THE SENATE

S.B. NO.

2928

TWENTY-EIGHTH LEGISLATURE, 2016

S.D. 1

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 special event operators; online form. (a) The department shall develop an online form to be filled out by special event operators, regarding sellers engaging in business at all special events for which a person is a special event operator. The form shall be completed each time a special event operator's periodic general excise tax returns, for periods during which one or more special events occurred, are filed with the department.

(b) The form required under subsection (a) shall be published on the department's website and shall require the special event operator to provide the department with the following information:

(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) Any other information requested by the department.

(c) The department may issue citations to any special event operator who fails to complete an accurate form 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.

 


 


 

Report Title:

Department of Taxation; General Excise Tax; Special Event Operators; Required Form

 

Description:

Requires the department of taxation to develop an online form to be filled out by special event operators, regarding sellers engaged in business at all special events for which a person is a special event operator. Grants the department of taxation the authority to issue citations for failure to complete an accurate form. (SD1)

 

 

 

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