Report Title:

Counties; Powers; Retail Goods and Services; Sales tax

Description:

Authorizes each county to institute a sales tax of up to .5% on retail goods and services sold in that county.

THE SENATE

S.B. NO.

1033

TWENTY-SECOND LEGISLATURE, 2003

 

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

RELATING TO A COUNTY SALES TAX.

 

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

SECTION 1. Chapter 46, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"§46- Retail sales tax. In addition to any other taxes authorized by law, each county may levy and collect a sales tax equal to .5% of the value of retail goods and services sold within the county."

SECTION 2. New statutory material is underscored.

SECTION 3. This Act shall take effect upon its approval.

INTRODUCED BY:

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