RELATING TO THE TRANSIENT ACCOMMODATIONS TAX.
Summary
Imposes the transient accommodations tax on resort fees that are calculated separately from the advertised transient accommodation's rate. Clarifies that the transient accommodations tax shall be calculated based on the gross rental. Amends the formula for the amount of transient accommodations tax to be collected from time shares by increasing the base on which time share occupancy is taxed from one-half of the gross daily maintenance fees paid by the owner and are attributable to the time share unit to an unspecified percentage. Specifies that the transient accommodations tax is to be collected from transient accommodations intermediaries who arrange transient accommodations at noncommissioned negotiated contract rates in the same manner as transient accommodations operators. Applies to taxable years beginning after 12/31/2018. (SD1)
Bill status
passed both
4 of 5 stages cleared
Introduction
Jan 2018
Committee Review
Apr 2018
House Passage
Mar 2018
Senate Passage
Apr 2018
Governor
Introduced Jan 23, 2018
Last action Apr 25, 2018
Floor votes
How they voted
This bill passed the Senate. No roll call record of that vote is available.
Full legislative history
Actions timeline
Total actions
29
Key actions
7
Committee
9
Amendments
2
Apr 25, 2018
Upper · Passed
Conference committee meeting scheduled for 04-26-18 4:15PM in conference room 423.
upper
Apr 12, 2018
Introduced
House disagrees with Senate amendment (s).
lower
Apr 10, 2018
Introduced
Returned from Senate (Sen. Com. No. 731) in amended form (SD 1).
lower
Apr 10, 2018
Upper · Passed
Passed Third Reading, as amended (SD 1). Ayes, 24; Aye(s) with reservations: Senator(s) Ihara, L. Thielen, Wakai . Noes, 0 (none). Excused, 1 (Senator(s) Harimoto). Transmitted to House.
upper
Apr 5, 2018
Upper · Passed
The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 8 Aye(s): Senator(s) Dela Cruz, Keith-Agaran, English, K. Kahele, Kidani, Riviere, Shimabukuro, Wakai; Aye(s) with reservations: none ; 0 No(es): none; and 3 Excused: Senator(s) Galuteria, Harimoto, Inouye.
upper
Apr 2, 2018
Upper · Passed
The committee(s) on WAM has scheduled a public hearing on 04-05-18 10:15AM in conference room 211.
upper
Mar 15, 2018
Committee
Re-Referred to WAM.
upper
Mar 6, 2018
Committee
Referred to ETT, WAM.
upper
Mar 2, 2018
Introduced
Received from House (Hse. Com. No. 103).
upper
Mar 1, 2018
Lower · Passed
Passed Third Reading with none voting aye with reservations; Representative(s) Choy, DeCoite, Har, Kong, McDermott, Say, Tokioka, Tupola, Ward voting no (9) and Representative(s) McKelvey, Yamane excused (2). Transmitted to Senate.
lower
Feb 23, 2018
Lower · Passed
The committees on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 9 Ayes: Representative(s) Luke, Cullen, Cachola, Fukumoto, Holt, Keohokalole, Kobayashi, Nakamura, Yamashita; Ayes with reservations: none; 0 Noes: none; and 6 Excused: Representative(s) DeCoite, Gates, Lowen, Todd, Tupola, Ward.
lower
Feb 15, 2018
Committee
Reported from TOU (Stand. Com. Rep. No. 515-18), recommending passage on Second Reading and referral to FIN.
lower
Feb 13, 2018
Lower · Passed
The committees on TOU recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 8 Ayes: Representative(s) Onishi, Fukumoto, Cachola, Ito, LoPresti, Ohno, Woodson; Ayes with reservations: Representative(s) Ward; Noes: none; and 1 Excused: Representative(s) Choy.
lower
Jan 29, 2018
Committee
Referred to TOU, FIN, referral sheet 9
lower
Jan 24, 2018
Introduced
Introduced and Pass First Reading.
lower
Jan 23, 2018
Introduced
Pending introduction.
lower
0 primary · 0 co-sponsors
Sponsors
No sponsor information available.
Ask Maddy
·
AI policy assistant
Ask Maddy about HB 2432
Scope: HI
Hi! I can help you understand HB 2432. What would you like to know?
Try one of these
i
Maddy answers using official bill text and legislative records. Always verify before sharing.
Sources cited inline