Bill Text: HI SB586 | 2010 | Regular Session | Amended
Bill Title: Transportation; Highway Modernization; Taxes; Fees
Spectrum: Strong Partisan Bill (Democrat 11-1)
Status: (Introduced - Dead) 2009-05-11 - Carried over to 2010 Regular Session. [SB586 Detail]
Download: Hawaii-2010-SB586-Amended.html
Report Title:
Transportation; Highway Modernization; Taxes; Fees
Description:
Increases the state liquid fuel tax; state vehicle registration fee; state vehicle weight fee. Establishes the land transportation modernization special fund. Effective 7/1/2012. (SD1)
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THE SENATE |
S.B. NO. |
586 |
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TWENTY-FIFTH LEGISLATURE, 2009 |
S.D. 1 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO HIGHWAYS.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
PART I
SECTION 1. Chapter 248, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§248‑ Land transportation modernization special fund. (a) There is established in the state treasury the land transportation modernization special fund, to be administered by the department of transportation, into which shall be deposited:
(1) A portion of the liquid fuel tax collected under section 243-4(a), equal to 10 cents per gallon of liquid fuel;
(2) A portion of the state registration fee collected under section 249-31, equal to $20 for each annual motor vehicle registration fee collected;
(3) A portion of the annual state vehicle weight tax collected under section 249-33(a), equal to 2 cents a pound for vehicles up to and including ten thousand pounds net weight, and a rate of $300 per vehicle for vehicles over ten thousand pounds net weight;
(4) Interest from investment of deposits; and
(5) Legislative and county appropriations;
provided that taxes and fees collected on any island with a total resident population of less than 20,000 shall not be included.
(b) Moneys in the land transportation modernization special fund shall be used for the purposes of Act , Session Laws of Hawaii 2009, and shall be authorized for expenditure by the department of transportation for payment of revenue bond debt service, including principal and interest.
(c) The land transportation modernization special fund shall be exempt from the requirements of section 36-27 transfers from special funds for central service expenses, and section 36‑30 special fund reimbursements for departmental administrative expenses."
SECTION 2. Section 36-27, Hawaii Revised Statutes, is amended to read as follows:
"§36-27 Transfers from special funds for central service expenses. Except as provided in this section, and notwithstanding any other law to the contrary, from time to time, the director of finance, for the purpose of defraying the prorated estimate of central service expenses of government in relation to all special funds, except the:
(1) Special out-of-school time instructional program fund under section 302A-1310;
(2) School cafeteria special funds of the department of education;
(3) Special funds of the University of Hawaii;
(4) State educational facilities improvement special fund;
(5) Convention center enterprise special fund under section 201B-8;
(6) Special funds established by section 206E-6;
(7) Housing loan program revenue bond special fund;
(8) Housing project bond special fund;
(9) Aloha Tower fund created by section 206J-17;
(10) Funds of the employees' retirement system created by section 88-109;
(11) Unemployment compensation fund established under section 383-121;
(12) Hawaii hurricane relief fund established under chapter 431P;
(13) Hawaii health systems corporation special funds and the subaccounts of its regional system boards;
(14) Tourism special fund established under section 201B‑11;
(15) Universal service fund established under chapter 269;
(16) Emergency and budget reserve fund under section 328L‑3;
(17) Public schools special fees and charges fund under section 302A-1130(f);
(18) Sport fish special fund under section 187A-9.5;
(19) Neurotrauma special fund under section 321H-4;
(20) Deposit beverage container deposit special fund under section 342G-104;
(21) Glass advance disposal fee special fund established by section 342G-82;
(22) Center for nursing special fund under section 304A‑2163;
(23) Passenger facility charge special fund established by section 261-5.5;
(24) Solicitation of funds for charitable purposes special fund established by section 467B-15;
(25) Land conservation fund established by section 173A-5;
(26) Court interpreting services revolving fund under section 607-1.5;
(27) Trauma system special fund under section 321-22.5;
(28) Hawaii cancer research special fund;
(29) Community health centers special fund;
(30) Emergency medical services special fund; [and]
(31) Rental motor vehicle customer facility charge special fund established under section 261-5.6; and
(32) Land transportation modernization special fund established under section 248‑ ;
shall deduct five per cent of all receipts of all other special funds, which deduction shall be transferred to the general fund of the State and become general realizations of the State. All officers of the State and other persons having power to allocate or disburse any special funds shall cooperate with the director in effecting these transfers. To determine the proper revenue base upon which the central service assessment is to be calculated, the director shall adopt rules pursuant to chapter 91 for the purpose of suspending or limiting the application of the central service assessment of any fund. No later than twenty days prior to the convening of each regular session of the legislature, the director shall report all central service assessments made during the preceding fiscal year."
SECTION 3. Section 36-30, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) Each special fund, except the:
(1) Transportation use special fund established by section 261D‑1;
(2) Special out-of-school time instructional program fund under section 302A-1310;
(3) School cafeteria special funds of the department of education;
(4) Special funds of the University of Hawaii;
(5) State educational facilities improvement special fund;
(6) Special funds established by section 206E-6;
(7) Aloha Tower fund created by section 206J-17;
(8) Funds of the employees' retirement system created by section 88-109;
(9) Unemployment compensation fund established under section 383-121;
(10) Hawaii hurricane relief fund established under chapter 431P;
(11) Convention center enterprise special fund established under section 201B-8;
(12) Hawaii health systems corporation special funds and the subaccounts of its regional system boards;
(13) Tourism special fund established under section 201B‑11;
(14) Universal service fund established under chapter 269;
(15) Emergency and budget reserve fund under section 328L‑3;
(16) Public schools special fees and charges fund under section 302A-1130(f);
(17) Sport fish special fund under section 187A-9.5;
(18) Neurotrauma special fund under section 321H-4;
(19) Center for nursing special fund under section 304A‑2163;
(20) Passenger facility charge special fund established by section 261-5.5;
(21) Court interpreting services revolving fund under section 607-1.5;
(22) Trauma system special fund under section 321-22.5;
(23) Hawaii cancer research special fund;
(24) Community health centers special fund;
(25) Emergency medical services special fund; [and]
(26) Rental motor vehicle customer facility charge
special fund established under section 261-5.6[,]; and
(27) Land transportation modernization special fund established under section 248- ;
shall be responsible for its pro rata share of the administrative expenses incurred by the department responsible for the operations supported by the special fund concerned."
PART II
SECTION 4. Section 243-4, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) Every distributor, in addition to
any other taxes provided by law, shall pay a license tax to the department of
taxation for each gallon of liquid fuel refined, manufactured, produced, or
compounded by the distributor and sold or used by the distributor in the State
or imported by the distributor, or acquired by the distributor from persons who
are not licensed distributors, and sold or used by the distributor in the
State. Any person who sells or uses any liquid fuel, knowing that the
distributor from whom it was originally purchased has not paid and is not
paying the tax thereon, shall pay [such] a tax as would have
applied to [such] the sale or use by the distributor. The rates
of tax imposed are as follows:
(1) For each gallon of diesel oil, 2 cents;
(2) For each gallon of gasoline or other aviation fuel sold for use in or used for airplanes, 2 cents;
(3) For each gallon of naphtha sold for use in a power-generating facility, 1 cent;
(4) For each gallon of liquid fuel, other than fuel
mentioned in paragraphs (1), (2), and (3), and other than an alternative fuel,
sold or used in the city and county of Honolulu, or sold in any county for
ultimate use in the city and county of Honolulu, [17] 27 cents
state tax, and in addition thereto an amount, to be known as the "city and
county of Honolulu fuel tax", as shall be levied pursuant to section
243-5;
(5) For each gallon of liquid fuel, other than fuel
mentioned in paragraphs (1), (2), and (3), and other than an alternative fuel,
sold or used in the county of Hawaii, or sold in any county for ultimate use in
the county of Hawaii, [17] 27 cents state tax, and in addition
thereto an amount, to be known as the "county of Hawaii fuel tax", as
shall be levied pursuant to section 243-5;
(6) For each gallon of liquid fuel, other than fuel
mentioned in paragraphs (1), (2), and (3), and other than an alternative fuel,
sold or used in the county of Maui, or sold in any county for ultimate use in
the county of Maui, 17 cents state tax[,] on any island with a total
resident population of less than 20,000 persons and 27 cents state tax
everywhere else, and in addition thereto an amount, to be known as the
"county of Maui fuel tax", as shall be levied pursuant to section
243-5; and
(7) For each gallon of liquid fuel, other than fuel
mentioned in paragraphs (1), (2), and (3), and other than an alternative fuel,
sold or used in the county of Kauai, or sold in any county for ultimate use in
the county of Kauai, [17] 27 cents state tax, and in addition
thereto an amount, to be known as the "county of Kauai fuel tax", as
shall be levied pursuant to section 243-5.
If it is shown to the satisfaction of the
department, based upon proper records and from any other evidence as the
department may require, that liquid fuel, other than fuel mentioned in
paragraphs (1), (2), and (3), is used for agricultural equipment that does not
operate upon the public highways of the State, the user thereof may obtain a refund
of all taxes thereon imposed by this section in excess of 1 cent per gallon.
The department shall adopt rules to administer [such] refunds."
SECTION 5. Section 249-31, Hawaii Revised Statutes, is amended to read as follows:
"§249-31 State registration fee.
(a) All vehicles and motor vehicles in the State as defined in section 249-1,
including antique motor vehicles, except as otherwise provided in sections
249-4 and 249-6, shall be subject to a $25 annual vehicle registration fee[.]
on any island with a total resident population of less than 20,000 persons
and a $45 annual vehicle registration fee everywhere else. The fee shall
become due and payable on January 1, and shall be paid before April 1 in each
year together with all other taxes and fees levied by this chapter; provided
that should any county elect to renew motor vehicle registrations on a
staggered basis as authorized by section 286-51, the state registration for
that county shall likewise be staggered so that the state registration fee is
due and payable at the same time and shall be collected together with the
county fee. The state registration fee shall be deemed delinquent if not paid
with the county registration fee. The respective counties shall collect this
fee together with the vehicle registration tax collected for the county and
shall transfer the moneys collected under this section to the State.
(b) From each annual motor vehicle registration fee, the director shall deposit $20 into the state highway fund and $5 into the emergency medical services special fund. The director of transportation shall also deposit $20 into the land transportation modernization special fund from each motor vehicle registration fee, except for those annual motor vehicle registrations on any island with a total resident population of less than 20,000 persons."
SECTION 6. Section 249-33, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) All vehicles and motor vehicles in
the State as defined in section 249-1, including antique motor vehicles, except
as otherwise provided in sections 249-3 to 249-6, in addition to all other fees
and taxes levied by this chapter, shall be subject to an annual state vehicle
weight tax. The tax shall be levied by the county director of finance at the
rate of .75 cents a pound on any island with a total resident population of
less than 20,000 persons and 2.75 cents a pound everywhere else according
to the net weight of each vehicle as the "net weight" is defined in
section 249-1 up to and including four thousand pounds net weight; vehicles
over four thousand pounds and up to and including seven thousand pounds net
weight shall be taxed at the rate of 1.00 cent a pound[;] on any
island with a total resident population of less than 20,000 persons and 3.00
cents a pound everywhere else; vehicles over seven thousand pounds and up
to and including ten thousand pounds net weight shall be taxed at the rate of
1.25 cents a pound[;] on any island with a total resident population
of less than 20,000 persons and 3.25 cents a pound everywhere else;
vehicles over ten thousand pounds net weight shall be taxed at a flat rate of
$150[.] on any island with a total resident population of less than
20,000 persons and $450 everywhere else."
PART III
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, 2012.
