§237D-6.5  Remittances; distribution tocounties.  (a)  All remittances of taxes imposed under this chapter shallbe made by cash, bank drafts, cashier's check, money order, or certificate ofdeposit to the office of the taxation district to which the return wastransmitted.

(b)  [Repeal and reenactment on June 30,2015.  L 2009, c 61, §4.]  Revenues collected under this chapter, exceptfor revenues collected under section 237D-2(b), shall be distributed asfollows, with the excess revenues to be deposited into the general fund:

(1)  17.3 per cent of the revenues collected underthis chapter shall be deposited into the convention center enterprise specialfund established under section 201B-8; provided that beginning January 1, 2002,if the amount of the revenue collected under this paragraph exceeds $33,000,000in any calendar year, revenues collected in excess of $33,000,000 shall bedeposited into the general fund;

(2)  34.2 per cent of the revenues collected underthis chapter shall be deposited into the tourism special fund established undersection 201B-11 for tourism promotion and visitor industry research; providedthat beginning on July 1, 2002, of the first $1,000,000 in revenues deposited:

(A)  Ninety per cent shall be deposited intothe state parks special fund established in section 184-3.4; and

(B)  Ten per cent shall be deposited into thespecial land and development fund established in section 171-19 for the Hawaiistatewide trail and access program;

provided that of the 34.2 per cent, 0.5 per centshall be transferred to a sub-account in the tourism special fund to providefunding for a safety and security budget, in accordance with the Hawaii tourismstrategic plan 2005-2015; provided further that of the revenues remaining inthe tourism special fund after revenues have been deposited as provided in thisparagraph and except for any sum authorized by the legislature for expenditurefrom revenues subject to this paragraph, beginning July 1, 2007, funds shall bedeposited into the tourism emergency trust fund, established in section201B-10, in a manner sufficient to maintain a fund balance of $5,000,000 in thetourism emergency trust fund; and

(3)  44.8 per cent of the revenues collected underthis chapter shall be transferred as follows:  Kauai county shall receive 14.5per cent, Hawaii county shall receive 18.6 per cent, city and county ofHonolulu shall receive 44.1 per cent, and Maui county shall receive 22.8 percent.

Revenues collected under section 237D-2(b)shall be deposited into the general fund.  All transient accommodations taxesshall be paid into the state treasury each month within ten days aftercollection and shall be kept by the state director of finance in specialaccounts for distribution as provided in this subsection.

(c)  On or before January or July 1 of eachyear or after the disposition of any tax appeal with respect to an assessmentfor periods after June 30, 1990, the state director of finance shall computeand pay the amount due as provided in subsection (b) to the director of financeof each county to become a general realization of the county expendable assuch, except as otherwise provided by law. [L 1990, c 185, §2; am L Sp 1993, c7, §19; am L 1997, c 124, §7; am L 1998, c 156, §19; am L 1999, c 98, §7; am L2002, c 250, §5 and c 253, §9; am L 2003, c 113, §2; am L 2005, c 235, §8; am L2006, c 209, §§1, 3; am L 2007, c 201, §3; am L 2009, c 61, §2]

 

Note

 

  Section 206X-10.5 referred to in subsection (b)(1) is fromchapter 206X which expired on June 30, 2000.