HOUSE OF REPRESENTATIVES
TWENTY-NINTH LEGISLATURE, 2017
STATE OF HAWAII
A BILL FOR AN ACT
relating to taxation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 39-94, Hawaii Revised Statutes, is amended to read as follows:
"§39-94 Arrangement of statements and
schedules and forms; incorporation. In preparing the statements and
supporting schedules required by this part, the director of finance may
arrange, group, and set forth [
such] the information and figures
in [ such] a manner as the director deems necessary or advisable.
[ Such] The information and figures need not be set out or
arranged in the same order as is set forth in this part, so long as the
information and figures required by this part are set forth.
All findings certified to in accordance with
this part shall be deemed to be incorporated into subsequent statements and
supporting schedules to the extent relevant thereto. [
Such] The findings
need not be made again in any subsequent statement or supporting schedule, nor
need the legal and financial basis for [ such] the findings be set
The state highway system established in part
III of chapter 264 shall be deemed to be a public system that produces revenues
and user tax receipts. All liquid fuel taxes as defined in section 243-1,
other than taxes on aviation fuel as defined in that section, and all vehicle [
ad valorem taxes as defined in section 249-33 [ which] that
are paid into the state highway fund created by section 248-8 and [ which]
that are not required by sections 243-6 and 248-9 to be paid to the
counties shall be deemed to be user taxes derived in the utilization of the
functions and services furnished by the state highway system.
Amounts received from the federal government
for the payment or reimbursement of costs of operation, maintenance, and repair
of a public undertaking, improvement, or system or for the payment of the
principal and interest of bonds issued for [
such] the public
undertaking, improvement, or system, and for the payment or reimbursement of
costs of administering, operating, and maintaining a loan program or for the
payment of subsidies for a loan program, may be considered and treated as
revenues of such undertaking, improvement, system, or loan program. If [ such]
the amounts are deposited in the general fund immediately upon their
receipt by the State, [ such] the amounts shall be deducted from
the general fund revenues when determining the net general fund revenues for
the purposes of this part, to the extent [ such] the amounts are
utilized to justify or support a determination that bonds of the State may be
excluded when determining the total outstanding indebtedness of the State for
the purposes of section 13 of Article VII of the Constitution[ .] of
the State of Hawaii.
The director of finance may compose and adopt and have printed or otherwise reproduced any forms the director deems will facilitate the preparation and understanding of statements and supporting schedules required by this part.
All departments, boards, authorities, and officers of the State shall cooperate with the director of finance to the extent required to enable the director to prepare the statements and supporting schedules required by this part."
SECTION 2. Section 249-33, Hawaii Revised Statutes, is amended by amending its title and subsections (a) and (b) to read as follows:
"§249-33 State vehicle [
ad valorem tax, exemptions. (a) All vehicles and motor vehicles in
the State as defined in section 249-1, including antique motor vehicles, except
as otherwise provided in sections 249-4, 249-5.5, 249-6, and 249-6.5, in
addition to all other fees and taxes levied by this chapter, shall be subject
to an annual state vehicle [ weight] ad valorem tax. The tax
shall be levied by the county director of finance [ at the rate of 1.75 cents
a pound according to the net weight of each vehicle as the "net
weight" is defined in section 249-1 up to and including four thousand
pounds net weight; vehicles over four thousand pounds and up to and including
seven thousand pounds net weight shall be taxed at the rate of 2.00 cents a
pound; vehicles over seven thousand pounds and up to and including ten thousand
pounds net weight shall be taxed at the rate of 2.25 cents a pound; vehicles
over ten thousand pounds net weight shall be taxed at a flat rate of $300.]
at the rate of $ per $1,000 of the assessed value of the vehicle.
For the purposes of this subsection, "assessed value" means thirty per cent of the manufacturer's suggested retail price, reduced for depreciation over a ten-year period; provided that in no event shall the assessed value of a vehicle be less than $100.
(b) The tax shall become due and payable in
each year together with all other taxes and fees levied by this chapter on a
staggered basis as established by each county as authorized by section 286-51,
the state vehicle [
weight] ad valorem tax shall likewise be
staggered so that the state vehicle [ weight] ad valorem tax is
collected together with the county fee. The state vehicle [ weight] ad
valorem tax shall be deemed delinquent if not paid with the county
registration fee. The tax shall be paid by the owner of each vehicle to the
director of finance of the county in which the vehicle is registered and shall
be collected by the director of finance of such county together with all other
fees and taxes levied by this chapter from the owner of each vehicle and motor
vehicle registered in the county.
By the fifteenth day of the month following the month in which taxes under this section are collected, the director of finance of each county shall transmit the taxes collected to the state director of finance for deposit into the state highway fund."
SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 4. This Act shall take effect on July 1, 2018.
State Vehicle Ad Valorem Tax
Replaces the state vehicle weight tax with a tax based on the assessed value of a vehicle.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.