2023 Hawaii Revised Statutes › Title 14. Taxation › 237D. Transient Accommodations Tax › 237D-6.5 Remittances.

§237D-6.5 Remittances.
(a) All remittances of taxes imposed under this chapter shall be made by cash, bank drafts, cashier's check, money order, or certificate of deposit in the form and manner prescribed by the department.
(b) Except for the revenues collected pursuant to section 237D-2(e), revenues collected under this chapter shall be distributed in the following priority, with the excess revenues to be deposited into the general fund:
(1) $1,500,000 shall be allocated to the Turtle Bay conservation easement special fund beginning July 1, 2015, for the reimbursement to the state general fund of debt service on reimbursable general obligation bonds, including ongoing expenses related to the issuance of the bonds, the proceeds of which were used to acquire the conservation easement and other real property interests in Turtle Bay, Oahu, for the protection, preservation, and enhancement of natural resources important to the State, until the bonds are fully amortized;
(2) $11,000,000 shall be allocated to the convention center enterprise special fund established under section 201B-8;
(3) An allocation shall be deposited into the tourism emergency special fund, established in section 201B-10, in a manner sufficient to maintain a fund balance of $5,000,000 in the tourism emergency special fund; and
(4) $3,000,000 shall be allocated to the special land and development fund established under section 171-19; provided that the allocation shall be expended in accordance with the Hawaii tourism authority strategic plan for:
(A) The protection, preservation, maintenance, and enhancement of natural resources, including beaches, important to the visitor industry;
(B) Planning, construction, and repair of facilities; and
(C) Operation and maintenance costs of public lands, including beaches, connected with enhancing the visitor experience.
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.
(c) On or before January or July 1 of each year or after the disposition of any tax appeal with respect to an assessment for periods after June 30, 1990, the state director of finance shall compute and pay the amount due as provided in subsection (b) to the director of finance of each county to become a general realization of the county expendable as such, except as otherwise provided by law. [L 1990, c 185, §2; am L Sp 1993, c 7, §19; am L 1997, c 124, §7; am L 1998, c 156, §19; am L 1999, c 98, §7; am L 2002, c 250, §5 and c 253, §9; am L 2003, c 113, §2; am L 2005, c 235, §8; am L 2006, c 209, § §1, 3; am L 2007, c 201, §3; am L 2009, c 61, § §2, 4; am L 2011, c 103, § §2, 4; am L 2012, c 171, §2 and c 243, §2; am L 2013, c 161, § §2 to 4 and c 268, § §10, 16; am L 2014, c 81, §4 and c 174, §1; am L 2015, c 117, §3, c 121, §7, and c 237, §12; am L 2016, c 223, §1; am L Sp 2017, c 1, §10; am L 2018, c 86, §3; am L 2019, c 171, §1; am L 2021, c 90, §7, c 117, §14, and c 229, § §5, 9; am L Sp 2021, c 1, §13]
Note
The L Sp 2021, c 1 amendment to subsection (b) was exempt from the repeal and reenactment condition of L 2021, c 229, §9. L Sp 2021, c 1, §25; L 2022, c 109, §15.