Report Title:

Boating; Statewide Boating Program; GET Allocation

Description:

Beginning 7/1/03, requires deposit annually into the boating special fund from the general fund, 10% of general excise tax collections from direct revenues generated by ocean recreation industry during preceding fiscal year, to supplement costs of statewide boating program. Allows moneys from the boating special fund to be utilized for improving and enforcing safety and security at harbors, including small boat harbors.

HOUSE OF REPRESENTATIVES

H.B. NO.

1469

TWENTY-SECOND LEGISLATURE, 2003

 

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

RELATING TO BOATING.

 

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

SECTION 1. Section 237-31, Hawaii Revised Statutes, is amended to read as follows:

"§237-31 Remittances. All remittances of taxes imposed by this chapter shall be made by money, bank draft, check, cashier's check, money order, or certificate of deposit to the office of the department of taxation to which the return was transmitted. The department shall issue its receipts therefor to the taxpayer and shall pay the moneys into the state treasury as a state realization, to be kept and accounted for as provided by law; provided that:

(1) The sum from all general excise tax revenues realized by the State that represents the difference between $45,000,000 and the proceeds from the sale of any general obligation bonds authorized for that fiscal year for the purposes of the state educational facilities improvement special fund shall be deposited in the state treasury in each fiscal year to the credit of the state educational facilities improvement special fund;

(2) A sum, not to exceed $5,000,000, from all general excise tax revenues realized by the State shall be deposited in the state treasury in each fiscal year to the credit of the compound interest bond reserve fund; [and]

(3) A sum, not to exceed the amount necessary to meet the obligations of the integrated tax information management systems performance-based contract, may be retained and deposited in the state treasury to the credit of the integrated tax information management systems special fund. The sum retained by the director of taxation for deposit to the integrated tax information [[]management[]] systems special fund for each fiscal year shall be limited to amounts appropriated by the legislature. This paragraph shall be repealed on July 1, 2004[.]; and

(4) Beginning July 1, 2003, and each fiscal year thereafter, a sum equal to ten per cent of the general excise tax revenues received from the direct revenues generated by the ocean recreation industry during the preceding fiscal year shall be deposited in the state treasury to the credit of the boating special fund established pursuant to section 248-8 to supplement general revenues for the payment of costs enumerated under section 200-8. For the purposes of this subsection, the term "direct revenues generated by the ocean recreation industry" includes taxable revenues generated by the following businesses:

(A) Tour boats and cruise ship operators;

(B) Recreational fishing tour operators;

(C) Surf shops and surfboard manufacturers;

(D) Personal boat sales;

(E) Competitive ocean recreation-related events such as yacht racing, ocean swims/triathlons, surfing contests, and canoe racing;

(F) Dive shop tour operators;

(G) Charter boat fishing operators;

(H) Billfish tournaments;

(I) Jet ski tour operators;

(J) Parasailing tour operators;

(K) Kayak tour operators; and

(L) Windsurfing tour operators."

SECTION 2. Section 200-8, Hawaii Revised Statutes, is amended to read as follows:

"[[]§200-8[]] Boating program; payment of costs. The cost of administering a comprehensive statewide boating program, including, but not limited to, the cost of:

(1) Operating, maintaining, and managing all boating facilities under the control of the department;

(2) Improving and enforcing boating safety[;] and security at harbors, including small boat harbors;

(3) Operating a vessel registration and boating casualty investigation and reporting system; and

(4) Other boating program activities,

shall be paid from the boating special fund. The amortization (principal and interest) of the costs of capital improvements for boating facilities appropriated after July 1, 1975, including, but not limited to, berths, slips, ramps, related accommodations, general navigation channels, breakwaters, aids to navigation, and other harbor structures, may be paid from the boating special fund or from general revenues as the legislature may authorize in each situation. Revenues provided in this chapter for the boating special fund shall be at least sufficient to pay the special fund costs established in this section."

SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.

SECTION 4. This Act shall take effect upon its approval.

INTRODUCED BY:

_____________________________