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THE SENATE                              S.B. NO.           
TWENTIETH LEGISLATURE, 1999                                
STATE OF HAWAII                                            
                                                             
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                   A  BILL  FOR  AN  ACT

RELATING TO THE RENTAL MOTOR VEHICLE AND TOUR VEHICLE SURCHARGE
   TAX.



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

 1      SECTION 1.  Section 251-2, Hawaii Revised Statutes, is
 
 2 amended to read as follows:
 
 3      "§251-2  Rental motor vehicle and tour vehicle surcharge
 
 
 5 each month a rental motor vehicle surcharge tax of [$2] $3 a day
 
 6 or any portion of a day that a rental motor vehicle is rented or
 
 7 leased.  The rental motor vehicle surcharge tax shall be levied
 
 8 upon the lessor.
 
 9      (b)  There is levied and shall be assessed and collected
 
10 each month a tour vehicle surcharge tax of:
 
11      (1)  $65 for each tour vehicle used or partially used during
 
12           the month that falls into the over twenty-five
 
13           passenger seat category; and
 
14      (2)  $15 for each tour vehicle used or partially used during
 
15           the month that falls into the eight to twenty-five
 
16           passenger seat category.
 
17      The tour vehicle surcharge tax shall be levied upon the tour
 
18 vehicle operator."
 
19      SECTION 2.  Section 251-5, Hawaii Revised Statutes, is
 

 
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 1 amended to read as follows:
 
 2      "§251-5  Remittances.  All remittances of surcharge taxes
 
 3 imposed under this chapter shall be made by cash, bank draft,
 
 4 cashier's check, money order, or certificate of deposit to the
 
 5 office of the taxation district to which the return was
 
 6 transmitted.  The department shall deposit the moneys into the
 
 7 state treasury to the credit of the state highway fund[.]
 
 8 provided that on July 1, 1999, the department shall deposit the
 
 9 moneys into the state treasury to the credit of the state general
 
10 fund."
 
11      SECTION 3.  Statutory material to be repealed is bracketed.
 
12 New statutory material is underscored.
 
13      SECTION 4.  This Act shall take effect upon its approval;
 
14 provided that section 1 shall take effect on January 1, 2000.
 
15 
 
16                           INTRODUCED BY:  _______________________
 

 
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