REPORT TITLE:
G.E.T.; Municipal Wastewater


DESCRIPTION:
Exempts from the general excise tax amounts received by an
operator of a wastewater facility from any county.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        
HOUSE OF REPRESENTATIVES                H.B. NO.839        
TWENTIETH LEGISLATURE, 1999                                
STATE OF HAWAII                                            
                                                             
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                   A  BILL  FOR  AN  ACT

RELATING TO THE GENERAL EXCISE TAXATION OF WASTEWATER LEASING.



BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 1      SECTION 1.  Chapter 237, Hawaii Revised Statutes, is amended
 
 2 by adding a new section to be appropriately designated and to
 
 3 read as follows:
 
 4      "237-     Wastewater operators; exempt amounts.  There
 
 5 shall be exempted from, and excluded from the measure of, the
 
 6 taxes imposed by this chapter all of the value or gross proceeds
 
 7 that are received by a licensed wastewater facility operator for
 
 8 the treatment of a county's secondary treated wastewater when
 
 9 that water is then used by the county for the county's purpose
 
10 and the wastewater facility operator is under an operating
 
11 contract with the county."
 
12      SECTION 2.  New statutory material is underscored.
 
13      SECTION 3.  This Act shall take effect on July 1, 2000.
 
14 
 
15                              INTRODUCED BY:______________________