REPORT TITLE:
Transient Accommodations Tax


DESCRIPTION:
Requires the counties to use all transient accommodations tax
disbursed for projects impacting tourist areas.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        
HOUSE OF REPRESENTATIVES                H.B. NO.226        
TWENTIETH LEGISLATURE, 1999                                
STATE OF HAWAII                                            
                                                             
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                   A  BILL  FOR  AN  ACT

RELATING TO TRANSIENT ACCOMMODATIONS TAX.



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

 1      SECTION 1.  The purpose of this Act is assure that visitor
 
 2 related taxes fund visitor related services.
 
 3      SECTION 2.  Section 237D-6.5, Hawaii Revised Statutes, is
 
 4 amended by amending subsection (c) to read as follows:
 
 5      "(c)  On or before January or July 1 of each year or after
 
 6 the disposition of any tax appeal with respect to an assessment
 
 7 for periods after June 30, 1990, the state director of finance
 
 8 shall compute and pay the amount due as provided in subsection
 
 9 (b) to the director of finance of each county [to become a
 
10 general realization of the county expendable as such, except as
 
11 otherwise provided by law].  All funds received by the counties
 
12 under this chapter shall be expended on projects impacting areas
 
13 of tourism exposure, including police, rescue services, parks,
 
14 public restrooms, roads and highways, repairs and sewers."
 
15      SECTION 3.  Statutory material to be repealed is bracketed.
 
16 New statutory material is underscored.
 
17      SECTION 4.  This Act shall take effect on July 1, 1999.
 
18 
 
19                              INTRODUCED BY:______________________
 

 
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