HRS § 237D-2 — Imposition and rates


§237D-2 Imposition and rates. (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 on July 1,
1994, to December 31, 1998;
(3) 7.25 per cent for the period beginning on January
1, 1999, to June 30, 2009;
(4) 8.25 per cent for the period beginning on July 1,
2009, to June 30, 2010;
(5) 9.25 per cent for the period beginning on July 1,
2010 to December 31, 2025; and
(6) Ten per cent for the period beginning on January
1, 2026, and thereafter,
on the gross rental or gross rental proceeds derived
from furnishing transient accommodations; provided that an operator of a cruise
ship shall be assessed and pay a tax of eleven per cent under this subsection
on all gross rental proceeds derived from cruise fares prorated by the
percentage of days docked at any port in the State in comparison to the total
number of days of the voyage.
(b) Every transient accommodations broker,
travel agency, and tour packager who arranges transient accommodations at
noncommissioned negotiated contract rates and every operator or other taxpayer
who receives gross rental proceeds shall pay to the State the tax imposed by
subsection (a), as provided in this chapter.
(c) 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:
(1) 7.25 per cent on the fair market rental value
until December 31, 2015;
(2) 8.25 per cent on the fair market rental value for
the period beginning on January 1, 2016, to December 31, 2016;
(3) 9.25 per cent on the fair market rental value for
the period beginning on January 1, 2017, to December 31, 2025; and
(4) Ten per cent on the fair market rental value for
the period beginning on January 1, 2026, and thereafter.
(d) Every plan manager shall be liable for and
pay to the State the transient accommodations tax imposed by subsection (c) 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.
(e) Notwithstanding the tax rates established
in subsections (a)(6) and (c)(4), the tax rates levied, assessed, and collected
pursuant to subsections (a) and (c) shall be eleven per cent for the period
beginning on January 1, 2018, to December 31, 2030; provided that:
(1) The tax revenues levied, assessed, and collected
pursuant to this subsection that are in excess of the revenues realized from
the levy, assessment, and collection of tax at the ten per cent rate shall be
deposited quarterly into the mass transit special fund established under
section 248-2.7; and
(2) If a court of competent jurisdiction determines
that the amount of county surcharge on state tax revenues deducted and withheld
by the State, pursuant to section 248-2.6, violates statutory or constitutional
law and, as a result, awards moneys to a county with a population greater than
five hundred thousand, then an amount equal to the monetary award shall be
deducted and withheld from the tax revenues deposited under paragraph (1) into
the mass transit special fund, and those funds shall be a general fund realization
of the State.
The remaining tax revenues levied, assessed,
and collected at the ten per cent tax rate pursuant to subsections (a) and (c)
shall be deposited into the general fund in accordance with section
237D-6.5(b).