RELATING TO PERFORMING ARTS.
SB3330 would create a new $1 performing arts ticket surcharge on each primary sale of a ticket for a covered performing arts event held in Hawaii. The surcharge would be collected by the primary venue ticket provider and must be shown as a separate line item on the ticket, receipt, invoice, or electronic confirmation. The bill defines covered events broadly to include live, in-person entertainment such as concerts, theater, dance, comedy, magic, and spoken word performances marketed for commercial entertainment and sold to the general public.
The bill also creates several exemptions. It would not apply to student performances from University of Hawaii or public schools, tickets with a primary sale price of $35 or less, or events produced by qualifying Hawaii-based 501(c)(3) nonprofits whose primary mission is performing arts education for minors. Providers claiming an exemption must keep records for two years and provide them to the Department of Taxation upon request. All surcharge proceeds would be deposited into the existing performing arts grants special fund established under section 9-19.5, with the stated goal of supporting performing arts statewide and expanding arts education for youth.
SB3330 would amend chapter 237, Hawaii Revised Statutes, by adding a new surcharge mechanism tied to ticket sales for performing arts events. It would impose a new collection and disclosure obligation on primary venue ticket providers, ticketing platforms, promoters, and related agents, while also creating recordkeeping requirements for exempt sales. The bill would direct revenue into the performing arts grants special fund, creating a dedicated funding stream for grants supporting performing arts coordination, promotion, execution, and related arts education efforts.
The bill appears generally supportive of the performing arts sector, with its findings emphasizing cultural identity, visitor experience, community connection, and the creative economy. Because no committee transcripts or recorded votes were provided, there is no direct evidence of opposition or debate in the available materials. The bill’s framing suggests a favorable policy sentiment toward sustaining arts funding through a modest user-based surcharge rather than general tax revenue.
The main points of potential contention are the new $1 surcharge itself, its application to ticket buyers and event operators, and whether it could raise costs for live entertainment. Another likely issue is the scope of exemptions, especially the $35 ticket-price threshold and the carve-out for certain nonprofit youth arts education events, which may be viewed as either necessary protections or as narrowing the revenue base. The bill also places compliance and documentation burdens on ticket providers claiming exemptions, which could be a concern for venues, promoters, and online ticketing platforms.