STAND. COM. REP. NO. 870
RE: H.B. No. 1043
Honorable Scott K. Saiki
Speaker, House of Representatives
Thirty-First State Legislature
Regular Session of 2021
State of Hawaii
Your Committee on Finance, to which was referred H.B. No. 1043, H.D. 2, entitled:
"A BILL FOR AN ACT RELATING TO TRANSIENT ACCOMMODATIONS TAX,"
begs leave to report as follows:
(1) Repealing the misdemeanor criminal penalty for failing to register under that chapter and replacing it with a monetary fine structure;
(2) Replacing references to operator or plan manager with person or taxpayer;
(3) Clarifying that a certificate of registration is required for persons who post advertisements for the furnishing of a transient accommodation;
(4) Making the personal liability provision under the general excise tax law applicable to the transient accommodations tax; and
(5) Making various other technical amendments.
Your Committee has amended this measure by:
(1) Deleting language that would have amended the definition of "operator";
(2) Clarifying the application of the transient accommodations tax to transient accommodations platforms in the State; and
(3) Making technical, nonsubstantive amendments for the purposes of clarity, consistency, and style.
As affirmed by the record of votes of the members of your Committee on Finance that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 1043, H.D. 2, as amended herein, and recommends that it pass Third Reading in the form attached hereto as H.B. No. 1043, H.D. 3.
Respectfully submitted on behalf of the members of the Committee on Finance,
SYLVIA LUKE, Chair