STAND. COM. REP. NO. 1060
RE: S.B. No. 380
Honorable Ronald D. Kouchi
President of the Senate
Thirtieth State Legislature
Regular Session of 2019
State of Hawaii
Your Committee on Ways and Means, to which was referred S.B. No. 380, S.D. 1, entitled:
"A BILL FOR AN ACT RELATING TO THE TRANSIENT ACCOMMODATIONS TAX,"
begs leave to report as follows:
The purpose and intent of this measure is to subject mandatory resort fees to the transient accommodations tax by clarifying that mandatory resort fees are included in gross rental proceeds.
Your Committee received written comments in support of this measure from the Department of Taxation.
Your Committee received written comments in opposition to this measure from Kohala Coast Resort Association and Aqua-Aston Hospitality.
Your Committee received written comments on this measure from Tax Foundation of Hawaii.
Your Committee finds that specifying that mandatory resort fees are subject to the transient accommodations tax will prevent uncertainties in further implementation of the transient accommodations tax.
As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 380, S.D. 1, and recommends that it pass Third Reading.
Respectfully submitted on behalf of the members of the Committee on Ways and Means,
DONOVAN M. DELA CRUZ, Chair