REPORT TITLE:
Rental Motor Vehicle Surcharge


DESCRIPTION:
Raises the rental motor vehicle surcharge tax to $3 per day.
(HB1056 HD1)



 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        1056
HOUSE OF REPRESENTATIVES                H.B. NO.           H.D. 1
TWENTIETH LEGISLATURE, 1999                                
STATE OF HAWAII                                            
                                                             
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                   A  BILL  FOR  AN  ACT

RELATING TO THE RENTAL MOTOR VEHICLE AND TOUR VEHICLE SURCHARGE
   TAX.



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

 1      SECTION 1.  Section 251-2, Hawaii Revised Statutes, is
 
 2 amended by amending subsection (a) to read as follows:
 
 3      "(a)  There is levied and shall be assessed and collected
 
 4 each month a rental motor vehicle surcharge tax of [$2] $3 a day
 
 5 or any portion of a day that a rental motor vehicle is rented or
 
 6 leased.  The rental motor vehicle surcharge tax shall be levied
 
 7 upon the lessor."
 
 8      SECTION 2.  Statutory material to be repealed is bracketed.
 
 9 New statutory material is underscored.
 
10      SECTION 3.  This Act shall take effect on July 1, 1999.