STAND. COM. REP. NO.  515-18

 

Honolulu, Hawaii

                , 2018

 

RE:   H.B. No. 2432

 

 

 

 

Honorable Scott K. Saiki

Speaker, House of Representatives

Twenty-Ninth State Legislature

Regular Session of 2018

State of Hawaii

 

Sir:

 

     Your Committee on Tourism, to which was referred H.B. No. 2432 entitled:

 

"A BILL FOR AN ACT RELATING TO THE TRANSIENT ACCOMMODATIONS TAX,"

 

begs leave to report as follows:

 

     The purpose of this measure is to specify that resort fees, which are any mandatory charges or surcharges imposed for the use of a transient accommodation's property, services, or amenities, are included in the gross rental proceeds amount upon which transient accommodations tax is calculated.  

 

     The Department of Taxation supported the intent of this measure.  The Kohala Coast Resort Association, Maui Hotel & Lodging Association, and Hawaii Lodging & Tourism Association opposed this measure.  The Tax Foundation of Hawaii provided comments.

 

     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. 2432 and recommends that it pass Second Reading and be referred to your Committee on Finance.

 

 

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

 

 

 

 

____________________________

RICHARD H.K. ONISHI, Chair