REPORT TITLE:
G.E.T.; Municipal Wastewater


DESCRIPTION:
Exempts from the general excise tax amounts received by an
operator of a wastewater treatment plant from any county.
(HB1839 HD1)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        839
HOUSE OF REPRESENTATIVES                H.B. NO.           H.D. 1
TWENTIETH LEGISLATURE, 1999                                
STATE OF HAWAII                                            
                                                             
________________________________________________________________
________________________________________________________________


                   A  BILL  FOR  AN  ACT

RELATING TO THE GENERAL EXCISE TAXATION OF WASTEWATER LEASING.



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

 1      SECTION 1.  Chapter 237, Hawaii Revised Statutes, is amended
 
 2 by adding a new section to be appropriately designated and to
 
 3 read as follows:
 
 4      "237-     Wastewater treatment plant operators; exempt
 
 5 amounts.  There shall be exempted from, and excluded from the
 
 6 measure of, the taxes imposed by this chapter all of the value or
 
 7 gross proceeds that are received by a certified wastewater
 
 8 treatment plant operator for the secondary treatment of a
 
 9 county's wastewater when that treated wastewater is then used by
 
10 the county for the county's purposes and the wastewater treatment
 
11 plant operator is under an operating contract with the county."
 
12      SECTION 2.  New statutory material is underscored.
 
13      SECTION 3.  This Act shall take effect on July 1, 2000.