Rep. Adrian K. Tam

Suspends temporarily the exemptions for certain persons and certain amounts of gross income or proceeds from the general excise tax and requires the payment of both taxes at a four per cent rate. Specifies that the transient accommodations tax collected on resort time share vacation units shall be on the gross rental or gross rental proceeds. Part I effective 7/1/2022, and sunsets on 6/30/2026. Part II effective 7/1/2021.

Clarifies that persons that enter private property for recreational purposes have no cause of action, unless exempted under law. Requires a court to award attorneys' fees and costs to landowners if plaintiffs bring unreasonable claims. States that, as a matter of law, persons participating in outdoor recreational activities accept the inherent dangers in the activities.

Specifies that plans of correction and the status of corrective actions for care facilities shall be added to reports by the department of health within five working days. Clarifies, for reporting purposes, that the conclusion of an inspection occurs after the initial visit to a facility is completed.

Requires an advisory referendum consisting of a question to be placed on the ballot for the general election of 2022 on whether the electorate wishes the State to legalize the sale and use of recreational cannabis in Hawaii.

Authorizes persons 21 years of age or older to possess or use limited amounts of cannabis for recreational purposes. Authorizes the licensing, regulation, and taxation of cannabis cultivation, manufacturing, testing, and retail sales facilities. Specifies that only existing medical cannabis dispensary licensees may apply for licensure as a cannabis establishment, but may be permitted to establish additional retail dispensing locations. Allocates an unspecified percentage of general excise tax revenues derived from retail cannabis sales transactions to the counties. Specifies the application and non-application of the Internal Revenue Code to expenses related to the production and sale of cannabis and cannabis products for state income tax purposes. Amends certain provisions of the penal code relating to offenses involving marijuana and expands the affirmative defense to prosecution to include persons acting in accordance with the new part in Chapter 329, HRS, created by Section 2 of this Act. Repeals limitations on authorized sources of medical cannabis.

Legalizes the personal use, possession, and sale of marijuana in a specified quantity. Requires licensing to operate marijuana establishments. Subjects marijuana establishments to excise taxes and income taxes. Amends certain provisions of the criminal code relating to marijuana.

Prohibits a sex offender from residing within two thousand feet of the sex offender's former victim or the victim's immediate family members. Requires the covered offender to receive approval from the Attorney General prior to a change in address.

Adds Delta 8 tetrahydrocannabinol as another name for Delta 6 cis or trans tetrahydrocannabinol, on schedule I of the list of controlled substances.

Requires DOTAX to audit telecommunications companies operating in Hawaii to identify past underpayments of gross receipts taxes and property taxes, if any, dating back to January 1, 1990. Requires all telecommunications carriers that operate in Hawaii to use generally accepted accounting principles in calculating their tax liabilities to the State and counties.

Bans the sale of flavored tobacco products. Prohibits mislabeling of e-liquid products containing nicotine. Establishes fines and penalties for violations. Includes heated tobacco products among the electronic smoking devices that are subject to restrictions under law.