THE SENATE

S.B. NO.

1324

TWENTY-SIXTH LEGISLATURE, 2011

S.D. 2

STATE OF HAWAII

H.D. 1

 

 

 

 

 

A BILL FOR AN ACT

 

 

RELATING TO RENTAL MOTOR VEHICLE SURCHARGE TAX.

 

 

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

 


     SECTION 1.  The purpose of this Act is to maintain a rental motor vehicle surcharge tax of $3 a day.

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

     "(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,  2011, the tax shall be] $3 a day, or any portion of a day that a rental motor vehicle is rented or leased.  The rental motor vehicle surcharge tax shall be levied upon the lessor; provided that the tax shall not be levied on the lessor if:

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

     (2)  A record of the repair order for the vehicle is retained either by the lessor for two years for verification purposes or by a motor vehicle repair dealer for two years as provided in section 437B-16."

     SECTION 3.  There is appropriated out of the state highway fund the sum of $         or so much thereof as may be necessary for fiscal year 2011-2012 and the same sum or so much thereof as may be necessary for fiscal year 2012-2013 for the operations and maintenance of the state highways program.

     The sums appropriated shall be expended by the department of transportation for the purposes of this Act.

     SECTION 4.  Statutory material to be repealed is bracketed and stricken. 

     SECTION 5.  This Act shall take effect on July 1, 2011.



 

Report Title:

Rental Motor Vehicle; Surcharge; Surcharge Tax; State Highway Fund; Operations; Maintenance; Appropriation

 

Description:

Adjusts the rental motor vehicle surcharge tax.  Makes appropriation from the state highway fund.  Effective July 1, 2011.  (SB1324 HD1)

 

 

 

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.