Bill Text: HI SB1274 | 2020 | Regular Session | Amended
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. [SB1274 Detail]
Download: Hawaii-2020-SB1274-Amended.html
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THE SENATE |
S.B. NO. |
1274 |
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THIRTIETH LEGISLATURE, 2019 |
S.D. 1 |
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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 shall 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] a 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] a person for the
period covered by the person's license [upon the payment of a permit fee of
$2.50.] and shall adopt, by rule pursuant to chapter 91, a reasonable permit
fee. 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.] a reasonable renewal fee that
shall be adopted by the department by rule pursuant to chapter 91. 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 shall adopt, by rule pursuant to chapter 91, a reasonable fee to be charged
for the duplicate; provided that the fee for the duplicate permit shall not 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] a 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 shall
adopt, by rule pursuant to chapter 91, a reasonable fee to be charged for the license."
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
shall 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 shall adopt, by rule pursuant to chapter 91,
a reasonable fee to be charged for the duplicate; provided that the fee for the
duplicate shall not 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 on July 1, 2050.
Report Title:
DOTAX; Fuel Tax Fees; Liquor Tax Fees; Cigarette Tax and Tobacco Tax Fees
Description:
Changes the fees for certain permits and licenses issued pursuant to chapters 243, 244D and 245, Hawaii Revised Statutes, from specified amounts to reasonable fees to be established by Department of Taxation rule. Effective 7/1/2050. (SD1)
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.
