THE SENATE

S.B. NO.

2731

TWENTY-SEVENTH LEGISLATURE, 2014

S.D. 2

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT

 

 

RELATING TO A CAR-SHARING VEHICLE SURCHARGE TAX.

 

 

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

 


SECTION 1. The purpose of this Act is to create a car-sharing vehicle surcharge tax.

SECTION 2. Chapter 251, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"251- Car-sharing vehicle surcharge tax. (a) There is levied and shall be assessed and collected a car-sharing vehicle surcharge tax of 50 cents per hour per rental for a car-sharing organization; provided that for each rental of six hours or more, the tax shall be assessed at no more than $3 per day.

(b) A car-sharing organization that is registered with the director pursuant to section 251-3 shall be subject to the surcharges imposed by this section and shall not be subject to the surcharges imposed by section 251-2. All rental motor vehicles and tour vehicles shall be subject to the surcharges imposed by section 251-2 and shall not be subject to the surcharge imposed by this section."

SECTION 3. Chapter 251, Hawaii Revised Statutes, is amended by amending its title to read as follows:

"[[]CHAPTER 251[]]

RENTAL MOTOR VEHICLE [AND], TOUR VEHICLE, AND CAR-SHARING VEHICLE SURCHARGE TAX"

SECTION 4. Section 251-1, Hawaii Revised Statutes, is amended by adding a new definition to be appropriately inserted and to read as follows:

""Car-sharing organization" means a rental motor vehicle lessor that operates a membership program in which:

(1) Self-service access to a fleet of vehicles is provided, with or without requiring a reservation, exclusively to members of the organization who have paid a membership fee;

(2) Members are charged a usage rate, either hourly or by the minute, for each use of a vehicle; and

(3) Members are not required to enter into a separate written agreement with the organization each time the member reserves and uses a vehicle."

SECTION 5. Section 251-3, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:

"(a) Each person as a condition precedent to engaging or continuing in the business of providing rental motor vehicles to the public [or], engaging or continuing in the tour vehicle operator business, or engaging or continuing in a car-sharing organization business shall register with the director. A person required to so register shall make a one-time payment of [$20,] $ , upon receipt of which the director shall issue a certificate of registration in such form as the director determines, attesting that the registration has been made. The registration shall not be transferable and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. The registration, or in lieu thereof a notice stating where the registration may be inspected and examined, shall at all times be conspicuously displayed at the place for which it is issued."

SECTION 6. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.

SECTION 7. This Act shall take effect on July 1, 2050.



 

Report Title:

Car-sharing Vehicle Surcharge Tax

 

Description:

Establishes a car-sharing vehicle surcharge tax. Effective 7/1/2050. (SD2)

 

 

 

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.