STAND. COM. REP. NO. 10
Honolulu, Hawaii
RE: S.B. No. 139
S.D. 1
Honorable Colleen Hanabusa
President of the Senate
Twenty-Fourth State Legislature
Regular Session of 2007
State of Hawaii
Madam:
Your Committee on Ways and Means, to which was referred S.B. No. 139, S.D. 1, entitled:
"A BILL FOR AN ACT RELATING TO CIGARETTE TAX,"
begs leave to report as follows:
The purpose of this measure is to clarify that the cigarette tax collected pursuant to section 245-15, Hawaii Revised Statutes, is to be assessed on a per cigarette basis and to ensure that the cigarette taxes collected are earmarked for each special fund through the year 2011 and beyond.
Testimony in support of this measure was submitted by the Emergency Medical Services Department of the City and County of Honolulu, the American Cancer Society Hawaii Pacific, Inc., Hawaii Pacific Health, Coalition for a Tobacco Free Hawaii, the Queen's Medical Center, American Heart Association of Hawaii, Healthcare Association of Hawaii, and two individuals.
Your Committee finds that clarification of Act 316, Session Laws of Hawaii 2006, is necessary to ensure that the cigarette tax is assessed on a per cigarette basis as the Legislature intended. Your Committee further finds that, since the cigarette tax was implemented in September 2006, the Department of Taxation has collected the tax on a per cigarette basis. It is the intent of your Committee to encourage the reduction of tobacco consumption by continuing the collection of cigarette tax revenues and ensuring that these revenues are properly administered and distributed as the Legislature intended.
As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 139, S.D. 1, and recommends that it pass Third Reading.
Respectfully submitted on behalf of the members of the Committee on Ways and Means,
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____________________________ ROSALYN H. BAKER, Chair |
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