HOUSE OF REPRESENTATIVES

H.B. NO.

1470

TWENTY-NINTH LEGISLATURE, 2017

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT

 

 

relating to taxation.

 

 

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

 


SECTION 1. The legislature finds that there is a proliferation of illegal short-term rental lodging in the State, much of which is being run by commercial operators. Such illegal short-term rentals materially contribute to the high cost of housing in Hawaii by taking units off the market that would otherwise be available to residents. Hawaii's affordable housing crisis and its extremely high per capita rate of homelessness require, among other things, more transparency and accountability with respect to short-term rental lodging.

The legislature further finds that pursuant to chapter 237, Hawaii Revised Statutes, every person engaging or continuing any business in the State, casual sales excluded, is required to register with the state department of taxation and pay general excise tax. There is no carve out for owners or operators of short-term rental lodging or other home-based businesses. In addition, section 237D-4, Hawaii Revised Statutes, expressly requires that operators of short-term rental lodging, as transient accommodations, register with the director of taxation. Section 237D-2, Hawaii Revised Statutes, imposes a transient accommodations tax on such operators based on a percentage of gross rental or gross rental proceeds derived from furnishing short-term rental lodging.

The legislature finds that, in conjunction with the existing registration and taxation requirements, allowing a hosting platform for short-term rental lodging to collect and remit transient accommodations tax and general excise tax payable on behalf of operators that furnish short-term rental lodging through the hosting platform would ease the burden of tax collection. Section 237-9(e), Hawaii Revised Statutes, already permits similar arrangements with respect to persons engaged in network marketing, multi-level marketing, and other similar businesses, on behalf of their direct sellers.

The legislature further finds that, in order for the department to verify the taxes collected, hosting platforms

acting as tax collectors must provide sufficient and detailed information to the department about the short-term rental lodging operators on whose behalf they collect taxes. The provided information must include the operators' registration information and the addresses and locations of each short-term rental lodging unit registered. The information must also provide detailed information about the underlying booking transactions. Tax collection by hosting platforms must not compromise the ability of the department to determine whether taxes are being properly remitted and reported, and must not provide a shield for illegal short-term rental lodging at the expense of Hawaii residents.

The legislature further finds that, to eliminate illegal short-term rental lodging by commercial operators, it is necessary to impose limits on the number of units that may be registered by any one owner or operator for short-term rental lodging.

The purpose of this Act is to:

(1) Eliminate illegal short-term rental lodging and provide for greater accountability for hosting platforms that materially contribute to illegal rentals;

(2) Allow hosting platforms registered with the department of taxation to act as tax collectors on behalf of the short-term rental lodging operators with respect to booking transactions made through such hosting platforms;

(3) Increase tax revenues through a general excise tax on short-term rental lodging operators;

(4) Require that hosting platforms report detailed operator information, including addresses and number of booking transactions, in tax returns;

(5) Limit the number of units that can be registered for short-term rental use by any one operator and cap the number of nights permitted for short-term rental lodging use;

(6) Require the advertisement de-listing from hosting platforms of short-term rental lodging that fails to comply with local and state laws;

(7) Create a surcharge on short-term rental lodging in the State to fund supportive services for Hawaii's homeless; and

(8) Require every short-term rental lodging operator to keep records of any short-term rental lodging use, along with information regarding each booking transaction, for a period of three years.

SECTION 2. Chapter 237, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"237-   Collection and remittance of general excise taxes by registered hosting platforms on behalf of short-term rental lodging operators. (a) The director may permit any hosting platform to register with the department for the collection and remission of any tax imposed pursuant to this chapter on any booking transaction facilitated by the hosting platform on behalf of a short-term rental lodging operator within the State and any county so authorized to collect such taxes.

(b) Any hosting platform that has registered with the department pursuant to subsection (a) shall, with respect to each booking transaction facilitated by the hosting platform on behalf of a short-term rental lodging operator within the State and any county for which the hosting platform has registered to collect and remit the tax imposed pursuant to this chapter:

(1) Provide written notice to such operator that the hosting platform has been registered to collect, report, and pay the tax imposed by this chapter on the operator's behalf;

(2) Collect any taxes due under this chapter and remit the total amount collected to the department on a monthly or other periodic basis, together with a return, as required under section 237-30;

(3) File an annual return for the taxes collected and remitted under this section in accordance with section 237-33; and

(4) With each return filed pursuant to paragraphs (2) and (3), provide a schedule listing:

(A) The name, address, and general excise tax number of each operator for whom the hosting platform collected taxes;

(B) With respect to each operator, the address of each short-term rental lodging unit for which a booking transaction was facilitated by the hosting platform during the applicable period; and

(C) For each such short-term rental lodging unit, for the applicable period, the total number of booking transactions, the total number of days rented, and the gross rental or gross rental proceeds.

The director may require the hosting platform to provide any additional information required to ensure proper payment of taxes under title 14.

No operator shall be responsible for collecting or remitting any taxes due under this chapter on any booking transaction for which it has received notice from a hosting platform that the hosting platform has or will be collecting and remitting such taxes. Any notice shall itself be sufficient proof regarding any liability of an operator for such taxes.

(c) Information provided to or obtained by the department by a hosting platform pursuant to this chapter, including information contained in a return filed by a hosting platform, information on underlying booking transactions, and information relating to an audit or investigation, shall be considered confidential pursuant to section 237-34 and shall not be disclosed except as provided therein; provided however that general, aggregated information shall not be considered confidential and may be provided by the department to state tourism authorities for the purpose of assisting with tourism promotion.

(d) Nothing in this section shall limit the ability of the department, in accordance with section 231-7, to conduct audits, investigations, or hearings, or to issue subpoenas, with respect to any hosting platform registered under subsection (a), any operator of short-term rental lodging, or any underlying booking transaction.

Pursuant to this section, the director of finance, director of budget and fiscal services, or other similar collector of county taxes may conduct an audit of any hosting platform registered under subsection (a) or of any operator of short-term rental lodging, to the extent that such hosting platform or operator is subject to the county surcharge on state tax pursuant to section 237-8.6.

(e) Any hosting platform that has registered with the department pursuant to subsection (a) and that fails to file a required return or pay the full amount of applicable tax due as required under this chapter shall be subject to penalties and interest as provided in section 237-32.

(f) Registration under this section shall be effective until it is canceled in writing.

A hosting platform registered under subsection (a) may cancel its registration by delivering written notice of cancellation to the director and each of the operators on whose behalf it collects and remits taxes no later than ninety days prior to the effective date of cancellation.

The director may cancel a hosting platform's registration under this section for any cause, including but not limited to any violation of this chapter or rules adopted pursuant thereto, or for violation of any applicable agreement with the department, by delivering written notice of cancellation to the hosting platform no later than ninety days prior to the effective date of cancellation.

(g) Registration of a hosting platform under subsection (a) shall be separate from registration of a hosting platform under this chapter with respect to its own business activities, and separate licenses shall be issued under this chapter with respect to each such registration.

(h) For the purposes of this section:

"Booking transaction" has the same meaning as in section 237D-1.

"Hosting platform" has the same meaning as in section 237D-1.

"Operator" has the same meaning as in section 237D-1.

"Short-term rental lodging" has the same meaning as in section 237D-l."

SECTION 3. Chapter 237D, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"237D-   Collection and remittance of transient accommodations taxes by registered hosting platform on behalf of short-term rental lodging operators. (a) The director may permit any hosting platform to register with the department for the collection and remission of any tax imposed pursuant to this chapter on any booking transaction facilitated by the hosting platform on behalf of a short-term rental lodging operator within the State.

(b) Any hosting platform that has registered with the department pursuant to subsection (a) shall, with respect to each booking transaction facilitated by the hosting platform on behalf of a short-term rental lodging operator within the State:

(1) Provide written notice to such operator that the hosting platform has been registered to collect, report and pay over the tax imposed by this chapter on the operator's behalf;

(2) Collect any taxes due under this chapter and remit the total amount collected to the department on a monthly or other periodic basis, together with a return, as required under section 237D-6;

(3) File an annual return for the taxes collected and remitted under this section in accordance with section 237D-7; and

(4) With each return filed pursuant to paragraphs (2) and (3), provide a schedule listing:

(A) The name, address, and general excise tax number of each operator from whom the hosting platform collected taxes;

(B) With respect to each such operator, the address of each short-term rental lodging unit for which a booking transaction was facilitated by the hosting platform during the applicable period; and

(C) For each such short-term rental lodging unit, for the applicable period, the total number of booking transactions, the total number of days rented, and the gross rental or gross rental proceeds.

The director may require the hosting platform to provide any additional information required to ensure proper payment of taxes under title 14.

No operator shall be responsible for collecting or remitting any applicable taxes due under this chapter on any booking transaction or which it has received notice from a hosting platform that the hosting platform has or will be collecting and remitting such taxes. Any such notice shall itself be sufficient proof regarding any liability of an operator for such taxes.

(c) Information provided to or obtained by the department by a hosting platform pursuant to this chapter, including information contained in a return filed by a hosting platform, information on underlying booking transactions, and information relating to an audit or investigation, shall be considered confidential pursuant to section 237D-13 and shall not be disclosed except as provided therein; provided however that general, aggregated information shall not be considered confidential and may be provided by the department to state tourism authorities for the purpose of assisting with tourism promotion.

(d) Nothing in this section shall limit the ability of the department, in accordance with section 231-7, to conduct audits, investigations, or hearings, or to issue subpoenas, with respect to any hosting platform registered under subsection (a), any operator of short-term rental lodging, or any underlying booking transaction.

(e) Any hosting platform that has registered with the

department pursuant to subsection (a) and that fails to file a required return or pay the full amount of applicable tax due as required under this chapter shall be subject to penalties and interest as provided in section 237D-6.

(f) Registration under this section shall be effective until it is canceled in writing.

A hosting platform registered under subsection (a) may cancel its registration by delivering written notice of cancellation to the director and each of the operators on whose behalf it collects and remits taxes no later than ninety days prior to the effective date of cancellation.

The director may cancel a hosting platform's registration under this section for any cause, including but not limited to any violation of this chapter or rules adopted pursuant thereto, or for violation of any applicable agreement with the department, by delivering written notice of cancellation to the hosting platform no later than ninety days prior to the effective date of cancellation.

(g) Registration of a hosting platform under subsection (a) shall be separate from registration of a hosting platform under this chapter with respect to its own business activities, and separate certificates of registration shall be issued under this chapter with respect to each such registration."

SECTION 4. Section 235-20.5, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:

"(a) There is established a tax administration special fund, into which shall be deposited:

(1) Fees collected under sections 235-20, 235-110.9, and 235-110.91;

(2) Revenues collected by the special enforcement section pursuant to section 231-85; provided that in each fiscal year, of the total revenues collected by the special enforcement section, all revenues in excess of $700,000 shall be deposited into the general fund; and

(3) Fines and fees assessed pursuant to section 237D-4[.], which funds shall be used specifically by the special enforcement section for enforcing compliance with section 237D-4."

SECTION 5. Section 237D-1, Hawaii Revised Statutes, is amended as follows:

1. By adding six new definitions to be appropriately inserted and to read:

""Booking transaction" means any transaction in which there is a charge to a short-term lodger by an operator for any short-term rental lodging.

"Control" means the possession, direct or indirect, of the power to direct or cause the direction of the management and policies of an operator, whether through the ownership of voting securities, by contract, or otherwise.

"Dwelling unit" shall have the same meaning as in section 521-8.

"Hosting platform" means any person or entity that facilitates reservations or collects payments for a booking transaction on behalf of or for an operator through an online digital platform.

"Short-term lodger" means a person who occupies any residential or commercial unit for the purpose of short-term rental lodging.

"Short-term rental lodging" means the accessory or secondary use of a residential dwelling unit or portion thereof by an operator to provide room or space to short-term lodgers for less than one hundred eighty consecutive days for each letting."

2. By amending the definition of "local contact" to read:

""Local contact" means an individual residing on the same island as the transient accommodation [or], resort time share vacation unit, short-term rental lodging, or an entity with a place of business and at least one employee, officer, partner, member, or other person working on behalf of the company who is residing on the same island as the transient accommodation [or], resort time share vacation unit[.], or short-term rental lodging."

3. By amending the definition of "transient accommodations" to read:

""Transient accommodations" means the furnishing of a room, apartment, suite, single family dwelling, or the like to a transient for less than one hundred eighty consecutive days for each letting in a hotel, apartment hotel, motel, condominium property regime or apartment as defined in chapter 514A or unit as defined in chapter 514B, cooperative apartment, dwelling unit, or rooming house that provides living quarters, sleeping, or housekeeping accommodations, or other place in which lodgings are regularly furnished to transients. "Transient accommodations" includes short-term rental lodgings."

4. By deleting the definition "transient accommodations broker":

[""Transient accommodations broker" means any person or entity, including but not limited to persons who operate online websites, online travel agencies, or online booking agencies, that offers, lists, advertises, or accepts reservations or collects whole or partial payment for transient accommodations or resort time share vacation interests, units, or plans."]

SECTION 6. Section 237D-2, Hawaii Revised Statutes, is amended to read as follows:

"237D-2 Imposition and rates. (a) There is levied and shall be assessed and collected each month a tax of:

(1) Five per cent for the period beginning on January 1, 1987, to June 30, 1994;

(2) Six per cent for the period beginning on July 1, 1994, to December 31, 1998;

(3) 7.25 per cent for the period beginning on January 1, 1999, to June 30, 2009;

(4) 8.25 per cent for the period beginning on July 1, 2009, to June 30, 2010; and

(5) 9.25 per cent for the period beginning on July 1, 2010, and thereafter;

on the gross rental or gross rental proceeds derived from furnishing transient accommodations.

(b) Every operator shall pay to the State the tax imposed by subsection (a), as provided in this chapter.

(c) There is levied and shall be assessed and collected each month, on the occupant of a resort time share vacation unit, a transient accommodations tax of:

(1) 7.25 per cent on the fair market rental value until December 31, 2015;

(2) 8.25 per cent on the fair market rental value for the period beginning on January 1, 2016, to December 31, 2016; and

(3) 9.25 per cent on the fair market rental value for the period beginning on January 1, 2017, and thereafter.

(d) Every plan manager shall be liable for and pay to the State the transient accommodations tax imposed by subsection (c) as provided in this chapter. Every resort time share vacation plan shall be represented by a plan manager who shall be subject to this chapter.

(e) In addition to any other taxes imposed by this section, there is imposed upon each booking transaction for short-term rental lodging in the State a surcharge of four per cent of the gross annual or leasing charge. The purpose of this surcharge is to fund supportive services attached to permanent housing for homeless families and to fund supportive services and housing for chronically homeless. Up to eight per cent of the revenue from the surcharge shall be used for the administration and enforcement of the surcharge. The surcharge is a part of the tax imposed by this chapter, and all references to the tax shall be deemed to include the surcharge, to the extent applicable."

SECTION 7. Section 237D-4, Hawaii Revised Statutes, is amended to read as follows:

"237D-4 Certificate of registration. (a) Each operator or plan manager as a condition precedent to engaging or continuing in the business of furnishing transient accommodations or in business as a resort time share vacation plan shall register with the director the name and address of each place of business within the State subject to this chapter[.], and shall indicate whether the registration is for short-term rental lodging. With respect to short-term rental lodging, the operator shall provide the director with the address of the short-term rental lodging unit covered by the registration. No operator shall be permitted to register more than one short-term rental lodging unit; provided that an operator may supplement its registration to change the specific short-term rental lodging unit registered to the operator; provided further that any other operator controlling, controlled by, or under common control, as defined in section 237D-1, with such operator shall be deemed to be one and the same operator, and such operators may not register more than one short-term rental lodging unit between them. The operator or plan manager registering pursuant to this section shall make a one-time payment as follows:

(1) $5 for each registration for transient accommodations consisting of one to five units;

(2) $15 for each registration for transient accommodations consisting of six or more units; and

(3) $15 for each resort time share vacation plan within the State;

upon receipt of which the director shall issue a certificate of registration in such form as the director determines, attesting that the registration has been made. The registration shall not be transferable and shall be valid only for the operator or plan manager in whose name it is issued and for the transaction of business at the place designated therein. Acquisition of additional transient accommodation units after payment of the one-time fee shall not result in additional fees.

(b) The registration, or in lieu thereof a notice stating where the registration may be inspected and examined, shall at all times be conspicuously displayed at the place for which it is issued. [The] With respect to short-term rental lodging only, the name, phone number, and electronic mail address of the local contact shall at all times be conspicuously displayed in the same place as the registration or the same place as the notice stating where the registration may be inspected and examined. Failure to meet the requirements of this subsection shall be unlawful. The department may issue citations to any person who fails to [conspicuously display the registration or notice, or the local contact's name, phone number, or electronic mail address as required by] comply with this section. A citation issued pursuant to this subsection for each transient accommodation or resort time share vacation interest, plan, or unit in violation of this subsection shall include a monetary fine of not less than:

(1) $500 per day, for a first violation for which a citation is issued;

(2) $1,000 per day, for a second violation for which a citation is issued; and

(3) $5,000 per day, for a third and any subsequent violation for which a citation is issued.

(c) Any advertisement, including an online advertisement, for any transient accommodation [or]; resort time share vacation interest, plan, or unit; or short-term rental lodging unit shall conspicuously provide:

(1) The registration identification number or an electronic link to the registration identification number of the short-term rental lodging operator [or plan manager] issued pursuant to this section; and

(2) The local contact's name, phone number, and electronic mail address, provided that this paragraph shall be considered satisfied if this information is provided to the transient or occupant prior to the furnishing of the transient accommodation [or], resort time share vacation unit[.], or short-term rental lodging.

No short-term rental lodging unit shall be listed on a hosting platform unless the operator first demonstrates to the hosting platform that the operator and the short-term rental lodging unit are in compliance with this chapter and other applicable land use, zoning, and tax requirements, including any and all applicable county ordinances and requirements, and including, without limitation, by providing the hosting platform with the registration number described in subsection (c)(1) and by attesting that the operator and the short-term rental lodging unit are in compliance with applicable land use, zoning, and tax requirements, including any and all applicable county ordinances and requirements.

(d) Failure to meet the requirements of subsection (c) shall be unlawful. The department may issue citations to any person, including short-term rental lodging operators[, plan managers, and transient accommodations brokers], who violates subsection (c). A citation issued pursuant to this subsection for each transient accommodation [or]; resort time share vacation interest, plan, or unit; or short-term rental lodging unit in violation of subsection (c) shall include a monetary fine of not less than:

(1) $500 per day, for a first violation for which a citation is issued;

(2) $1,000 per day, for a second violation for which a citation is issued; and

(3) $5,000 per day, for a third and any subsequent violation for which a citation is issued.

(e) The registration provided for by this section shall be effective until canceled in writing. Any application for the reissuance of a previously canceled registration identification number shall be regarded as a new registration application and shall be subject to the payment of the one-time registration fee. The director may revoke or cancel any license issued under this chapter for cause as provided by rule under chapter 91.

(f) If the license fee is paid, the department shall not refuse to issue a registration or revoke or cancel a registration for the exercise of a privilege protected by the First Amendment of the Constitution of the United States, or for the carrying on of interstate or foreign commerce, or for any privilege the exercise of which, under the Constitution and laws of the United States, cannot be restrained on account of nonpayment of taxes, nor shall section 237D-14 be invoked to restrain the exercise of such a privilege, or the carrying on of such commerce.

(g) Any person who may lawfully be required by the State, and who is required by this chapter, to register as a condition precedent to engaging or continuing in the business of furnishing transient accommodations or as a plan manager subject to taxation under this chapter, who engages or continues in the business without registering in conformity with this chapter, shall be guilty of a misdemeanor. Any director, president, secretary, or treasurer of a corporation who permits, aids, or abets such corporation to engage or continue in business without registering in conformity with this chapter, shall likewise be guilty of a misdemeanor. The penalty for the misdemeanors shall be the same as that prescribed by section 231-35 for individuals, corporations, or officers of corporations, as the case may be, for violation of that section.

(h) Any monetary fine assessed under this section shall be due and payable thirty days after issuance of the citation, subject to appeal rights provided under this subsection. Citations may be appealed to the director of taxation or the director's designee.

(i) A hosting platform shall remove any listing for a short-term rental lodging unit located in the State:

(1) That fails to list the registration number for the short-term rental lodging unit described in section (c)(1);

(2) If the operator fails to attest to compliance with applicable land use, zoning, and tax requirements, including any and all applicable county ordinances and requirements; or

(3) If the hosting platform has received written notice from a state or local governmental authority that the operator or short-term rental lodging unit has failed to comply with applicable land use, zoning, or tax requirements.

(j) The department may issue citations to any hosting platform that violates subsection (i). A citation issued pursuant to this subsection for each failure of a hosting platform to remove a listing in violation of subsection (i) shall include a monetary fine of not less than:

(1) $500 per day, for a first violation for which a citation is issued;

(2) $1,000 per day, for a second violation for which a citation is issued; and

(3) $5,000 per day, for a third violation for which a citation is issued.

(k) In addition to any other registration costs imposed under this chapter or chapter 237, a hosting platform shall be assessed, and pay, an annual fee of $10,000 for the right to do business in the State as a hosting platform. All fees collected under this subsection shall be deposited in the tax administration special fund and used for the enforcement of this section.

(l) Short-term rental lodging use shall not exceed sixty calendar days total per year for each registered short-term rental lodging unit in the State.

(m) Unless the owner or occupant is residing in a residential dwelling unit while renting out other bedrooms in the dwelling, such dwelling shall not be advertised or used as short-term rental lodging, if the owner or occupant of such dwelling has received affordable housing funds with respect to such dwelling from the federal, state, or local government, including, without limitation, section 8 housing assistance, housing choice vouchers or rent supplements pursuant to chapter 356D, low or moderate income homeowners loans for home repair, rehabilitation, down payments, solar installation, or other similar programs."

SECTION 8. Section 237D-12, Hawaii Revised Statutes, is amended to read as follows:

"237D-12 Records to be kept; examination. (a) Every operator and plan manager shall keep in the English language within the State, and preserve for a period of three years, suitable records of gross rental, gross rental proceeds, or fair market rental value relating to the business taxed under this chapter, and such other books, records of account, and invoices as may be required by the department, and all such books, records, and invoices shall be open for examination at any time by the department or the Multistate Tax Commission pursuant to chapter 255, or the authorized representative thereof.

(b) In addition to the records required to be kept under subsection (a), every short-term rental lodging operator shall keep in the English language within the State, and preserve for a period of three years, suitable records of the dates of any short-term rental lodging use, along with information regarding each booking transaction, including the number of occupants and number of days associated with each such booking transaction and the rental charged. All such records shall be open for examination at any time by the department or the multistate tax commission pursuant to chapter 255, or the authorized representative thereof."

SECTION 9. Except as expressly provided herein, this Act is not intended to preempt or otherwise limit the authority of counties to adopt, monitor, and enforce local land use regulations, nor is this Act intended to transfer the authority to monitor and enforce such regulations away from the counties.

SECTION 10. By January 1, 2019, the director of taxation shall make available to hosting platforms a form of application for registration for collection and remittance of taxes on behalf of short-term rental lodging operators under the new section of chapter 237, Hawaii Revised Statutes, added by section 2 of this Act, and under the new section of chapter 237D, Hawaii Revised Statutes, added by section 3 of this Act.

SECTION 11. If any provision of this Act, or the application thereof to any person or circumstance, is held invalid, the invalidity does not affect other provisions or applications of this Act that can be given effect without the invalid provision or application, and to this end the provisions of this Act are severable. Without limitation of the generality of the foregoing, this section is expressly intended to apply to any provision regarding hosting platform liability in section 7 of this Act.

SECTION 12. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.

SECTION 13. This Act, upon its approval, shall apply to taxable years beginning after December 31, 2018.

 

INTRODUCED BY:

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Report Title:

Short-Term Rental Lodging; Hosting Platforms; Transient Accommodations; Reporting Requirements; Taxation; Excise Tax; Counties

 

Description:

Allows hosting platforms registered with the department of taxation to act as tax collectors on behalf of the short-term rental lodging operators and applies the general excise tax on short-term rental lodging. Requires hosting platforms to report detailed operator information, including addresses and number of booking transactions, with the filing of tax returns and requires short-term rental lodging operators to keep records of each booking transaction for a period of at least three years. Limits the number of short-term rental lodging units that can be registered by any one operator and sets a cap of the number of nights permitted. Creates a surcharge on short-term rental lodging in the State to fund supportive services for Hawaii's homeless.

 

 

 

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