Report Title:

County Sales Tax

Description:

Authorizes the counties to assess a 1/2% county sales tax.

HOUSE OF REPRESENTATIVES

H.B. NO.

999

TWENTY-SECOND LEGISLATURE, 2003

 

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

relating to county sales tax.

 

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

SECTION 1. Chapter 46, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"§46- County sales tax. (a) Each county, except the county of Kalawao, may establish a county sales tax of one-half per cent. Each county shall establish the sales tax by ordinance adopted before October 1, , which shall take effect on January 1, , and remain in effect for years through December 31, . No ordinance shall be adopted until the county has conducted a public hearing on the proposed ordinance. Notice of the public hearing shall be published in a newspaper of general circulation within the county at least twice within a period of thirty days immediately preceding the date of the hearing. If a county fails to adopt a county sales tax ordinance by October 1, , the county shall not be covered by this section.

(b) Each county shall notify the state director of taxation within ten days after the county has adopted a county sales tax ordinance, and the director of taxation shall levy, assess, collect, and otherwise administer the county sales tax for the taxable year beginning January 1, , and for taxable years thereafter through December 31, . The state director of taxation and the counties may adopt rules pursuant to chapter 91 to administer the county sales tax.

(c) The county sales tax shall only be used for mandated costs such as environmental mandates and compliance with state and federal laws and regulations. The sales tax shall not be applied to county operating or payroll expenses or any expense that would lead to the growth of county."

SECTION 2. New statutory material is underscored.

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

INTRODUCED BY:

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