HB1827

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

"§46- Rental motor vehicle surcharge; county infrastructure. Each county shall use the rental motor vehicle surcharge transferred to it under section 251-2(b) solely for:

(1) The construction, repair, and maintenance of roads; and

(2) The construction and improvement of curbs, walkways, and drainage systems

within the jurisdiction of the county."

SECTION 2. Section 251-2, Hawaii Revised Statutes, is amended to read as follows:

"§251-2 Rental motor vehicle and tour vehicle surcharge tax. (a) There is levied and shall be assessed and collected each month a rental motor vehicle surcharge tax of [~~$2 a day, except that for the period of September 1, 1999, to August 31, 2007, the tax shall be $3 a day,~~] $4 a day, or any portion of a day that a rental motor vehicle is rented or leased. The rental motor vehicle surcharge tax shall be levied upon the lessor; provided that the tax shall not be levied on the lessor if:

(1) The lessor is renting the vehicle to replace a vehicle of the lessee that is being repaired; and

(2) A record of the repair order for the vehicle is retained either by the lessor for two years for verification purposes or by a motor vehicle repair dealer for two years as provided in section 437B‑16.

(b) Twenty-five per cent of the funds collected from each

county under subsection (a) shall be transferred to the respective county and shall be used solely for the purposes described in section 46- .

subsection (a) shall be deposited into the emergency medical

services special fund under section 321-224 and used solely for

the purposes described in section 321-224(d).

[~~(b)~~](d) There is levied and shall be assessed and collected each month a tour vehicle surcharge tax of:

(1) $65 for each tour vehicle used or partially used during the month that falls into the over twenty-five passenger seat category; and

(2) $15 for each tour vehicle used or partially used during the month that falls into the eight to twenty-five passenger seat category.

The tour vehicle surcharge tax shall be levied upon the tour vehicle operator."

SECTION 3. Section 321-234, Hawaii Revised Statutes, is amended to read as follows:

"§321-234 Emergency medical services special fund. (a) There is established within the state treasury a special fund to be known as the emergency medical services special fund to be administered and expended by the department.

(b) The moneys in the special fund shall be used by the department for operating a state comprehensive emergency medical services system, including enhanced and expanded services, and shall not be used to supplant funding for emergency medical services authorized prior to [[]July 1, 2004[]].

(c) Fees remitted pursuant to section 249-31, cigarette tax revenues designated under section 245-15, interest and investment earnings attributable to the moneys in the special fund, legislative appropriations, and grants, donations, and contributions from private or public sources for the purposes of the fund, shall be deposited into the special fund.

(d) Fees remitted pursuant to section 251-2(c) shall be deposited into the special fund; provided that these funds shall be used solely for the purchase and maintenance of ambulances, including but not limited to vehicles, equipment, supplies, and communications systems.

[~~(d)~~](e) The department shall submit an annual report to the legislature no later than twenty days prior to the convening of each regular session that outlines the receipts of, and expenditures from, the special fund."

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, 2007.

INTRODUCED BY:	_____________________________

HOUSE OF REPRESENTATIVES	H.B. NO.	1827
TWENTY-FOURTH LEGISLATURE, 2007
STATE OF HAWAII