HB 1590: TRANSIENT ACCOMMODATIONS; ENFORCEMENT; EVIDENCE; DESTINATION MANAGEMENT; COUNTY TRANSIENT ACCOMMODATIONS TAX; HOSTING PLATFORM; TAX COLLECTION AGENT; GENERAL EXCISE TAX; TRANSIENT ACCOMMODATIONS TAX; APPROPRIATION

Part I:  Allows counties to use time-stamped screenshots as evidence for the enforcement of transient accommodations.  Requires the Hawaii Tourism Authority's plans, practices, and efforts involving destination management to include promotion of use of traditional or lawful transient accommodations.  Clarifies that the counties may use revenue from the County Transient Accommodations Tax for the enforcement of transient accommodations.  Appropriates funds.  Part II:  Requires hosting platforms that earn service fees for providing booking services for transient accommodations to register with the Department of Taxation as tax collection agents and report, collect, and remit general excise and transient accommodations taxes on behalf of operators.  Part II effective 1/1/2027.  Effective 7/1/3050.  (SD1)