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HOUSE OF REPRESENTATIVES |
H.B. NO. |
1880 |
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TWENTY-FIFTH LEGISLATURE, 2010 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
relating to taxation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 248-2.6, Hawaii Revised Statutes, is amended to read as follows:
"[§248-2.6] County surcharge on state tax; disposition of proceeds. (a) If adopted by county ordinance, all county surcharges on state tax collected by the director of taxation shall be paid into the state treasury quarterly, within ten working days after collection, and shall be placed by the director of finance in special accounts. Out of the revenues generated by county surcharges on state tax paid into each respective state treasury special account, the director of finance shall deduct ten per cent of the gross proceeds of a respective county's surcharge on state tax to reimburse the State for the costs of assessment, collection, and disposition of the county surcharge on state tax incurred by the State. Amounts retained shall be general fund realizations of the State.
(b) The amounts deducted for costs of assessment, collection, and disposition of county surcharges on state tax shall be withheld from payment to the counties by the State out of the county surcharges on state tax collected for the current calendar year.
(c) For the purpose of this section, the costs of assessment, collection, and disposition of the county surcharges on state tax shall include any and all costs, direct or indirect, that are deemed necessary and proper to effectively administer this section and sections 237-8.6 and 238-2.6.
(d) After the deduction and withholding of the
costs under subsections (a) and (b), the director of finance shall pay the
remaining balance on [a] quarterly basis to the director of finance of each
county that has adopted a county surcharge on state tax under section 46-16.8.
The quarterly payments shall be made after the county surcharges on state tax
have been paid into the state treasury special accounts or after the
disposition of any tax appeal, as the case may be. All county surcharges on
state tax collected shall be distributed by the director of finance to the
county in which the county surcharge on state tax is generated and shall be a
general fund realization of the county, to be used for the purposes specified
in section 46-16.8 by each of the counties[.]; provided that,
notwithstanding any other provision of the law, for calendar years 2010 and
2011, quarterly payments to the directors of finance of each county that has
adopted a county surcharge on state tax under section 46-16.8 shall be
suspended and all county surcharges on state taxes shall not be distributed to
the county in which the county surcharge on state tax is generated, and shall
instead be retained by the director of finance and amounts so retained shall
become general fund realizations of the state."
SECTION 2. Act 247, Session Laws of Hawaii 2005, is amended by amending section 9 to read as follows:
"SECTION 9. This Act shall take effect upon its approval; provided that:
(1) If none of the counties of the State adopt an ordinance to levy a county surcharge on state tax by December 31, 2005, this Act shall be repealed and section 437D‑8.4, Hawaii Revised Statutes, shall be reenacted in the form in which it read on the day prior to the effective date of this Act;
(2) If any county does not adopt an ordinance to levy a county surcharge on state tax by December 31, 2005, it shall be prohibited from adopting such an ordinance pursuant to this Act, unless otherwise authorized by the legislature through a separate legislative act;
(3) If an ordinance to levy a county surcharge on state tax is adopted by December 31, 2005:
(A) The ordinance shall be repealed on
December 31, [2022] 2024;
(B) This Act shall be repealed on December 31,
[2022] 2024; and
(C) Section 437D‑8.4, Hawaii Revised Statutes, shall be reenacted in the form in which it read on the day prior to the effective date of this Act."
SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 4. This Act shall take effect upon its approval.
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INTRODUCED BY: |
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Report Title:
Taxation
Description:
Temporarily retains county surcharge on state taxes for two years as state general fund realizations and extends authority for county surcharge on state taxes for two additional calendar years.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.