Bill Text: HI SB253 | 2010 | Regular Session | Introduced
Bill Title: County Surcharge on Excise Tax
Spectrum: Partisan Bill (Democrat 5-0)
Status: (Introduced - Dead) 2009-05-11 - Carried over to 2010 Regular Session. [SB253 Detail]
Download: Hawaii-2010-SB253-Introduced.html
Report Title:
County Surcharge on Excise Tax
Description:
Allows counties to retain all of surcharge on excise tax. Requires counties to reimburse State through a deduction for administrative expenses in collecting the tax.
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THE SENATE |
S.B. NO. |
253 |
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TWENTY-FIFTH LEGISLATURE, 2009 |
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STATE OF HAWAII |
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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 248-2.6, Hawaii Revised Statutes, is amended as follows:
1. By amending subsection (a) to read:
"(a) If adopted by county ordinance, all
county surcharges on state tax collected by the director of taxation shall be
paid into the state treasury quarterly, within ten working days after
collection, and shall be placed by the director of finance in special
accounts. Out of the revenues generated by county surcharges on state tax paid
into each respective state treasury special account, the director of finance
shall deduct [ten per cent of] from the gross proceeds of a
respective county's surcharge on state tax an amount equal to the costs
under subsection (c) to reimburse the State for the costs of assessment,
collection, and disposition of the county surcharge on state tax incurred by
the State. Amounts retained shall be general fund realizations of the State."
2. By amending subsection (c) to read:
"(c) For the purpose of this section, the
costs of assessment, collection, and disposition of the county surcharges on
state tax [shall include any and all] shall be limited to the actual
direct costs[, direct or indirect,] that are deemed necessary and
proper to effectively administer this section and sections 237-8.6 and 238-2.6[.];
provided that in no event shall the deduction for costs exceed per cent of
the gross proceeds of a respective county's surcharge on state tax."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act shall take effect on July 1, 2009, and shall be repealed on December 31, 2022.
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INTRODUCED BY: |
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