Bill Text: HI SB1009 | 2018 | Regular Session | Introduced
Bill Title: Relating To Transportation.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2017-11-30 - Carried over to 2018 Regular Session. [SB1009 Detail]
Download: Hawaii-2018-SB1009-Introduced.html
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THE SENATE |
S.B. NO. |
1009 |
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TWENTY-NINTH LEGISLATURE, 2017 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO TRANSPORTATION.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 243-4, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) Every distributor shall, in addition to any other taxes provided by law, pay a license tax to the department of taxation for each gallon of liquid fuel refined, manufactured, produced, or compounded by the distributor and sold or used by the distributor in the State or imported by the distributor, or acquired by the distributor from persons who are not licensed distributors, and sold or used by the distributor in the State. Any person who sells or uses any liquid fuel, knowing that the distributor from whom it was originally purchased has not paid and is not paying the tax thereon, shall pay such tax as would have applied to such sale or use by the distributor. The rates of tax imposed are as follows:
(1) For each gallon of diesel oil, [1 cent;] 2
cents;
(2) For each gallon of gasoline or other aviation
fuel sold for use in or used for airplanes, [1 cent;] 2 cents;
(3) For each gallon of naphtha sold for use in a power-generating facility, 2 cents;
(4) For each gallon of
liquid fuel, other than fuel mentioned in paragraphs (1), (2), and (3), and
other than an alternative fuel, sold or used in the city and county of
Honolulu, or sold in any county for ultimate use in the city and county of
Honolulu, [16] 22 cents state tax, and in addition thereto an
amount, to be known as the "city and county of Honolulu fuel tax",
as shall be levied pursuant to section 243-5;
(5) For each gallon of
liquid fuel, other than fuel mentioned in paragraphs (1), (2), and (3), and
other than an alternative fuel, sold or used in the county of Hawaii, or sold
in any county for ultimate use in the county of Hawaii, [16] 22
cents state tax, and in addition thereto an amount, to be known as the "county
of Hawaii fuel tax", as shall be levied pursuant to section 243-5;
(6) For each gallon of
liquid fuel, other than fuel mentioned in paragraphs (1), (2), and (3), and
other than an alternative fuel, sold or used in the county of Maui, or sold in
any county for ultimate use in the county of Maui, [16] 22 cents
state tax, and in addition thereto an amount, to be known as the "county
of Maui fuel tax", as shall be levied pursuant to section 243-5;
and
(7) For each gallon of
liquid fuel, other than fuel mentioned in paragraphs (1), (2), and (3), and
other than an alternative fuel, sold or used in the county of Kauai, or sold in
any county for ultimate use in the county of Kauai, [16] 22 cents
state tax, and in addition thereto an amount, to be known as the "county
of Kauai fuel tax", as shall be levied pursuant to section 243-5.
If it is shown to the satisfaction of the department, based upon proper records and from any other evidence as the department may require, that liquid fuel other than fuel mentioned in paragraphs (1), (2), and (3), is used for agricultural equipment that does not operate upon the public highways of the State, the user thereof may obtain a refund of all taxes thereon imposed by this section in excess of 1 cent per gallon. The department shall adopt rules to administer such refunds."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act, upon its approval, shall take effect on July 1, 2017.
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INTRODUCED BY: |
_____________________________ |
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BY REQUEST
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Report Title:
State Fuel Tax Increase
Description:
Increases the State Fuel Tax to generate additional revenues for the State Highway Fund by amending section 243-4(a), Hawaii Revised Statutes.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
