Amends chapter 237D, HRS, relating to the transient accommodations tax, to repeal the misdemeanor criminal penalty for failing to register under that chapter and replace it with a monetary fine structure; replace certain references to "operator" or "plan manager" with "person" or "taxpayer"; clarify that a certificate of registration is required for persons advertising transient accommodations; apply the personal liability provision under general excise tax law to the transient accommodations tax; and make various technical amendments. Effective 1/1/2022. (CD1)

Statutes affected:
HB1043 CD1: 237D-1, 237D-2, 237D-4, 237D-4.5, 237D-6, 237D-6.5, 237D-7, 237D-9, 237D-10, 237D-12, 237D-16, 237D-8
HB1043 HD1: 237D-1, 237D-4, 237D-4.5, 237D-6, 237D-6.5, 237D-7, 237D-9, 237D-10, 237D-16, 237D-8
HB1043 HD2: 237D-1, 237D-4, 237D-4.5, 237D-6, 237D-6.5, 237D-7, 237D-9, 237D-10, 237D-16, 237D-8
HB1043 HD3: 237D-1, 237D-2, 237D-4, 237D-4.5, 237D-6, 237D-6.5, 237D-7, 237D-9, 237D-10, 237D-16, 237D-8
HB1043 SD1: 237D-1, 237D-2, 237D-4, 237D-4.5, 237D-6, 237D-6.5, 237D-7, 237D-9, 237D-10, 237D-12, 237D-16, 237D-8
HB1043 SD2: 237D-1, 237D-2, 237D-4, 237D-4.5, 237D-6, 237D-6.5, 237D-7, 237D-9, 237D-10, 237D-12, 237D-16, 237D-8