SB2049

Report Title:

General Excise Taxation

 

Description:

Amends section 237-18(f), HRS, to extend the general excise tax break to wedding packages.

 

THE SENATE	S.B. NO.	2049
TWENTY-FIRST LEGISLATURE, 2002
STATE OF HAWAII

A BILL FOR AN ACT

 

RELATING TO GENERAL EXCISE TAX.

 

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

SECTION 1. Section 237-18, Hawaii Revised Statutes, is amended by amending subsection (f) to read as follows:

"(f) Where tourism related services are furnished through arrangements made by a travel agency or tour packager and the gross income is divided between [the]:

(1) The provider of the services and the travel agency or tour packager[,]; or

(2) The travel agency and tour packager;

the tax imposed by this chapter shall apply to each such person with respect to such person's respective portion of the proceeds, and no more.

As used in this subsection "tourism related services" means catamaran cruises, canoe rides, dinner cruises, lei greetings, transportation included in a tour package, sightseeing tours not subject to chapter 239, admissions to luaus, dinner shows, extravaganzas, cultural and educational facilities, wedding services and services related to weddings and included in a tour package, and other services rendered directly to the customer or tourist, but only if the providers of the services other than air transportation are subject to a four per cent tax under this chapter or chapter 239."

SECTION 2. This Act shall apply to any proceedings pending before the department of taxation on the effective date of this Act.

SECTION 3. New statutory material is underscored.

SECTION 4. This Act shall take effect on July 1, 2002.

INTRODUCED BY:	_____________________________