Bill > HB2604

This bill establishes a $1 performing arts ticket surcharge on the primary sale ticket price for certain live, in-person performing arts events held in the State, which are defined as "covered events" and include concerts, theater, dance, comedy, and other staged entertainment offered to the public for commercial entertainment. This surcharge, collected by the "primary venue ticket provider" (which includes venues, event managers, promoters, and ticketing platforms), will be a separate line item on tickets and receipts and will be remitted to the State's performing arts grants special fund to support performing arts events, arts education for youth, and the growth of the performing arts community. However, this surcharge will not apply to events primarily performed by students from the University of Hawaii system, public schools, or public charter schools, nor to events where the primary ticket price is $35 or less, or events produced by certain nonprofit organizations focused on performing arts education for minors. The bill also amends existing law to include these surcharge revenues as a source for the performing arts grants special fund and specifies that the surcharge will be administered, collected, and enforced similarly to other state taxes, with all provisions of Chapter 237, Hawaii Revised Statutes, applying. This Act is set to take effect on July 1, 3000.

Budget and Finance, Business and Industry

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=HB&billnumber=2604&year=2026