Bill Text: HI SB950 | 2013 | Regular Session | Amended
Bill Title: Tourism Special Fund; Conservation and Resources Enforcement Special Fund; Transient Accommodations Tax ($)
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2013-02-15 - Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. [SB950 Detail]
Download: Hawaii-2013-SB950-Amended.html
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THE SENATE |
S.B. NO. |
950 |
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TWENTY-SEVENTH LEGISLATURE, 2013 |
S.D. 1 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO TRANSIENT ACCOMMODATIONS TAX.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 171-19, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) There is created in the department a special fund to be designated as the "special land and development fund". Subject to the Hawaiian Homes Commission Act of 1920, as amended, and section 5(f) of the Admission Act of 1959, all proceeds of sale of public lands, including interest on deferred payments; all moneys collected under section 171-58 for mineral and water rights; all rents from leases, licenses, and permits derived from public lands; all moneys collected from lessees of public lands within industrial parks; all fees, fines, and other administrative charges collected under this chapter and chapter 183C; a portion of the highway fuel tax collected under chapter 243; all moneys collected by the department for the commercial use of public trails and trail accesses under the jurisdiction of the department; transient accommodations tax revenues collected pursuant to section 237D-6.5(b)(2); and private contributions for the management, maintenance, and development of trails and accesses shall be set apart in the fund and shall be used only as authorized by the legislature for the following purposes:
(1) To reimburse the general fund of the State for advances made that are required to be reimbursed from the proceeds derived from sales, leases, licenses, or permits of public lands;
(2) For the planning, development, management, operations, or maintenance of all lands and improvements under the control and management of the board, including but not limited to permanent or temporary staff positions who may be appointed without regard to chapter 76; provided that transient accommodations tax revenues deposited into the special land and development fund pursuant to section 237D-6.5 shall be expended subject to the mutual agreement of the board of land and natural resources and the board of directors of the Hawaii tourism authority an in accordance with the Hawaii tourism authority strategic plan;
(3) To repurchase any land, including improvements, in the exercise by the board of any right of repurchase specifically reserved in any patent, deed, lease, or other documents or as provided by law;
(4) For the payment of all appraisal fees; provided that all fees reimbursed to the board shall be deposited in the fund;
(5) For the payment of publication notices as required under this chapter; provided that all or a portion of the expenditures may be charged to the purchaser or lessee of public lands or any interest therein under rules adopted by the board;
(6) For the management, maintenance, and development of trails and trail accesses under the jurisdiction of the department;
(7) For the payment to private land developers who have contracted with the board for development of public lands under section 171-60;
(8) For the payment of debt service on revenue bonds issued by the department, and the establishment of debt service and other reserves deemed necessary by the board;
(9) To reimburse the general fund for debt service on general obligation bonds issued to finance departmental projects, where the bonds are designated to be reimbursed from the special land and development fund;
(10) For the protection, planning, management, and regulation of water resources under chapter 174C;
(11) For invasive species control and mitigation by the invasive species council under chapter 194;
(12) To promote reforestation and sediment run-off mitigation; and
(13) For other purposes of this chapter."
SECTION 2. Section 237D-6.5, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b) Revenues collected under this chapter, except for revenues collected under section 237D-2(b), shall be distributed as follows, with the excess revenues to be deposited into the general fund:
(1) 17.3 per cent of the revenues collected under this chapter shall be deposited into the convention center enterprise special fund established under section 201B-8; provided that beginning January 1, 2002, if the amount of the revenue collected under this paragraph exceeds $33,000,000 in any fiscal year, revenues collected in excess of $33,000,000 shall be deposited into the general fund;
(2) [34.2] 23.4 per cent of the
revenues collected under this chapter shall be deposited into the tourism special
fund established under section 201B-11 for tourism promotion and visitor
industry research; [provided that for any period beginning on July 1, 2012,
and ending on June 30, 2015, no more than $71,000,000 per fiscal year shall be
deposited into the tourism special fund established under section 201B-11;
provided further that beginning on July 1, 2012, and ending on June 30, 2015,
$2,000,000 shall be expended from the tourism special fund for development and
implementation of initiatives to take advantage of expanded visa programs and
increased travel opportunities for international visitors to Hawaii; and
provided further that beginning on July 1, 2002, of the first $1,000,000 in
revenues deposited:
(A) Ninety per cent shall be
deposited into the state parks special fund established in section 184‑3.4;
[and]
(B) Ten per cent shall be deposited
into the special land and development fund established in section 171-19 for
the Hawaii statewide trail and access program;]
provided that of the [34.2] 23.4 per
cent, 0.5 per cent shall be transferred to a sub-account in the tourism special
fund to provide funding for a safety and security budget, in accordance with
the Hawaii tourism strategic plan 2005-2015; provided further that of the
revenues remaining in the tourism special fund after revenues have been
deposited as provided in this paragraph and except for any sum authorized by
the legislature for expenditure from revenues subject to this paragraph,
beginning July 1, 2007, funds shall be deposited into the tourism emergency
trust fund, established in section 201B-10, in a manner sufficient to maintain
a fund balance of $5,000,000 in the tourism emergency trust fund; [and]
(3) 44.8 per cent of the revenues collected under
this chapter shall be transferred as follows: Kauai county shall receive 14.5
per cent, Hawaii county shall receive 18.6 per cent, city and county of
Honolulu shall receive 44.1 per cent, and Maui county shall receive 22.8 per
cent; provided that for any period beginning on July 1, 2011, and ending on
June 30, 2015, the total amount transferred to the counties shall not exceed
$93,000,000 per fiscal year[.]; and
(4) 1.0 per cent of the revenues collected under this chapter, not to exceed $4,000,000, shall be deposited as follows:
(A) $2,000,000 into the state parks special fund established in section 184-3.4; provided that any expenditure of funds deposited into the state parks special fund pursuant to this subparagraph shall be matched dollar-for-dollar with appropriations from the general fund and matched dollar-for-dollar by the county in which the park is located;
(B) The amount in excess of $2,000,000 into the special land and development fund established in section 171-19 to be expended for:
(i) The protection, preservation, and enhancement of natural resources important to the visitor industry;
(ii) Planning, construction, and repair of facilities;
(iii) Operation and maintenance costs of public lands connected with enhancing the visitor experience; and
(iv) Administrative costs, including salaries for permanent and temporary staff positions.
Revenues collected under section 237D-2(b) shall be deposited into the general fund. All transient accommodations taxes shall be paid into the state treasury each month within ten days after collection and shall be kept by the state director of finance in special accounts for distribution as provided in this subsection.
As used in this subsection, "fiscal year" means the twelve-month period beginning on July 1 of a calendar year and ending on June 30 of the following calendar year."
SECTION 3. Of the amount deposited into the special land and development fund pursuant to this Act, for fiscal year 2013-2014, $400,000 shall be transferred to the beach restoration special fund under section 171-156, Hawaii Revised Statutes, to provide matching funds for the environmental impact statement associated with the planned beach nourishment project at Kaanapali beach on the island of Maui.
SECTION 4. There is appropriated out of the beach restoration fund the sum of $400,000 or so much thereof as may be necessary for fiscal year 2013-2014, to be matched dollar-for-dollar by the county of Maui, for the environmental impact statement associated with the planned beach nourishment project at Kaanapali beach on the island of Maui; provided that no funds appropriated pursuant to this section shall be expended unless matched dollar-for-dollar with private funds.
The sum appropriated shall be expended by the department of land and natural resources for the purposes of this Act.
SECTION 5. The department of land and natural resources and the Hawaii tourism authority shall seek additional or supplemental funding from the counties, the federal government, and private entities to accomplish the purposes of this Act.
SECTION 6. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 7. This Act shall take effect on July 1, 2013; provided that:
(1) The amendments made to section 171-19(a), Hawaii Revised Statutes, by section 1 of this Act shall not be repealed when that section is reenacted on June 30, 2013, pursuant to section 5 of Act 209, Session Laws of Hawaii 2010; and
(2) The amendments made to section 237D-6.5(b), Hawaii Revised Statutes, by section 2 of this Act shall not be repealed when that section is reenacted on June 30, 2015, pursuant to Act 61, Session Laws of Hawaii 2009, and Act 103, Session Laws of Hawaii 2011.
Report Title:
Tourism Special Fund; Conservation and Resources Enforcement Special Fund; Transient Accommodations Tax
Description:
Makes various amendments regarding the disposition of transient accommodations tax collections. Transfers $400,000, out of the amounts deposited into the special land and development fund pursuant to this measure, for fiscal year 2013-2014 to the beach restoration special fund and appropriates those funds as matching funds for the environmental impact statement associated with the planned beach nourishment project at Kaanapali Beach on the island of Maui. Requires the department of land and natural resources and the Hawaii tourism authority to seek additional or supplemental funding from the counties, the federal government, and private entities to accomplish the purposes of this Act. (SD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
