Report Title:

Motor Vehicle Weight Tax

Description:

Changes definition of "net weight" for motor vehicles to be based on a national guide and rounded to the nearest 1000 pounds.

THE SENATE

S.B. NO.

450

TWENTY-THIRD LEGISLATURE, 2005

 

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

RELATING TO COUNTY VEHICULAR TAXES.

 

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

SECTION 1. The legislature finds that the State's system of assessing motor vehicle weight taxes, as administered by the counties, is outdated, complicated, and out of step with other states. Currently, Hawaii has a tax rate based upon the exact weight of the vehicle. Most other states assess a simple flat tax on the category of graduated vehicular weights. The legislature further finds that any modifications to the motor vehicle weight tax should result in the collection of approximately the same relative level of revenue as the current system.

The purpose of this Act is to simplify the motor vehicle weight tax system of calculation.

SECTION 2. Section 249-1, Hawaii Revised Statutes, is amended by amending the definition of "net weight" to read as follows:

""Net weight" of a vehicle means the actual weight of the vehicle, rounded to the nearest thousand pounds, as determined [on a standard scale, including all equipment and accessories ordinarily attached to and used on the vehicle and, in the case of a motor vehicle, the maximum fuel, oil, and water possible of being carried for its operation; provided that "net weight" of a new standard equipped vehicle, other than a motor vehicle, means the shipping weight thereof as established by its manufacturer, and "net weight" of a new standard equipped passenger vehicle means the shipping weight thereof as established by its manufacturer, plus one hundred pounds, and "net weight" of a new standard equipped motorcycle, motor scooter, or moped, means the shipping weight thereof as established by its manufacturer, plus thirty pounds, and "net weight" of a new standard equipped truck means the shipping weight thereof as established by its manufacturer, plus two hundred pounds. On initial registration of a standard equipped vehicle, other than a motor vehicle, for which the director of finance has the manufacturer's established weight, the director of finance, in lieu of requiring the vehicle to be weighed and in order to determine the "net weight" thereof, may use such established weight and may require the owner to furnish verification of the factory serial number of the vehicle. On initial registration of standard equipped passenger vehicles, motorcycles, motor scooters, mopeds, and trucks for which the director of finance has the manufacturer's established weights, the director of finance, in lieu of requiring such motor vehicles to be weighed and in order to determine the "net weight" thereof, may use such established weights, adding one hundred pounds in the case of standard equipped passenger vehicles, thirty pounds in the case of standard equipped motorcycles, motor scooters, and mopeds, and two hundred pounds in the case of standard equipped trucks, and may require the owners to furnish verification of factory serial and engine numbers of such motor vehicles.] by the Kelley Blue Book or other commonly used national vehicle guide approved by the director. As to a vehicle for which the manufacturer's weight is not available or whose make and model cannot be determined with reasonable certainty or which has been so altered as to increase or diminish the weight thereof, "net weight" means the actual weight of such vehicle, rounded to the nearest thousand pounds, as determined on a standard scale, including all equipment and accessories ordinarily attached to and used on the vehicle and, in the case of a motor vehicle, the maximum fuel, oil, and water possible of being carried for its operation. In all cases information shall be presented to and in the manner prescribed by the director of finance."

SECTION 3. Section 249-13, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:

"(b) The rate and minimum tax for a truck or noncommercial motor vehicle shall be the same as provided for a passenger vehicle if:

(1) The truck or noncommercial motor vehicle has a net weight of [six] seven thousand [five hundred] pounds or less; and

(2) The owner submits proof to the director of finance that the truck or noncommercial motor vehicle is not being operated for compensation or commercial purposes."

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

SECTION 5. This Act shall take effect on July 1, 2005.

INTRODUCED BY:

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