Report Title:

Healthcare Services; Surcharge Exemption

Description:

Provides an exemption, to medical services purchased on Oahu, from the county surcharge on state tax for operating or capital costs of a locally preferred alternative for a mass transit project.

HOUSE OF REPRESENTATIVES	H.B. NO.	207
TWENTY-FOURTH LEGISLATURE, 2007
STATE OF HAWAII

A BILL FOR AN ACT

Relating to taxation.

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

     SECTION 1.  Section 46-16.8, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:

     "(a)  Each county may establish a surcharge on state tax at the rates enumerated in sections 237-8.6 and 238-2.6.  A county electing to establish this surcharge shall do so by ordinance; provided that:

     (1)  No ordinance shall be adopted until the county has conducted a public hearing on the proposed ordinance;

     (2)  The ordinance shall be adopted prior to December 31, 2005; [and]

     (3)  No county surcharge on state tax that may be authorized under this section shall be levied prior to January 1, 2007[.]; and

(4) No county surcharge on state tax may be levied on health care services as defined in section 334B-2.

Notice of the public hearing required under paragraph (1) shall be published in a newspaper of general circulation within the county at least twice within a period of thirty days immediately preceding the date of the hearing."

     SECTION 2.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

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

INTRODUCED BY:

_____________________________