2012 Hawaii Revised Statutes
TITLE 14. TAXATION
237D. Transient Accommodations Tax
237D-2 Imposition and rates.

§237D-2 Imposition and rates. [Repeal and reenactment on June 30, 2015. L 2009, c 61, §4.] (a) There is levied and shall be assessed and collected each month a tax of:

(1) Five per cent for the period beginning on January 1, 1987, to June 30, 1994;

(2) Six per cent for the period beginning July 1, 1994, to December 31, 1998; and

(3) 7.25 per cent for the period beginning on January 1, 1999, and thereafter;

on the gross rental or gross rental proceeds derived from furnishing transient accommodations.

(b) There is levied and shall be assessed and collected each month an additional:

(1) One per cent for the period beginning July 1, 2009, to June 30, 2010; and

(2) Two per cent for the period beginning July 1, 2010, to June 30, 2015;

on the gross rental or gross rental proceeds derived from furnishing transient accommodations. The rate levied and assessed under this subsection shall be additional to the rate levied and assessed under subsection (a)(3).

(c) There is levied and shall be assessed and collected each month a daily tax of $10 for every transient accommodation that is furnished on a complimentary or gratuitous basis, or otherwise at no charge, including transient accommodations furnished as part of a package.

(d) Every operator shall pay to the State the tax imposed by subsections (a), (b), and (c), as applicable, as provided in this chapter.

(e) There is levied and shall be assessed and collected each month, on the occupant of a resort time share vacation unit, a transient accommodations tax of 7.25 per cent on the fair market rental value.

(f) Every plan manager shall be liable for and pay to the State the transient accommodations tax imposed by subsection (e) as provided in this chapter. Every resort time share vacation plan shall be represented by a plan manager who shall be subject to this chapter. [L 1986, c 340, pt of §1; am L 1988, c 241, §3; am L Sp 1993, c 7, §18; am L 1998, c 156, §16; am L 2009, c 61, §1; am L 2011, c 103, §1]

Attorney General Opinions

Rental of hotel rooms to airlines for term of 180 days is not taxable. Att. Gen. Op. 90-6.

Case Notes

One per cent increase in transient accommodations tax earmarked for financing expenses associated with convention center development and construction qualified as a "user tax". 78 H. 157, 890 P.2d 1197.