S.R. NO.













requesting the legislature to recalculate and establish the transient accommodations tax allocation of each county based upon the population growth from 2010 to 2017 in each county.



     WHEREAS, pursuant to section 237D-6.5(b)(4), Hawaii Revised Statutes, $103 million of transient accommodations tax revenues are distributed to the counties as follows:  14.5 percent to Kauai County, 18.6 percent to Hawaii County, 44.1 percent to the City and County of Honolulu, and 22.8 percent to Maui County; and


     WHEREAS, the counties use transient accommodations tax revenue for general government purposes, which includes services such as police and fire protection, park and beach management, and lifeguard services, which benefit visitors and residents alike; and


     WHEREAS, according to United States Census data, from 2010 to 2017, the population of the neighbor island counties (Hawaii 8.3 percent, Kauai 7.6 percent, and Maui 7.4 percent) grew more rapidly than that of the City and County of Honolulu (3.7 percent); and


     WHEREAS, in order to provide fair, consistent, and reliable allocation of transient accommodations tax revenues to the counties, this body finds that the allocation to the counties should be recalculated based upon the population growth of each respective county from 2010 to 2017; now, therefore,


     BE IT RESOLVED by the Senate of the Thirtieth Legislature of the State of Hawaii, Regular Session of 2019, that the Legislature is encouraged to recalculate and establish each county's transient accommodations tax allocation based upon each respective county's population growth from 2010 to 2017; and


     BE IT FURTHER RESOLVED that the Legislature is urged to amend section 237D-6.5(b), Hawaii Revised Statutes, to reflect this change in allocation; and


     BE IT FURTHER RESOLVED that certified copies of this Resolution be transmitted to the President of the Senate, Speaker of the House of Representatives, and Mayors of the counties of Kauai, Hawaii, Maui, and City and County of Honolulu.



























Report Title: 

Transient Accommodations Tax; County Distribution; County Percentage; Allocation; Recalculate; Population Growth; Counties