THE TWENTY-NINTH LEGISLATURE
REGULAR SESSION OF 2018
ON WAYS AND MEANS
Senator Donovan M. Dela Cruz, Chair
Senator Gilbert S.C. Keith-Agaran, Vice-Chair
ON ECONOMIC DEVELOPMENT, TOURISM, AND TECHNOLOGY
Senator Glenn Wakai, Chair
Senator Brian T. Taniguchi, Vice-Chair
MEASURES DEFERRED TO MONDAY, FEBRUARY 05, 2018
Monday, February 05, 2018
Conference Room 211
415 South Beretania Street
DECISION MAKING ON THE
Status and Testimony
RELATING TO TAXATION.
Establishes a 1-time amnesty program for certain delinquent tax obligations.
Allows transient accommodations brokers to register as a tax collection agent
on behalf of all of its operators and plan managers. Requires registered tax
collection agent's operators and plan managers to obtain a GET license and
TAT registration. Requires registered tax collection agents to file periodic
and annual GET and TAT returns. Requires that each periodic return be
accompanied by an electronic cover sheet containing required information.
Requires all registered tax collection agents to inquire with their operators
and plan managers whether the transient accommodation is in compliance with
all pertinent state and county land use and tax laws. Requires the operator
or plan manager to provide verification of and a statement confirming
compliance with state and county land use laws in the form of a written
certification, verification, or permit, as applicable, issued by the
appropriate county agency. Requires a transient accommodations broker to
remove an advertisement for a transient accommodation upon notice that the
property is not in compliance with state law or county ordinance. Authorizes
counties to disgorge profits obtained through unfair or unlawful business
practices. Authorizes counties to adopt ordinances to amortize or phase out
transient vacation rental units. Authorizes disclosure of GET and TAT
returns to authorized county officials. Allocates an unspecified percentage
of GET and TAT tax revenues to the counties, contingent upon establishment of
a process to provide verification of compliance by an operator or plan
manager with county land use laws.
No testimony will be accepted.
FOR AMENDED NOTICES: Measures that have been deleted are stricken through and
measures that have been added are underscored. If a measure is both
underscored and stricken through, that measure has been deleted from the
FOR FURTHER INFORMATION, PLEASE CONTACT THE COMMITTEE CLERK AT 808-586-6090.