Bill Text: HI HB2398 | 2016 | Regular Session | Introduced
Bill Title: Taxes; General Excise Tax Licensing
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2016-01-29 - Referred to FIN, referral sheet 4 [HB2398 Detail]
Download: Hawaii-2016-HB2398-Introduced.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
2398 |
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TWENTY-EIGHTH LEGISLATURE, 2016 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO GENERAL EXCISE TAX LICENSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 237-9, Hawaii Revised Statutes, is amended by amending subsections (a) and (b) to read as follows:
"(a) Except as provided in this section,
any person who has a gross income or gross proceeds of sales or value of
products upon which a privilege tax is imposed by this chapter, as a condition
precedent to engaging or continuing in such business, shall in writing apply
for and obtain from the department of taxation, upon [a one-time] an
initial payment of the sum of $20, a license to engage in and to conduct
such business, upon condition that the person shall pay the taxes accruing to
the State under this chapter, and the person shall thereby be duly licensed to
engage in and conduct the business. The license provided for by this
section shall be valid for a period of one year and renewable annually.
The license shall not be transferable and shall be valid only for the person in
whose name it is issued and for the transaction of business at the place
designated therein. The license may be inspected and examined, and shall at
all times be conspicuously displayed at the place for which it is issued.
(b)
Licenses, license renewals, and applications therefor shall be in such
form as the department shall prescribe, except that where the licensee is
engaged in two or more forms of business of different classification, the
license shall so state on its face. [The license provided for by this
section shall be effective until canceled in writing.] Any application for
the reissuance of a previously canceled license identification number after
December 31, 1989, shall be regarded as a new license application and subject
to the payment of the [one-time] license fee of $20. The department
may charge a fee of no more than $ for
license renewals and may require license renewals to be submitted in an
electronic form. The director may revoke or cancel any license issued
under this chapter for cause as provided by rules adopted pursuant to chapter
91."
SECTION 2. Tax licenses existing when this Act becomes effective shall be renewed for the first time in 2018. The department shall prescribe the date or dates on which license renewal will be required.
SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 4. This Act, upon its approval, shall take effect on January 1, 2016.
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INTRODUCED BY: |
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BY REQUEST |
Report Title:
Taxes; General Excise Tax Licensing
Description:
Requires that any license issued under section 237-9, Hawaii Revised Statutes, be renewed annually; permits the department to charge a fee for annual renewals; and permits the department to require annual renewals be applied for online.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
