§237D-6.5  Remittances; distribution to
counties.  (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 to the office of the taxation district to which the return was
transmitted.



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



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



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



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



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



provided that of the 34.2 per cent, 0.5 per cent
shall be transferred to a sub-account in the tourism special fund to provide
funding for a safety and security budget, in accordance with the Hawaii tourism
strategic plan 2005-2015; provided further that of the revenues remaining in
the tourism special fund after revenues have been deposited as provided in this
paragraph and except for any sum authorized by the legislature for expenditure
from revenues subject to this paragraph, beginning July 1, 2007, funds shall be
deposited into the tourism emergency trust fund, established in section
201B-10, in a manner sufficient to maintain a fund balance of $5,000,000 in the
tourism emergency trust fund; and



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



Revenues collected under section 237D-2(b)
shall be deposited into the general fund.  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.



(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]



 



Note



 



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