Bill Text: HI SCR95 | 2019 | Regular Session | Introduced

Bill Title: Urging The Department Of Taxation To Conduct A Study To Determine The Amount Of Transient Accommodations Tax Revenues That Would Be Allocated To Each County If The Allocation Were To Be Recalculated Based Upon Population Growth From 2010 To 2017.

Spectrum: Slight Partisan Bill (Democrat 3-1)

Status: (Introduced) 2019-03-27 - Report adopted, referred to WAM. [SCR95 Detail]

Download: Hawaii-2019-SCR95-Introduced.html


S.C.R. NO.














urging the department of taxation to conduct a study TO DETERMINE the AMOUNT of transient accommodations tax REVENUES THAT would be ALLOCATED to each county if the allocation were TO BE recalculated based upon population growth from 2010 to 2017.



     WHEREAS, pursuant to section 237D-6.5(b)(4), Hawaii Revised Statutes, $103 million of transient accommodations tax revenues are distributed to the counties as follows:  14.5 percent to Kauai County, 18.6 percent to Hawaii County, 44.1 percent to the City and County of Honolulu, and 22.8 percent to Maui County; and


     WHEREAS, the counties use transient accommodations tax revenue for general government purposes, which includes services such as police and fire protection, park and beach management, and lifeguard services, which benefit visitors and residents alike; and


     WHEREAS, according to United States Census data, from 2010 to 2017, the population of the neighbor island counties (Hawaii 8.3 percent, Kauai 7.6 percent, and Maui 7.4 percent) grew more rapidly than that of the City and County of Honolulu (3.7 percent); and


     WHEREAS, one way to provide a fair, consistent, and reliable allocation of transient accommodations tax revenues to the counties is to recalculate the allocation to the counties based upon the population growth of each respective county from 2010 to 2017; now, therefore,


     BE IT RESOLVED by the Senate of the Thirtieth Legislature of the State of Hawaii, Regular Session of 2019, the House of Representatives concurring, that the Department of Taxation is urged to conduct a study to determine the amount of transient accommodations tax revenues that would be allocated to each county if the allocation were to be recalculated based upon population growth from 2010 to 2017; and


     BE IT FURTHER RESOLVED that certified copies of this Concurrent Resolution be transmitted to the President of the Senate, Speaker of the House of Representatives, Director of Taxation, and Mayors of the counties of Kauai, Hawaii, Maui, and City and County of Honolulu.









Report Title: 

Department of Taxation; Study; Transient Accommodations Tax; County Distribution; County Percentage; Allocation; Recalculate; Population Growth; Counties