Report Title:

Drug Paraphernalia Tax

Description:

Establishes a tax on drug paraphernalia, to be collected by the department of public safety.

THE SENATE

S.B. NO.

3047

TWENTY-SECOND LEGISLATURE, 2004

 

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

RELATING TO DRUG PARAPHERNALIA.

 

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

SECTION 1. Chapter 329, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"329-   Drug paraphernalia tax; forfeiture. (a) In addition to any other tax or monetary fine or assessment imposed by law, there shall be assessed, levied, and collected a drug paraphernalia tax of $100 on each item or component of drug paraphernalia found each day in any commercial establishment.

(b) The drug paraphernalia tax shall be collected every time a department officer or a county police officer finds or sees a drug paraphernalia in a commercial establishment, without regard to the intended use of the drug paraphernalia and without regard to whether:

(1) The drug paraphernalia is for sale, on display, or out of view;

(2) The owner or lessee of the commercial establishment owns or possesses the drug paraphernalia; or

(3) There are controlled substances on the premises.

(c) The drug paraphernalia tax shall be paid to the department within seven days from the time a department officer or county police officer finds or sees a drug paraphernalia on the premises of the commercial establishment under subsection (b).

(d) The drug paraphernalia shall be immediately seized and summarily forfeited as contraband under section 712A-5, without regard to whether the tax has been paid or will be paid.

(e) The department shall prepare a form to be used by the department officer or county police officer to list the type and number of drug paraphernalia that is found or seen, with a copy given to the proprietor or lessee while in the presence of the department officer or county police officer at same time the drug paraphernalia is seized.

(f) This section is not a criminal offense and shall not preclude criminal prosecution."

SECTION 2. This Act does not affect rights and duties that matured, penalties that were incurred, and proceedings that were begun, before its effective date.

SECTION 3. New statutory material is underscored.

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

INTRODUCED BY:

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