Report Title:

Liquor tax rates

 

Description:

Increases liquor tax. (SD1)

THE SENATE

S.B. NO.

2832

TWENTY-FIRST LEGISLATURE, 2002

S.D. 1

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

RELATING TO LIQUOR TAX RATES.

 

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

SECTION 1. Section 244D-4, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:

"(a) Every person who sells or uses any liquor in the State not taxable under this chapter, in respect of the transaction by which the person or the person's vendor acquired the liquor, shall pay a gallonage tax which is hereby imposed at the following rates for the various liquor categories defined in section 244D-1:

[For the period July 1, 1997, to June 30, 1998, the tax rate shall be:

(1) $5.92 per wine gallon on distilled spirits;

(2) $2.09 per wine gallon on sparkling wine;

(3) $1.36 per wine gallon on still wine;

(4) $0.84 per wine gallon on cooler beverages;

(5) $0.92 per wine gallon on beer other than draft beer;

(6) $0.53 per wine gallon on draft beer;

On] For the period July 1, 1998, [and thereafter,] to June 30, 2002, the tax rate shall be:

(1) $5.98 per wine gallon on distilled spirits;

(2) $2.12 per wine gallon on sparkling wine;

(3) $1.38 per wine gallon on still wine;

(4) $0.85 per wine gallon on cooler beverages;

(5) $0.93 per wine gallon on beer other than draft beer;

(6) $0.54 per wine gallon on draft beer;

For the period July 1, 2002, and thereafter, the tax rate shall be:

(1) $8.97 per wine gallon on distilled spirits;

(2) $3.18 per wine gallon on sparkling wine;

(3) $2.07 per wine gallon on still wine;

(4) $1.28 per wine gallon on cooler beverages;

(5) $1.40 per wine gallon on beer other than draft beer;

(6) $0.81 per wine gallon on draft beer;

and at a proportionate rate for any other quantity so sold or used."

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 Statutory material to be repealed is bracketed and stricken.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, 2002.