Bill Text: HI HB1048 | 2020 | Regular Session | Introduced
Bill Title: Relating To Department Of Taxation Fees.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Engrossed - Dead) 2019-12-01 - Carried over to 2020 Regular Session. [HB1048 Detail]
Download: Hawaii-2020-HB1048-Introduced.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
1048 |
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THIRTIETH LEGISLATURE, 2019 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO DEPARTMENT OF TAXATION FEES.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION
1. Section 243-3, Hawaii Revised
Statutes, is amended by amending subsection (d) to read as follows:
"(d)
Permits to retail dealers shall be issued on an annual basis and shall
expire at the end of each calendar year.
[A fee of $5 shall be charged] The department may adopt by
rule pursuant to chapter 91 a reasonable fee to be charged for each permit
or renewal thereof. Permits shall be
numbered and each certificate made by a retail dealer holding a permit shall
bear the same identifying number as the permit which the retail dealer holds."
SECTION
2. Section 244D-2, Hawaii Revised
Statutes, is amended by amending subsections (b) and (c) to read as follows:
"(b) The liquor commission shall certify to the
department of taxation from time to time and within forty-eight hours after such
license is issued the name of every dealer, together with the dealer's place of
business and the period covered by the dealer's license. The department thereupon shall issue its
permit to such person for the period covered by the person's license [upon
the payment of a permit fee of $2.50.] and may adopt by rule pursuant to
chapter 91 a reasonable fee to be charged to issue the permit. The permit shall be issued by the department
as of the date when the liquor commission issued the license.
(c) Any permit issued under this chapter shall
not be assignable; it shall be conspicuously displayed on the licensed premises
of the permittee; it shall expire on June 30 next succeeding the date upon
which it is issued, unless sooner suspended, surrendered, or revoked for cause
by the department; and it shall be renewed annually before July 1, upon
fulfillment of all requirements as in the case of an original permit and the
payment of [a renewal fee of $2.50.] any reasonable fee adopted by
rule pursuant to chapter 91 to be charged to issue the permit. Whenever a permit is defaced, destroyed, or
lost, or the licensed premises are relocated, the department may issue a
duplicate permit to the permittee [upon the payment of a fee of 50 cents.],
but may adopt by rule pursuant to chapter 91 a reasonable fee to be charged for
the duplicate and not to exceed the fee required under subsection (b)."
SECTION
3. Section 245-2, Hawaii Revised
Statutes, is amended by amending subsection (b) to read as follows:
"(b) The license shall be issued by the department
upon application therefor, in such form and manner as shall be required by rule
of the department, [and the payment of a fee of $2.50,] and shall be
renewable annually on July 1 for
the twelve months ending the succeeding
June 30. The department may adopt by
rule pursuant to chapter 91 a reasonable fee to be charged for the permit."
SECTION
4. Section 245-2.5, Hawaii Revised
Statutes, is amended by amending subsection (c) to read as follows:
"(c) The retail tobacco permit shall be issued by
the department upon application by the retailer in the form and manner
prescribed by the department, and the [payment of a fee of $20.] department
may adopt by rule pursuant to chapter 91 a reasonable fee to be charged for the
permit. Permits shall be valid for
one year, from December 1 to November 30, and renewable annually. Whenever a retail tobacco permit is defaced,
destroyed, or lost, or the permittee relocates the permittee's business, the
department may issue a duplicate retail tobacco permit to the permittee [for
a fee of $5 per copy.], but may adopt by rule pursuant to chapter 91 a
reasonable fee to be charged for the duplicate and not to exceed the fee
required for the initial permit."
SECTION
5. Statutory material to be repealed is
bracketed and stricken. New statutory material is underscored.
SECTION 6. This Act shall take effect upon its approval;
provided that section 1 shall take effect on January 1, 2020, sections 2 and 3
shall take effect on July 1, 2020, and section 4 shall take effect on December
1, 2020.
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INTRODUCED BY: |
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BY REQUEST |
Report Title:
Fees for Fuel Tax, Liquor Tax, and Cigarette and Tobacco Tax
Description:
Changes the fees for permits and licenses issued under chapters 243, 244D and 245, Hawaii Revised Statutes, from specified amounts to reasonable fees established by rule adopted by the Department of Taxation.
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.
