Report Title:

Transient Accommodations Tax; Redistribution

Description:

Generally redistributes the TAT and dedicates 1.5% to the state parks special fund and .5% to the Hawaii statewide trail and access program.

HOUSE OF REPRESENTATIVES

H.B. NO.

1667

TWENTY-SECOND LEGISLATURE, 2003

 

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

relating to transient accommodations tax.

 

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

SECTION 1. The legislature finds that Hawaii's natural resources are a prime reason why tourists visit Hawaii. Hawaii's state parks and trails are the portals through which visitors have the opportunity to experience Hawaii's natural wonders. Hawaii's state parks, however, are in disrepair and require ongoing improvements and maintenance to ensure a safe and positive experience for their users. The legislature further finds that visitors use Hawaii's state parks more often than local residents do.

The purpose of this Act is to dedicate a percentage of the transient accommodations tax revenue for maintenance of Hawaii's state parks and trails.

SECTION 2. Section 237D-6.5, Hawaii Revised Statutes, is amended to read as follows:

"(b) Revenues collected under this chapter shall be distributed as follows:

(1) 17.3 per cent of the revenues collected under this chapter shall be deposited into the convention center enterprise special fund established under section 201B-8; provided that beginning January 1, 2002, if the amount of the revenue collected under this paragraph exceeds $31,000,000 in any calendar year, revenues collected in excess of $31,000,000 shall be deposited into the general fund;

(2) 32.6 per cent of the revenues collected under this chapter shall be deposited into the tourism special fund established under section 201B-11 for tourism promotion and visitor industry research; [provided that beginning on July 1, 2002:

(A) If the amount of revenues deposited into the tourism special fund exceeds $62,292,000 in any fiscal year, of the first $1,000,000 in revenues deposited in excess of $62,292,000:

(i) Ninety per cent shall be deposited into the state parks special fund established in section 184-3.4; and

(ii) Ten per cent shall be transferred to the Hawaii statewide trail and access program pursuant to section 198D-2(b)(5);

provided that the total amount deposited into the state parks special fund and to the Hawaii statewide trail and access program shall not exceed $1,000,000 in any fiscal year;]

(3) 1.5 per cent of the revenues collected under this chapter shall be deposited into the state parks special fund established in section 184-3.4;

(4) 0.5 per cent of the revenues collected under this chapter shall be transferred to the Hawaii statewide trial and access program under section 198D-2(b)(5);

[(3)] (5) 44.8 per cent of the revenues collected under this chapter shall be transferred as follows: Kauai county shall receive 14.5 per cent, Hawaii county shall receive 18.6 per cent, city and county of Honolulu shall receive 44.1 per cent, and Maui county shall receive 22. 8 per cent; and

[(4)] (6) 5.3 per cent of the revenues collected under this chapter shall be deposited into the transient accommodations tax trust fund established under section 237D-5.5.

All transient accommodations taxes shall be paid into the state treasury each month within ten days after collection, and shall be kept by the state director of finance in special accounts for distribution as provided in this subsection." SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.

SECTION 4. This Act shall take effect on July 1, 2003.

INTRODUCED BY:

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