report as required by this section.  A citation issued pursuant to this subsection shall include a monetary fine of not more than:

     (1)  $250 for a first violation for which a citation is issued;

     (2)  $500 for a second violation for which a citation is issued; and

     (3)  $2,500 for a third and any subsequent violation for which a citation is issued.

     (d)  For the purposes of this section:

     "Special event" means any event organized by a special event operator at which two or more persons offer property or services for sale or exchange.  Special events include, but are not limited to, swap meets, art shows, cultural festivals or events, carnivals, local fairs, farmers' markets, sporting events, food truck events, craft fairs, and flea markets.

     "Special event operator" means any person who charges a fee or otherwise receives income in exchange for promoting, organizing, managing, or otherwise operating a special event."

     SECTION 2.  New statutory material is underscored.

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

 

INTRODUCED BY:

_____________________________

 

 

BY REQUEST


 


 

Report Title:

Taxes; Special Event Reporting

 

Description:

Requires operators of special events to file reports giving information about the vendors participating in special events.  Grants Department of Taxation authority to issue citations for failure to file report.

 

 

 

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.