Report Title:

National Guard and Reserve; Armed Services Vehicle Tax; Registration Fee; Exemption

 

Description:

Provides an exemption from vehicle taxes and registration fees for active duty members of the armed services and members of the National Guard and Reserves who are on active duty.  (SD1)

 


THE SENATE

S.B. NO.

2448

TWENTY-FOURTH LEGISLATURE, 2008

S.D. 1

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT


 

 

RELATING TO THE ARMED SERVICES.

 

 

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

 


     SECTION 1.  Section 249-13, Hawaii Revised Statutes, is amended to read as follows:

     "§249-13  Determination of rate.  (a)  The council shall determine the rate and the minimum tax at which all vehicles and motor vehicles in each respective county shall be taxed as provided by section 249-2.  In making the determination, the rate and minimum tax on trucks or noncommercial motor vehicles shall be in accordance with subsection (b).  The rate and minimum tax shall be established by ordinance, provided that prior to final action thereon a public hearing shall be held on the proposed rate.  Public notice of the time and place of the hearing shall be given at least ten days prior to the hearing in the county.  After the public hearing the council may fix the rate and the minimum tax at any amount deemed necessary, but the rate and the minimum shall not be higher than that originally proposed when the notice of public hearing was given.  Any rate and minimum tax so established shall be effective as of January 1 of the year following the date of enactment of the ordinance.

     (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 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.

     (c)  Noncommercial motor vehicles owned by members of the national guard and the United States military reserves and active duty members of the armed services, including the United States Coast Guard, who are in good standing and are residents of the State of Hawaii, shall be exempt from the vehicle tax imposed under this section in a manner similar to the exemption provided for military personnel under the Servicemembers Civil Relief Act of 2003.

     [(c)] (d)  Any person who submits proof under subsection (b) to the director of finance knowing that it is false shall be guilty of a petty misdemeanor."

     SECTION 2.  Section 249-31, Hawaii Revised Statutes, is amended to read as follows:

     "§249-31  State registration fee.  (a)  All vehicles and motor vehicles in the State as defined in section 249-1, including antique motor vehicles, except as otherwise provided in sections 249-4 and 249-6, shall be subject to a $25 annual vehicle registration fee.  The fee shall become due and payable on January 1, and shall be paid before April 1 in each year together with all other taxes and fees levied by this chapter; provided that should any county elect to renew motor vehicle registrations on a staggered basis as authorized by section 286-51, the state registration for that county shall likewise be staggered so that the state registration fee is due and payable at the same time and shall be collected together with the county fee.  The state registration fee shall be deemed delinquent if not paid with the county registration fee.  The respective counties shall collect this fee together with the vehicle registration tax collected for the county and shall transfer the moneys collected under this section to the State.

     (b)  From each annual motor vehicle registration fee, the director shall deposit $20 into the state highway fund and $5 into the emergency medical services special fund.

     (c)  Noncommercial motor vehicles owned by members of the national guard and the United States military reserves and active duty members of the armed services, including the United States Coast Guard, who are in good standing and are residents of the State of Hawaii, shall be exempt from the registration fee imposed under this section in a manner similar to the exemption provided for military personnel under the Servicemembers Civil Relief Act of 2003."

     SECTION 3.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 4.  This Act shall take effect on October 1, 2008.