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                                                        1363
THE SENATE                              S.B. NO.           
TWENTIETH LEGISLATURE, 1999                                
STATE OF HAWAII                                            
                                                             
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                   A  BILL  FOR  AN  ACT

RELATING TO TAXATION.



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.  Notwithstanding
 
 5 anything to the contrary in this chapter, each county is
 
 6 authorized to impose, levy, assess, collect, and otherwise
 
 7 administer a tax based on the market value of all vehicles
 
 8 located in the county, which tax shall be established by county
 
 9 ordinance, and to establish other fees and charges relating to
 
10 the registration and operation of vehicles in the county as the
 
11 county deems appropriate.  The provisions of this chapter
 
12 relating to the exemptions from the county vehicle weight tax
 
13 currently specified in this chapter shall be applied in
 
14 implementing a county vehicle ad valorem tax to the extent
 
15 applicable; provided further that each county is authorized to
 
16 modify the provisions of this chapter as necessary to implement a
 
17 county vehicle ad valorem tax; and provided further that the
 
18 state vehicle registration fee and state vehicle weight tax
 
19 imposed by this chapter shall continue to be imposed, levied,
 

 
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                                     S.B. NO.           
                                                        
                                                        

 
 1 assessed, collected, and otherwise administered as provided in
 
 2 sections 249-31, 249-33, and 249-34.11."
 
 3      SECTION 2.  New statutory material is underscored.
 
 4      SECTION 3.  This Act shall take effect upon its approval.      
 
 5 
 
 6                           INTRODUCED BY:  _______________________
 

 
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