Bill Text: HI SB3055 | 2012 | Regular Session | Introduced
Bill Title: County Surcharge on State Tax; Reimbursements to State; Rapid Transit
Spectrum: Partisan Bill (Democrat 4-0)
Status: (Introduced - Dead) 2012-01-27 - (S) Referred to PGM/TIA/WLH, WAM. [SB3055 Detail]
Download: Hawaii-2012-SB3055-Introduced.html
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THE SENATE |
S.B. NO. |
3055 |
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TWENTY-SIXTH LEGISLATURE, 2012 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO COUNTY SURCHARGE ON STATE TAX.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Chapter 46, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§46‑ County reimbursement for state costs for planning of a locally preferred alternative for a mass transit project. (a) In lieu of the administrative deduction by the State of ten per cent for administrative costs under section 248-2.6, a county that establishes a surcharge on state taxes pursuant to section 46-16.8 shall reimburse the State for any costs incurred or expended by the State to assist that county to plan for a rapid transit system as a locally preferred alternative for mass transit, including costs of transportation planning and historic preservation; provided that in those cases, the surcharge shall be considered as a reimbursement of costs to the State rather than as a surcharge.
(b) The State shall periodically collect from a county the costs under subsection (a)."
SECTION 2. Section 46-16.8, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b) A county electing to exercise the
authority granted under this section shall notify the director of taxation
within ten days after the county has adopted a surcharge on state tax ordinance
and, beginning no earlier than January 1, 2007, the director of taxation shall
levy, assess, collect, and otherwise administer the county surcharge on state
tax[.], except that the Honolulu authority for rapid transportation
shall collect the county surcharge on state tax and reimburse costs incurred or
expended by the State to assist the city and county of Honolulu to plan for a
rapid transit system."
SECTION 3. Section 237-8.6, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) The county surcharge on state tax,
upon the adoption of county ordinances and in accordance with the requirements
of section 46-16.8, shall be levied, assessed, and collected as provided in
this section on all gross proceeds and gross income taxable under this chapter[.],
except that the Honolulu authority for rapid transportation shall collect
the county surcharge on state tax and reimburse costs incurred or expended by
the State to assist the city and county of Honolulu to plan for a rapid transit
system. No county shall set the surcharge on state tax at a rate greater
than one-half per cent of all gross proceeds and gross income taxable under
this chapter. All provisions of this chapter shall apply to the county
surcharge on state tax. With respect to the surcharge, the director of
taxation shall have all the rights and powers provided under this chapter. In
addition, the director of taxation shall have the exclusive rights and power to
determine the county or counties in which a person is engaged in business and,
in the case of a person engaged in business in more than one county, the
director shall determine, through apportionment or other means, that portion of
the surcharge on state tax attributable to business conducted in each county."
SECTION 4. Section 238-2.6, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) The county surcharge on state tax,
upon the adoption of a county ordinance and in accordance with the requirements
of section 46-16.8, shall be levied, assessed, and collected as provided in
this section on the value of property and services taxable under this chapter[.],
except that the Honolulu authority for rapid transportation shall collect
the county surcharge on state tax and reimburse costs incurred or expended by
the State to assist the city and county of Honolulu to plan for a rapid transit
system. No county shall set the surcharge on state tax at a rate greater
than one-half per cent of the value of property taxable under this chapter.
All provisions of this chapter shall apply to the county surcharge on state
tax. With respect to the surcharge, the director shall have all the rights and
powers provided under this chapter. In addition, the director of taxation
shall have the exclusive rights and power to determine the county or counties
in which a person imports or purchases tangible personal property and, in the
case of a person importing or purchasing tangible property in more than one
county, the director shall determine, through apportionment or other means,
that portion of the surcharge on state tax attributable to the importation or
purchase in each county."
SECTION 5. Section 248-2.6, Hawaii Revised Statutes, is amended to read as follows:
"[[]§248-2.6[]]
County surcharge on state tax; disposition of proceeds. (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]; provided that a county surcharge on state
tax established by the city and county of Honolulu pursuant to section 46-16.8
shall be collected by the Honolulu authority for rapid transportation pursuant
to section 46‑ . Except as provided in section 46‑ ,
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 the gross proceeds of a respective county's surcharge on state
tax 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.
(b) [The] Except with regard to the county
surcharge on state tax established by the city and county of Honolulu pursuant
to section 46-16.8, the amounts deducted for costs of assessment,
collection, and disposition of county surcharges on state tax shall be withheld
from payment to the counties by the State out of the county surcharges on state
tax collected for the current calendar year.
(c) [For] Except with regard to the
county surcharge on state tax established by the city and county of Honolulu
pursuant to section 46-16.8, 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 costs, direct or indirect, that are deemed necessary
and proper to effectively administer this section and sections 237-8.6 and
238-2.6.
(d) [After] Except with regard to
the county surcharge on state tax established by the city and county of
Honolulu pursuant to section 46-16.8, after the deduction and withholding
of the costs under subsections (a) and (b), the director of finance shall pay
the remaining balance on [[]a[]] quarterly basis to the director
of finance of each county that has adopted a county surcharge on state tax
under section 46-16.8. The quarterly payments shall be made after the county
surcharges on state tax have been paid into the state treasury special accounts
or after the disposition of any tax appeal, as the case may be. [All] Except
with regard to the city and county of Honolulu, county surcharges on state
tax collected shall be distributed by the director of finance to the county in
which the county surcharge on state tax is generated and shall be a general
fund realization of the county, to be used for the purposes specified in
section 46-16.8 by each of the counties."
SECTION 6. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 7. This Act shall take effect upon its approval.
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INTRODUCED BY: |
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Report Title:
County Surcharge on State Tax; Reimbursements to State; Rapid Transit
Description:
Requires the Honolulu authority for rapid transit to collect the county surcharge on state tax established by the city and county of Honolulu pursuant to section 46-16.8, Hawaii Revised Statutes. Requires a county that establishes a county surcharge on state tax pursuant to section 46-16.8, Hawaii Revised Statutes, to reimburse the state for costs incurred or expended to assist that county to plan for a rapid transit system.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
