Report Title:

Rental Motor Vehicle Surcharge Tax; State Parks

Description:

Increases the motor vehicle surcharge tax; provides that the moneys from the increase be placed in the State parks special fund.

THE SENATE

S.B. NO.

1016

TWENTY-THIRD LEGISLATURE, 2005

 

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

relating to the rental motor vehicle surcharge tax.

 

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

SECTION 1. Section 251-2, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:

"§251-2 Rental motor vehicle and tour vehicle surcharge tax. (a) There is levied and shall be assessed and collected each month a rental motor vehicle surcharge tax of [$2] $   a day, except that for the period of September 1, 1999, to August 31, 2007, the tax shall be [$3] $   a day, or any portion of a day that a rental motor vehicle is rented or leased. Any surcharge above $2 a day or, for the period from the effective date of this Act to August 31, 2007 above $3 a day, shall be deposited in the state parks special fund. The rental motor vehicle surcharge tax shall be levied upon the lessor; provided that the tax shall not be levied on the lessor during the period September 1, 1999, to August 31, 2007, if:

(1) The lessor is renting the vehicle to replace a vehicle of the lessee that is being repaired; and

(2) The repair order for the vehicle is retained by the lessor for four years for verification purposes."

SECTION 2. Section 184-3.4, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:

"§184-3.4 State parks special fund. (a) There is established within the state treasury a fund to be known as the state parks special fund, into which shall be deposited:

(1) All proceeds collected by the state parks programs involving park user fees, any leases or concession agreements, the sale of any article purchased from the department to benefit the state parks programs, or any gifts or contributions; provided that proceeds derived from the operation of Iolani Palace shall be used to supplement its educational and interpretive programs; [and]

(2) Transient accommodations tax revenues pursuant to section 237D-6.5(b)(2); provided that these moneys shall be expended in response to a master plan developed in coordination with the Hawaii tourism authority[.]; and

(3) Rental motor vehicle surcharge tax pursuant to section 251-2; provided that these moneys shall be expended for the maintenance of state parks as provided for in subsection (b)(4)."

SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.

SECTION 4. This Act shall take effect upon its approval.

INTRODUCED BY:

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