Bill Text: HI SB359 | 2018 | Regular Session | Introduced

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Bill Title: Relating To Taxation.

Spectrum: Partisan Bill (Democrat 7-0)

Status: (Introduced - Dead) 2017-11-30 - Carried over to 2018 Regular Session. [SB359 Detail]

Download: Hawaii-2018-SB359-Introduced.html

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THE SENATE	S.B. NO.	359
TWENTY-NINTH LEGISLATURE, 2017
STATE OF HAWAII

A BILL FOR AN ACT

 

 

RELATING TO TAXATION.

 

 

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-    Display of general excise tax registration; taxicab drivers; transportation network company drivers.  (a)  Every driver of a taxicab, as defined in section 269-1, and every transportation network company driver, as defined in subsection (c), shall conspicuously display within the vehicle operated by the driver a full-sized, unaltered copy of the general excise tax license issued to the driver of the taxicab or network company driver, as applicable.  If a driver of a taxicab or a transportation network company driver is an employee of a general excise tax licensee, the driver shall display within the vehicle operated by the driver of a taxicab or transportation network company a full-sized, unaltered copy of the general excise tax license issued to the driver's employer.

     (b)  The department of taxation may issue a citation to any person who fails to conspicuously display the general excise tax license as required by subsection (a).  Failure to conspicuously display the general excise tax license shall be subject to a fine of not more than:

     (1)  $500 per day for a first violation;

     (2)  $1,000 per day for a second violation;

     (3)  $5,000 per day for a third and any subsequent violation.

     Any fine shall be paid within thirty days after issuance of the citation.  An appeal may be made to the director of taxation.

     (c)  As used in this section:

     "Transportation network company" means an entity that uses a digital network or software application service to connect passengers to transportation network company drivers; provided that the entity:

     (1)  Does not own, control, operate, or manage the personal vehicles used by transportation network company drivers; and

     (2)  Is not a taxicab association or a for-hire vehicle owner.

     "Transportation network company driver" means an individual who operates a personal vehicle used to transport a passenger between points chosen by the passenger and prearranged through a transportation network company and that is:

     (1)  Owned, leased, or otherwise authorized for use by the individual;

     (2)  Not a taxicab or for-hire vehicle; and

     (3)  Used to provide prearranged rides to passengers."

     SECTION 2.  Section 235-20.5, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:

     "(a)  There is established a tax administration special fund, into which shall be deposited:

     (1)  Fees collected under sections 235-20, 235-110.9, and 235-110.91;

     (2)  Revenues collected by the special enforcement section pursuant to section 231-85; provided that in each fiscal year, of the total revenues collected by the special enforcement section, all revenues in excess of $700,000 shall be deposited into the general fund; [and]

     (3)  Fines assessed pursuant to section 237D-4[.]; and

     (4)  Fines assessed pursuant to section 237-  ."

     SECTION 3.  If any provision of this Act, or the application thereof to any person or circumstance, is held invalid, the invalidity does not affect other provisions or applications of the Act that can be given effect without the invalid provision or application, and to this end the provisions of this Act are severable.

     SECTION 4.  This Act does not affect rights and duties that matured, penalties that were incurred, and proceedings that were begun before its effective date.

     SECTION 5.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 6.  This Act shall take effect upon its approval.

 

INTRODUCED BY:	_____________________________

 

 

Report Title:

General Excise Tax; Taxicabs; Transportation Network Companies

 

Description:

Requires a general excise tax license to be conspicuously displayed within any vehicle being driven by a taxicab driver or transportation network company driver.  Provides penalties.

 

 

 

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