ARDA and ARDA-ROC Defeat Hawaii Timeshare Tax SB 382 and 714 for Benefit of Owners

2019-04-15

Issue Brief

 Description: Amends the formula for the amount of transient accommodations tax to be collected from time shares by increasing the base on which time share occupancy is taxed from one-half of the gross daily maintenance fees paid by the owner and are attributable to the time share unit to the full amount of gross daily maintenance fees paid by the owner of the time share and are attributable to the time share unit. Applies to taxable years beginning after 12/31/2019.  

 

  • House referred to TIA, FIN 
  • TIA did not hear and move by 3/21 second lateral deadline