STAND. COM. REP. NO. 1162
RE: H.B. No. 1049
Honorable Scott K. Saiki
Speaker, House of Representatives
Thirtieth State Legislature
Regular Session of 2019
State of Hawaii
Your Committee on Finance, to which was referred H.B. No. 1049 entitled:
"A BILL FOR AN ACT RELATING TO TAXATION,"
begs leave to report as follows:
(1) Effectively administer the law; and
(2) Accurately reflect the Department's tax compliance process.
Your Committee has amended this measure by:
(1) Reinstating the requirement that the County Liquor Commissions certify to the Department of Taxation that a license has been issued, but removing the forty-eight-hour time requirement;
(2) Deleting the definition of "month" or "calendar month" in the fuel tax law due to inapplicability;
(3) Amending the definition of "dealer" in the liquor tax law to reflect the new types of liquor licenses that are issued; and
(4) Making technical, nonsubstantive amendments for clarity, consistency, and style.
As affirmed by the record of votes of the members of your Committee on Finance that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 1049, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 1049, H.D. 1, and be placed on the calendar for Third Reading.
Respectfully submitted on behalf of the members of the Committee on Finance,
SYLVIA LUKE, Chair