REPORT TITLE:
Taxes; Counties


DESCRIPTION:
Proposes an amendment to Article VIII, section 3 of the state
Constitution reserving the taxing power to the state and the
counties concurrently.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        
HOUSE OF REPRESENTATIVES                H.B. NO.373        
TWENTIETH LEGISLATURE, 1999                                
STATE OF HAWAII                                            
                                                             
________________________________________________________________
________________________________________________________________


                   A  BILL  FOR  AN  ACT

PROPOSING AN AMENDMENT TO ARTICLE VIII, SECTION 3, OF THE HAWAII
   CONSTITUTION RELATING TO TAXING POWER TO THE COUNTIES.
 


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

 1      SECTION 1.  The purpose of this Act is to propose an
 
 2 amendment to Article VIII, section 3, of the Constitution of the
 
 3 State of Hawaii to reserve the taxing power to the State and the
 
 4 counties concurrently.
 
 5      SECTION 2.  Article VIII, section 3, of the Constitution of
 
 6 the State of Hawaii is amended to read as follows:
 
 7                       "TAXATION AND FINANCE
 
 8 
 
 9      Section 3.  The taxing power shall be reserved to the
 
10 State[, except so much thereof as may be delegated by the
 
11 legislature to the political subdivisions, and] and the counties
 
12 concurrently, except that all functions, powers and duties
 
13 relating to the taxation of real property shall be exercised
 
14 exclusively by the counties, with the exception of the county of
 
15 Kalawao.  The legislature shall have the power to apportion state
 
16 revenues among the several political subdivisions."
 
17      SECTION 3.  The question to be printed on the ballot shall
 
18 be as follows:
 

 
Page 2                                                     
                                     H.B. NO.373        
                                                        
                                                        

 
 1      "Shall the taxing power be reserved to the State and the 
 
 2 counties concurrently?"
 
 3      SECTION 4.  Constitutional material to be repealed is
 
 4 bracketed.  New constitutional material is underscored.
 
 5      SECTION 5.  This amendment shall take effect upon compliance
 
 6 with article XVII, section 3, of the Constitution of the State of
 
 7 Hawaii.
 
 8 
 
 9                           INTRODUCED BY:  _______________________