Bill Text: HI SB2052 | 2010 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Fireworks; Permit Fees; Tax

Spectrum: Partisan Bill (Democrat 5-0)

Status: (Engrossed - Dead) 2010-03-03 - (H) Referred to TCI/PBS, JUD, FIN, referral sheet 36 [SB2052 Detail]

Download: Hawaii-2010-SB2052-Amended.html

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THE SENATE	S.B. NO.	2052
TWENTY-FIFTH LEGISLATURE, 2010		S.D. 2
STATE OF HAWAII		Proposed

A BILL FOR AN ACT

 

 

RELATING TO FIREWORKS.

 

 

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

 

     SECTION 1.  Chapter 237, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§237-    Consumer fireworks tax.  (a)  There is hereby levied and shall be assessed and collected with each transaction, in addition to any other tax imposed under this chapter and license or fee imposed under chapter 132D, a consumer fireworks tax against wholesalers, as defined in section 237-4(a)(1), of consumer fireworks, as defined in section 132D-2, measured by the application of rates against the gross proceeds of sales as provided in subsection (b).

     (b)  Upon every person engaged in the sales of consumer fireworks at wholesale to a retail merchant, jobber, or other licensed seller for purposes of resale consumer fireworks, there shall be levied, assessed, and collected a consumer fireworks tax equal to the value of the consumer fireworks, as shown by the gross proceeds derived from the sale thereof by the wholesaler, multiplied by eight per cent.

     (c)  Beginning January 1, 2010, the consumer fireworks tax shall be paid to the State, in the same manner as the return for the general excise tax under section 237-30(b)(1), in quarterly installments on or before the last day of the calendar month after the close of each quarter in which the taxes accrue, and shall be paid by transmitting the signed return together with the remittance in the manner provided in section 237-31.  Annual return and payment of tax under section 237-33 shall apply to this section.

     (d)  Audits, procedures, and penalties under sections 237-39 and 237-32 shall apply to this section.

     (e)  All remittances of taxes imposed by this section shall be deposited into the state treasury as a state realization; provided that      per cent of remittances under this section shall be set aside in a separate account to be drawn upon, without appropriation by the legislature, by the department of the attorney general and the department of taxation for implementation and enforcement of this section; provided further that the department of the attorney general and the department of taxation shall coordinate implementation and enforcement so as to minimize duplication of services; and provided further that the department of the attorney general and the department of taxation shall report to the legislature prior to the commencement of each regular session on the expenses paid from the separate account in the year immediately preceding the report."

     SECTION 2.  Section 132D-2, Hawaii Revised Statutes, is amended by amending the definition of "cultural" to read as follows:

     ""Cultural" means relating to the arts, customs, traditions, mores, and history of all of the various ethnic groups of Hawaii[.] and includes religious events held in the State."

     SECTION 3.  Section 132D-3, Hawaii Revised Statutes, is amended to read as follows:

     "§132D-3  Permissible uses of consumer fireworks.  Consumer fireworks may be set off, ignited, discharged, or otherwise caused to explode within the State only:

     (1)  From 9:00 p.m. on New Year's Eve to 1:00 a.m. on New Year's Day; from 7:00 a.m. to 7:00 p.m. on Chinese New Year's Day; and from 1:00 p.m. to 9:00 p.m. on the Fourth of July; or

     (2)  From 9:00 a.m. to 9:00 p.m. as allowed by permit pursuant to section 132D-10 if the proposed cultural use is to occur at any time other than during the periods prescribed in paragraph (1)[;

provided that the purchase of not more than five thousand individual consumer fireworks commonly known as firecrackers shall be allowed under each permit]."

     SECTION 4.  Section 132D-10, Hawaii Revised Statutes, is amended to read as follows:

     "§132D-10  Permits.  (a)  [A] Except as provided in subsection (b), a permit shall be required for the purchase and use of:

     (1)  Any consumer fireworks [commonly known as firecrackers] upon payment of a fee of [$25;] $          ;

     (2)  Any aerial devices, display fireworks, or articles pyrotechnic for the purposes of section 132D-16 upon payment of a fee of [$110;] $          ; and

     (3)  Any consumer fireworks for the purposes of section 132D-5 or for cultural uses that occur at any time other than during the periods prescribed in section 132D-3(1) upon a payment of a fee of [$25.] $          .

     (b)  The purchase of more than $25 worth of consumer fireworks under subsection (a)(1) or (3) shall require the payment of the following surcharge fees:

     Fireworks purchase of:                Fee:

     More than $25, but less than $100     $          ;

     At least $100, but less than $150     $          ;

     At least $150, but less than $200     $          ; and

     $200 or more                          $          .

     (c)  Only one permit shall be issued per person under subsection (a)(1) or (a)(3) and the purchase of not more than five thousand individual consumer fireworks commonly known as firecrackers shall be allowed for each permit issued.

     (d)  Fees collected under this section shall be credited to the county that collected the fee to defray expenses associated with enforcement of this chapter."

     SECTION 5.  Section 132D-14, Hawaii Revised Statutes, is amended by amending subsections (b) and (c) to read as follows:

     "(b)  Except as provided in subsection (a) or as otherwise specifically provided for in this chapter, any person violating any other provision of this chapter, shall be fined not more than [$2,000] $10,000 for each violation.

     (c)  The court shall collect the fines imposed in subsections (a) and (b) for violating this chapter and [of the] shall transfer all fines collected [shall pay twenty per cent to the State and eighty per cent to the county in which the fine was imposed which shall be expended by the county for law enforcement purposes.] into the general fund."

     SECTION 6.  The department of taxation shall report to the legislature no later than twenty days prior to the convening of the regular session of 2011, on a plan to impose a tax on retail sales of fireworks, consumer fireworks, aerial devices, articles pyrotechnic, and display fireworks, as those terms are defined and used in chapter 132D, Hawaii Revised Statutes, including proposed legislation. 

     SECTION 7.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 8.  This Act shall take effect on July 1, 2050.

 

 

 

 

Report Title:

Fireworks; Permit Fees; Tax

 

Description:

Imposes a consumer fireworks tax at the wholesale level.  Clarifies definition of "cultural" to include religious events held in the State.  Increases fireworks permit fees.  Dedicates fireworks permit fees to counties for law enforcement purposes.  Increases fines for violation.  Effective 7/1/2050.  (SD1)

 

 

 

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