REPORT TITLE:
GET; Fireworks


DESCRIPTION:
Establishes a 100 per cent general excise tax rate for gross
income collected from the sale of fireworks.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        1770
HOUSE OF REPRESENTATIVES                H.B. NO.           
TWENTIETH LEGISLATURE, 2000                                
STATE OF HAWAII                                            
                                                             
________________________________________________________________
________________________________________________________________


                   A  BILL  FOR  AN  ACT

RELATING TO FIREWORKS.



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

 1      SECTION 1.  Section 237-16, Hawaii Revised Statutes, is
 
 2 amended:
 
 3      1.   By amending subsections (a) and (b) to read as follows:
 
 4      "(a)  This section relates to certain retailing in the State
 
 5 as follows:
 
 6      (1)  This section relates to the sale of tangible personal
 
 7           property, for consumption or use by the purchaser and
 
 8           not for resale, the renting of tangible personal
 
 9           property, and the rendering of services by one engaged
 
10           in a service business or calling, as defined, to a
 
11           person who is not purchasing the services for resale,
 
12           but does not relate to the sale or rental of tangible
 
13           personal property or the rendering of services to the
 
14           State, its political subdivisions, or agencies or
 
15           instrumentalities of the State or a political
 
16           subdivision, or to the United States or its agencies or
 
17           instrumentalities (other than national banks), or to a
 
18           corporation, organization, or other person designated
 
19           in section 237-23 who is not subject to the tax imposed
 

 
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 1           by this chapter, or to a person licensed under this
 
 2           chapter in connection with the person's business.
 
 3      (2)  This section relates to the business of a contractor,
 
 4           as defined, but does not relate to contracting with, or
 
 5           any gross income or proceeds of a subcontractor if the
 
 6           principal contract is with the State, its political
 
 7           subdivisions, or agencies or instrumentalities of the
 
 8           State or a political subdivision, or with the United
 
 9           States or its agencies or instrumentalities (other than
 
10           national banks), or with a person designated in section
 
11           237-23 who is not subject to the tax imposed by this
 
12           chapter, or with a person licensed under this chapter
 
13           in connection with the person's business.
 
14      (3)  This section relates to furnishing of transient
 
15           accommodations in a hotel, apartment hotel, or other
 
16           place in which lodgings are regularly furnished to
 
17           transients for a consideration which includes the
 
18           rendering of services.
 
19      (4)  This section relates to the sale of fireworks pursuant
 
20           to chapter 132D, for the use of the purchaser and not
 
21           for resale.
 
22      (b)  There is [hereby] levied, [and shall be] assessed, and
 
23 collected annually, a privilege tax against persons engaging or
 

 
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                                     H.B. NO.           
                                                        
                                                        

 
 1 continuing within the State in the retailing to which this
 
 2 section relates, on account of such retailing activities, as set
 
 3 forth [in subsection (a), equal to four per cent of the gross
 
 4 proceeds of sale or gross income received or derived from such
 
 5 retailing.]:
 
 6      (1)  In subsection (a)(1) to (3), equal to four per cent of
 
 7           the gross proceeds of sale or gross income received or
 
 8           derived from such retailing.
 
 9      (2)  In subsection (a)(4), equal to one hundred per cent of
 
10           the gross proceeds of sale or gross income received or
 
11           derived from such retailing.
 
12 Persons on whom a tax is imposed by this section hereinafter are
 
13 called "retailers"."
 
14      2.                                                  15      "(d)  This section shall not cause the tax upon a taxpayer,
 
16 with respect to any item of the taxpayer's gross income, to
 
17 exceed [four per cent.] the rates set forth in subsection (b)."
 
18      SECTION 2.  Statutory material to be repealed is bracketed.
 
19 New statutory material is underscored.
 
20      SECTION 3.  This Act shall take effect on July 1, 2000.
 
21 
 
22                           INTRODUCED BY:  _______________________
 

 
 
 
 
 
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