Report Title:

County Vehicle Ad Valorem Tax

Description:

Authorizes the counties to establish a county vehicle ad valorem tax.

HOUSE OF REPRESENTATIVES

H.B. NO.

771

TWENTY-SECOND LEGISLATURE, 2003

 

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

RELATING TO TAXATION.

 

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

SECTION 1. Chapter 249, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"§249- County vehicle ad valorem tax. Notwithstanding any provision in this chapter to the contrary, each county is authorized to impose, collect, and administer a tax based on the market value of all vehicles located in the county. The tax shall be established by county ordinance. The county may also establish other fees and charges relating to the registration and operation of vehicles in the county.

The provisions of this chapter relating to exemptions from the county vehicle weight tax shall be applied in implementing a county vehicle ad valorem tax to the extent applicable; provided that this section shall not affect the state vehicle registration fee and state vehicle weight tax as provided in sections 249-31 and 249-33."

SECTION 2. New statutory material is underscored.

SECTION 3. This Act shall take effect upon its approval.

INTRODUCED BY:

_____________________________

By Request