1055
HOUSE OF REPRESENTATIVES                H.B. NO.           
TWENTIETH LEGISLATURE, 1999                                
STATE OF HAWAII                                            
                                                             
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                   A  BILL  FOR  AN  ACT

RELATING TO VEHICLE TAXES.



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

 1      SECTION 1.  Chapter 249, Hawaii Revised Statutes is amended
 
 2 by adding a new section to be appropriately designated and to
 
 3 read as follows:
 
 4 249-    County vehicle ad valorem tax.  (a)  Notwithstanding any
 
 5 law to the contrary, each county shall impose, levy, assess,
 
 6 collect, and otherwise administer a tax to be known as the county
 
 7 vehicle ad valorem tax on all vehicles located in the county.
 
 8 The tax shall be assessed at the rate of one per cent of the
 
 9 value of the vehicle as established in the Kelly Blue Book or
 
10 other nationally accepted vehicle price guides.
 
11      (b)  The county vehicle weight tax and the state vehicle
 
12 registration fee and state vehicle weight tax imposed by this
 
13 chapter shall continue to be imposed, levied, assessed,
 
14 collected, and otherwise administered as provided in this
 
15 chapter.
 
16      (c)  The provisions of this chapter relating to the
 
17 exemptions from the county vehicle weight tax currently specified
 
18 in this chapter shall be applied to the extent applicable.
 

 
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 1      (d)  Exemptions for county vehicle ad valorem tax.
 
 2      (1)  Ambulances, limousines, rental or U-drive motor
 
 3           vehicles, buses, taxi cabs, and vehicles having a gross
 
 4           vehicle weight rating of more than twenty six thousand
 
 5           and one pounds.
 
 6      (2)  A vehicle that is more than ten years old.
 
 7      (e)  The tax shall become due and payable on January 1 and
 
 8 shall be paid before April 1 in each year together with all other
 
 9 taxes and fees levied by this chapter; provided that should any
 
10 county elect to renew motor vehicle registrations on a staggered
 
11 basis as authorized by section 286-51, the county vehicle ad
 
12 valorem tax shall likewise be staggered so that this tax is
 
13 collected with the county vehicle weight tax.  The county
 
14 director of finance shall not register a vehicle without payment
 
15 of the tax imposed under this section.
 
16      (f)  The director or finance of each county shall retain
 
17       % of the revenues collected in that county pursuant to this
 
18 section.  The balance of the revenues collected shall be
 
19 transmitted to the State director of finance, of which $        
 
20 shall be deposited into the State highway fund and the remainder
 
21 shall be deposited into the State general fund.
 
22      (g)  Each county may adopt administrative rules as may be
 
23 necessary to implement the provisions of this section.
 

 
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 1 SECTION 2.  New statutory material is underscored.
 
 2 SECTION 3.  This Act shall take effect January 1, 2000; except
 
 3 that section 249-   (g) shall take effect upon approval.
 
 4 
 
 5                           INTRODUCED BY:  _______________________
 

 
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