Bill Text: HI SB938 | 2018 | Regular Session | Amended
Bill Title: Relating To Reimbursements To The State For The Costs Of Assessment, Collection, And Disposition Of The County Surcharge On State Tax.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2017-11-30 - Carried over to 2018 Regular Session. [SB938 Detail]
Download: Hawaii-2018-SB938-Amended.html
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THE SENATE |
S.B. NO. |
938 |
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TWENTY-NINTH LEGISLATURE, 2017 |
S.D. 1 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO REIMBURSEMENTS TO THE STATE FOR THE COSTS OF ASSESSMENT, COLLECTION, AND DISPOSITION OF THE COUNTY SURCHARGE ON STATE TAX.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. 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 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 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 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 the deduction and withholding of
the costs under subsections (a) and (b), the]
(b) The director of finance shall pay [the
remaining balance on [a] quarterly basis] the collected county
surcharges on state tax to the director of finance of each county that has
adopted a county surcharge on state tax under section 46-16.8[. The] through
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 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 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act shall take effect on January 1, 2018.
Report Title:
County Surcharge on State Tax; Repeal State Deduction
Description:
Repeals the requirement that the Director of Finance 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. Takes effect on 1/1/2018. (SD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
