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SB 714 Hawaii Senate · 2020 Regular Session

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 the calculation of the transient accommodations tax. 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 one hundred per cent of the gross daily maintenance fees. Requires transient accommodations intermediaries to register with the director of taxation before arranging to furnish transient accommodations at noncommissioned negotiated contract rates. 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 12/31/2019. (SD2)
Bill status passed 3 of 5 stages cleared
Introduction
Jan 2019
Committee Review
Mar 2019
Senate Passage
Mar 2019
House Passage
Governor
Introduced Jan 18, 2019 Last action Dec 1, 2019
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
18
Key actions
7
Committee
10
Mar 7, 2019
Committee
Referred to TIA, FIN, referral sheet 27
lower
Mar 5, 2019
Introduced
Received from Senate (Sen. Com. No. 224) in amended form (SD 2).
lower
Mar 5, 2019
Upper · Passed
Report Adopted; Passed Third Reading, as amended (SD 2). Ayes, 23; Aye(s) with reservations: Senator(s) Inouye. Noes, 1 (Senator(s) Fevella). Excused, 1 (Senator(s) Harimoto). Transmitted to House.
upper
Feb 19, 2019
Upper · Passed
The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 7 Aye(s): Senator(s) Dela Cruz, Keith-Agaran, Kidani, Moriwaki, Riviere; Aye(s) with reservations: Senator(s) Inouye, Kanuha ; 1 No(es): Senator(s) Fevella; and 5 Excused: Senator(s) English, Harimoto, K. Kahele, Shimabukuro, Taniguchi.
upper
Feb 15, 2019
Upper · Passed
The committee(s) on WAM will hold a public decision making on 02-19-19 9:30AM in conference room 211.
upper
Feb 15, 2019
Committee
Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.
upper
Feb 15, 2019
Committee
Reported from EET (Stand. Com. Rep. No. 552) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
upper
Feb 13, 2019
Upper · Passed
The committee(s) on EET recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EET were as follows: 4 Aye(s): Senator(s) Wakai, Taniguchi, J.Keohokalole; Aye(s) with reservations: Senator(s) Inouye ; 1 No(es): Senator(s) Fevella; and 0 Excused: none.
upper
Feb 7, 2019
Upper · Passed
The committee(s) on EET has scheduled a public hearing on 02-13-19 2:50PM in conference room 414.
upper
Feb 4, 2019
Upper · Passed
The committee(s) on EET deleted the measure from the public hearing scheduled on 02-06-19 3:00PM in conference room 414.
upper
Feb 1, 2019
Upper · Passed
The committee(s) on EET has scheduled a public hearing on 02-06-19 3:00PM in conference room 414.
upper
Jan 24, 2019
Committee
Referred to EET, WAM.
upper
Jan 18, 2019
Introduced
Introduced.
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.