Reporting Requirements

State (Hawaii)
Hawaii 2017 Regular Session

Relating To Taxation. [SB-1202]
Allows hosting platforms registered with the department of taxation to act as tax collectors on behalf of the short-term rental lodging operators and applies the general excise tax on short-term rental lodging. Requires hosting platforms to report detailed operator information, including addresses and number of booking transactions, with the filing of tax returns and requires short-term rental lodging operators to keep records of each booking transaction for a period of at least three years. Limits the number of short-term rental lodging units that (continued...)

  

Sponsored by: Sen. Stanley Chang The Committee On Cph Deferred The Measure. on 02/10/2017

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