REPORT TITLE:
Waste Disposal Facilities


DESCRIPTION:
Exempts the cost of construction and materials of any minimal
emission waste facility built over the next two years from
general excise taxes.  Requires certification.  (HB2312 HD1)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        2312
HOUSE OF REPRESENTATIVES                H.B. NO.           H.D. 1
TWENTIETH LEGISLATURE, 2000                                
STATE OF HAWAII                                            
                                                             
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                   A  BILL  FOR  AN  ACT

RELATING TO WASTE DISPOSAL FACILITIES.



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

 1      SECTION 1.  The legislature finds that it is in the public
 
 2 interest to encourage the private development of waste processing
 
 3 facilities that convert waste materials into usable goods, and
 
 4 remove all of these waste materials from the waste stream.  
 
 5      The legislature further finds that the exemption of such an
 
 6 enterprise from the general excise tax would be an effective way
 
 7 to encourage its completion, and would therefore also be in the
 
 8 public interest and would promote public health, safety, and the
 
 9 general welfare of the State.
 
10      SECTION 2.  Chapter 237, Hawaii Revised Statutes, is amended
 
11 by adding a new section to be appropriately designated and to
 
12 read as follows:
 
13      "§237-       Exemption for waste processing facilities.  (a)
 
14 Upon receipt of the certification required by subsection (b),
 
15 there shall be exempted from, and excluded from the measure of,
 
16 the taxes imposed in this chapter, all of the gross proceeds
 
17 arising from, and all of the amount of tangible personal property
 
18 furnished in conjunction with the construction, reconstruction,
 
19 or erection of a waste processing facility.
 

 
Page 2                                                     2312
                                     H.B. NO.           H.D. 1
                                                        
                                                        

 
 1      (b)  Application for the exemption provided by this section
 
 2 shall first be made with the director of health who, if satisfied
 
 3 that the facility meets the pollution emission criteria
 
 4 established by the department of health, shall certify to that
 
 5 fact.  The certificate shall be filed with the director of
 
 6 taxation.
 
 7      (c)  As used in this section, "waste processing facility"
 
 8 means a new, identifiable facility that is used to convert waste
 
 9 materials into usable goods, with minimal associated emissions
 
10 that do not require a permit under chapter 342B."
 
11      SECTION 3.  New statutory material is underscored.
 
12      SECTION 4.  This Act shall take effect on July 1, 2000, and
 
13 shall be repealed on July 1, 2002.