Bill Text: HI SB698 | 2010 | Regular Session | Introduced
Bill Title: Transportation; Rental Motor Vehicle Surcharge Tax
Spectrum: Partisan Bill (Democrat 7-0)
Status: (Engrossed - Dead) 2009-05-11 - Carried over to 2010 Regular Session. [SB698 Detail]
Download: Hawaii-2010-SB698-Introduced.html
Report Title:
Transportation; Rental Motor Vehicle Surcharge Tax
Description:
Increases the rental motor vehicle and tour vehicle surcharge tax.
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THE SENATE |
S.B. NO. |
698 |
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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 the RENTAL MOTOR VEHICLE AND TOUR VEHICLE SURCHARGE TAX.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 251-2, Hawaii Revised Statutes, is amended to read as follows:
"§251-2 Rental motor
vehicle and tour vehicle surcharge tax. (a) There is levied and shall be
assessed and collected each month a rental motor vehicle surcharge tax of $2 a
day, except that for the period of September 1, 1999, to August 31, 2011,
the tax shall be [$3] $
a day, or any portion of a day that a rental motor vehicle is rented or leased[.];
provided that of the foregoing surcharge tax amount, $3 shall be deposited into
the state highway fund pursuant to section 248‑9, and any amount collected
in excess of $3 shall be deposited into the general fund. The rental motor
vehicle surcharge tax shall be levied upon the lessor; provided that the tax
shall not be levied on the lessor if:
(1) The lessor is renting the vehicle to replace a vehicle of the lessee that is being repaired; and
(2) A record of the repair order for the vehicle is retained either by the lessor for two years for verification purposes or by a motor vehicle repair dealer for two years as provided in section 437B-16.
(b) There is levied and shall be assessed and collected each month a tour vehicle surcharge tax of:
(1) [$65] $
for each tour vehicle used or partially used during the month that falls into
the over twenty-five passenger seat category; and
(2) [$15] $
for each tour vehicle used or partially used during the month that falls into
the eight to twenty-five passenger seat category[.];
provided that of the monthly tour vehicle surcharge tax amount assessed and collected for each tour vehicle pursuant to paragraph (1), $65 shall be deposited into the state highway fund under section 248-9, and any amount collected in excess of $65 shall be deposited into the general fund; provided further that of the monthly tour vehicle surcharge tax amount assessed and collected for each tour vehicle pursuant to paragraph (2), $15 shall be deposited into the state highway fund under section 248‑9, and any amount collected in excess of $15 shall be deposited into the general fund.
The tour vehicle surcharge tax shall be levied upon the tour vehicle operator."
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.
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INTRODUCED BY: |
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