Bill Text: HI HB1188 | 2012 | Regular Session | Introduced

Hawaii House Bill 1188 (Prior Session Legislation)

Introduced

Bill Title: Fees and Taxes; Safety and Health

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2011-12-01 - Carried over to 2012 Regular Session. [HB1188 Detail]

Download: Hawaii-2012-HB1188-Introduced.html

HOUSE OF REPRESENTATIVES	H.B. NO.	1188
TWENTY-SIXTH LEGISLATURE, 2011
STATE OF HAWAII

A BILL FOR AN ACT

RELATING TO HEALTH.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

SECTION 1. The purpose of this Act is to encourage Hawaii citizens to make healthy decisions relating to the consumption of liquid beverages that are proven harmful to human health.

Specifically, this Act assesses a sugary beverage healthy Hawaii fee on each deposit beverage container manufactured in or imported into the State that contains a sugary beverage, in addition to the deposit beverage container fee imposed pursuant to section 342G-102, Hawaii Revised Statutes, and administered by the department of health.

SECTION 2. Chapter 342G, part VIII, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"§342G- Sugary beverage healthy Hawaii fee. (a) Beginning July 1, 2011, in addition to amounts paid under section 342G�102, every deposit beverage distributor shall pay to the department a nonrefundable sugary beverage healthy Hawaii fee on each deposit beverage container manufactured in or imported into the State containing a sugary beverage. The fee shall be imposed only once on the same deposit beverage container. The fee shall be in the following amounts:

(1) 10 cents per deposit beverage container less than or equal to 12 fluid ounces; and

(2) 25 cents per deposit beverage container more than 12 fluid ounces.

(b) The sugary beverage healthy Hawaii fee shall not apply to deposit beverage containers exported for sale outside of the State.

(c) No county shall impose or collect any assessment or fee on deposit beverage containers for the same or similar purpose in this section.

(d) Amounts collected under this section shall be for the use of the State and shall be paid into the state treasury at such times as the director of finance shall direct."

SECTION 3. Section 237-24.75, Hawaii Revised Statutes, is amended to read as follows:

"§237-24.75 Additional exemptions. In addition to the amounts exempt under section 237-24, this chapter shall not apply to:

(1) Amounts received as a beverage container deposit or sugary beverage healthy Hawaii fee collected under chapter 342G, part VIII;

(2) Amounts received by the operator of the Hawaii convention center for reimbursement of costs or advances made pursuant to a contract with the Hawaii tourism authority under section 201B‑7[[]; and[]

[](3) Amounts received[]] by a professional employment organization from a client company equal to amounts that are disbursed by the professional employment organization for employee wages, salaries, payroll taxes, insurance premiums, and benefits, including retirement, vacation, sick leave, health benefits, and similar employment benefits with respect to assigned employees at a client company; provided that this exemption shall not apply to a professional employment organization upon failure of the professional employment organization to collect, account for, and pay over any income tax withholding for assigned employees or any federal or state taxes for which the professional employment organization is responsible. As used in this paragraph, "professional employment organization", "client company", and "assigned employee" shall have the meanings provided in section 373K-1."

SECTION 4. Section 342G-101, Hawaii Revised Statutes, is amended as follows:

1. By adding a new definition to be appropriately inserted and to read:

""Sugary beverage" means any soda, juice, or other non-alcoholic beverage that is sold in separate deposit beverage containers and the contents of which contain more than per cent sugar, including sweetened water, soda, sports drinks, energy drinks, colas, sweetened coffee or tea, and fruit or vegetable drinks containing less than seventy per cent natural fruit or vegetable juice. The term "sugary beverage" does not include milk, milk products, milk substitutes, nutritional dietary supplements, oral rehydration solutions not marketed as sports or energy drinks, and infant formula."

2. By amending the definition of "deposit beverage container" to read:

""Deposit beverage container" means the individual, separate, sealed glass, polyethylene terephthalate, high density polyethylene, or metal container less than or equal to sixty-eight fluid ounces[,]; provided that for purposes of the sugary beverage healthy Hawaii fee under section 342G- , a deposit beverage container is of any size, used for containing, at the time of sale to the consumer, a deposit beverage intended for use or consumption in this State."

SECTION 5. Section 342G-105, Hawaii Revised Statutes, is amended to read as follows:

"§342G-105 Deposit beverage container inventory report and payment. (a) Payment of the deposit beverage container fee, the sugary beverage healthy Hawaii fee, and deposits as described in section 342G-110 shall be made monthly based on inventory reports of the deposit beverage distributors. All deposit beverage distributors shall submit to the department documentation in sufficient detail that identifies the net number of deposit beverage containers sold, donated, or transferred, by container size and type[.], including the sugar content of sugary beverages.

(b) The amount due from deposit beverage distributors shall be the net number of deposit beverage containers sold, donated, or transferred multiplied by the sum of the prevailing deposit beverage container fee and the refund value of 5 cents. In addition, the amount due shall include a separately stated amount equal to the number of deposit beverage containers sold containing sugary beverages multiplied by the sugary beverage healthy Hawaii fee amount for the appropriate beverage container size. Payment shall be made by check or money order payable to the "Department of Health, State of Hawaii". All inventory reports and payments shall be made no later than the fifteenth day of the month following the end of the payment period of the previous month."

SECTION 6. Section 342G-106, Hawaii Revised Statutes, is amended to read as follows:

"[[]§342G-106[]] Contract for administrative services. The department may contract the services of a third party to administer the deposit beverage container program and the sugary beverage healthy Hawaii fee under this part."

SECTION 7. Section 342G-107, Hawaii Revised Statutes, is amended to read as follows:

"[[]§342G-107[]] Management and financial audit. The auditor shall conduct a management and financial audit of the [~~program~~] programs under this part for fiscal years 2004-2005 and 2005-2006, and for each fiscal year thereafter ending in an even-numbered year. The auditor shall submit the audit report, including the amount of unredeemed refund value and recommendations, to the legislature and the department no later than twenty days prior to the convening of [[]the[]] next regular session. The costs incurred by the auditor for the audit shall be reimbursed by the deposit beverage container program special fund. The auditor may contract the audit services of a third party to conduct the audit."

SECTION 8. Section 342G-110, Hawaii Revised Statutes, is amended by amending subsections (c) and (d) to read as follows:

"(c) The deposit on each filled deposit beverage container shall be paid by the deposit beverage distributor, who manufactures or imports beverages in deposit beverage containers. In addition, there shall be paid by the deposit beverage distributor on each deposit beverage container the sugary beverage healthy Hawaii fee as required by section 342G‑ . Payment and reporting of the deposits shall be in accordance with section 342G-105. The deposits shall be deposited into the deposit beverage container deposit special fund as [~~described~~] provided in section 342G-104. The sugary beverage healthy Hawaii fee shall be paid to the general fund as provided in section 342G‑ .

(d) Deposit beverage distributors who are required under subsection (c) to pay a deposit or sugary beverage healthy Hawaii fee shall also pay a deposit beverage container fee and register with the State."

SECTION 9. Section 342G-111, Hawaii Revised Statutes, is amended as follows:

1. By amending subsections (a), (b), (c), and (d) to read:

"(a) By January 1, 2005, every deposit beverage distributor who pays a deposit to the department shall charge the dealer or consumer a deposit equal to the refund value for each deposit beverage container sold in Hawaii. In addition, every deposit beverage distributor shall charge the dealer or consumer a sugary beverage healthy Hawaii fee as provided in section 342G‑ . The deposit charge and sugary beverage healthy Hawaii fee may appear as a separate line item on the invoice.

(b) Each dealer shall charge the consumer the deposit beverage container deposit at the point of sale of the beverage, excluding sales for on-premises consumption. In addition, each dealer shall charge the consumer a sugary beverage healthy Hawaii fee as provided in section 342G‑ . The deposit charge and sugary beverage healthy Hawaii fee may appear as a separate line item on the invoice.

(c) Each deposit beverage distributor shall generate and submit to the department a monthly report on the net number of deposit beverage containers sold, donated, or transferred by container size and type[.], including the sugar content of sugary beverages. All information contained in the reports, including confidential commercial and financial information, shall be treated as confidential and protected to the extent allowed by state law.

(d) Payment of the deposit beverage container fee and deposits, in addition to the sugary beverage healthy Hawaii fee, as described in section 342G-110 shall be made monthly based on reports of the deposit beverage distributors under subsection (c)."

2. By amending subsection (f) to read:

"(f) The amount due from a deposit beverage distributor shall be the net number of deposit beverage containers sold multiplied by the sum of the prevailing deposit beverage container fee and the deposit value of 5 cents. In addition, the amount due shall include a separately stated amount equal to the number of deposit beverage containers sold containing sugary beverages multiplied by the sugary beverage healthy Hawaii fee amount for the appropriate beverage container size. Payment shall be made by check or money order payable to the "Department of Health, State of Hawaii". All reports and payments shall be made no later than the fifteenth day of the month following the end of the previous payment period."

SECTION 10. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.

SECTION 11. This Act shall take effect on July 1, 2011.

INTRODUCED BY:	_____________________________

Report Title:

Fees and Taxes; Safety and Health

Description:

Promotes safety and health in Hawaii by assessing a new sugary beverage fee.

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.