Bill Text: HI HB828 | 2011 | Regular Session | Amended
Bill Title: Tax Administration; Cash Economy; Receipts and Records
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2011-06-14 - (H) Act 102, on 6/9/2011 (Gov. Msg. No. 1205). [HB828 Detail]
Download: Hawaii-2011-HB828-Amended.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
828 |
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TWENTY-SIXTH LEGISLATURE, 2011 |
H.D. 2 |
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STATE OF HAWAII |
S.D. 1 |
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C.D. 1 |
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A BILL FOR AN ACT
RELATING TO TAXATION.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 231-96, Hawaii Revised Statutes, is amended to read as follows:
"[[]§231-96[]] Failure
to record transaction [by receipt]. (a) It shall be
unlawful to conduct more than ten taxable business transactions per day in cash
and fail to [provide]:
(1) Offer a receipt or other record of
the transaction [when the means for issuing a receipt or recording the
transaction are available.]; and
(2) Maintain a contemporaneously generated record of all business transactions conducted each day,
whether handwritten or generated by a manually operated or electronic cash register. Each day a person is in violation of this section shall be treated as a separate violation.
[Any] (b) Except as provided in
subsection (c), any person who violates this section shall be subject to a
fine not to exceed $1,000; provided that if the person is a cash-based
business, the fine shall not exceed $2,000.
(c) If the person, including a cash-based business, is otherwise in compliance with title 14 at the time of violation of this section, the fine for a violation of this section shall be commensurate with the violation, as determined by the department in accordance with rules adopted pursuant to chapter 91."
SECTION 2. Section 231-97, Hawaii Revised Statutes, is repealed.
["[§231-97] Failure
to record transaction by register. It shall be unlawful to conduct
more than ten taxable business transactions per day in cash and fail to record
the transaction in a cash register when the means for recording the transaction
in a cash register are available. Each day a person is in violation of this
section shall be treated as a separate violation. Any person who violates this
section shall be subject to a fine not to exceed $1,000; provided that if the
person is a cash-based business, the fine shall not exceed $2,000."]
SECTION 3. This Act does not affect the rights and duties that matured, penalties that were incurred, and proceedings that were begun before its effective date.
SECTION 4. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 5. This Act shall take effect on July 1, 2011.
Report Title:
Tax Administration; Cash Economy; Receipts and Records
Description:
Clarifies violations of record and receipt requirements. Limits fines for violation if person is otherwise in compliance with tax laws to a level commensurate with the violation, as determined by the Department of Taxation in accordance with rules adopted under chapter 91, Hawaii Revised Statutes. Effective July 1, 2011. (HB828 CD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
