HOUSE OF REPRESENTATIVES

H.B. NO.

2368

THIRTIETH LEGISLATURE, 2020

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT

 

 

RELATING TO RENTAL MOTOR VEHICLE MARKETPLACE FACILITATORS.

 

 

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

 


SECTION 1. Chapter 251, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"251- Rental motor vehicle marketplace facilitators. (a) A rental motor vehicle marketplace facilitator, as defined under section 251-1, shall be deemed the rental motor vehicle lessor for purposes of section 251-2.

(b) Any person other than a rental motor vehicle marketplace facilitator who provides a forum, whether physical or electronic, in which rental motor vehicle lessors list or advertise rental motor vehicles for lease and takes or processes lease orders shall:

(1) Post a conspicuous notice on its forum that informs rental motor vehicle lessors intending to lease rental motor vehicles in this State that the rental motor vehicle lessor is required to pay rental motor vehicle and tour vehicle surcharge tax under section 251-2; and

(2) No later than the twentieth day of the fourth month following the close of the taxable year, submit a report to the department that includes, with respect to each rental motor vehicle lessor, all of the following:

(A) The rental motor vehicle lessor's name, its billing address, and its mailing address;

(B) The address in this State at which the rental motor vehicle was delivered to the lessee; and

(C) The aggregate dollar amount of the lessee's leases from the lessor;

provided that the person, in lieu of complying with the notice and reporting requirements in this subsection, may elect to be deemed the rental motor vehicle lessor as provided in subsection (a).

(c) Any person who fails to comply with subsection (b) and has not elected to be deemed the rental motor vehicle lessor, unless it is shown that the failure is due to reasonable cause and not due to neglect, shall be assessed a penalty of $1,000 if the failure is for not more than one month, with an additional $1,000 for each additional month or fraction thereof during which the failure continues, not to exceed $12,000 in the aggregate.

(d) Notwithstanding subsections (a) and (b), this section shall not apply to transactions involving rental motor vehicles leased by lessors, who in any single month in the past twelve months, has leased one or more rental motor vehicles for thirty or more days or portions of days in the aggregate. For purposes of this subsection, the term "lessor" does not include a rental motor vehicle marketplace facilitator."

SECTION 2. Section 251-1, Hawaii Revised Statutes, is amended by adding a new definition to be appropriately inserted and to read as follows:

""Rental motor vehicle marketplace facilitator" means any person who leases or assists in the lease of rental motor vehicles on behalf of another rental motor vehicle lessor by:

(1) Providing a forum, whether physical or electronic, in which lessors list or advertise the lease of rental motor vehicles; and

(2) Collecting payment from the rental motor vehicle lessee, either directly or indirectly through an agreement with a third party."

SECTION 3. New statutory material is underscored.

SECTION 4. This Act, upon its approval, shall take effect on January 1, 2021.

 

INTRODUCED BY:

_____________________________

 

 

BY REQUEST


 


 

Report Title:

Rental Motor Vehicle Marketplace Facilitators

 

Description:

Deems rental motor vehicle marketplace facilitators to be the lessors and operators for purposes of rental motor vehicle and tour vehicle surcharge tax under chapter 251, Hawaii Revised Statutes.

 

 

 

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