STAND. COM. REP. NO. 1984

Honolulu, Hawaii

, 2019

RE: S.B. No. 380

S.D. 1

Honorable Scott K. Saiki

Speaker, House of Representatives

Thirtieth State Legislature

Regular Session of 2019

State of Hawaii

Sir:

Your Committee on Finance, to which was referred S.B. No. 380, S.D. 1, entitled:

"A BILL FOR AN ACT RELATING TO THE TRANSIENT ACCOMMODATIONS TAX,"

begs leave to report as follows:

The purpose of this measure is to clarify that resort fees, defined as any mandatory charge or surcharge imposed by an operator, owner, or representative to a transient for the use of the transient accommodation's property, services, or amenities, are subject to the Transient Accommodations Tax.

Hawai‘i Lodging & Tourism Association and Kohala Coast Resort Association testified in opposition to this measure. The Department of Taxation and Tax Foundation of Hawaii provided comments on this measure.

As affirmed by the record of votes of the members of your Committee on Finance that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 380, S.D. 1, and recommends that it pass Third Reading.

Respectfully submitted on behalf of the members of the Committee on Finance,

____________________________

SYLVIA LUKE, Chair