Report Title:
Antique Motor Vehicles
Description:
Imposes the county vehicle weight tax on antique motor vehicles to allow for the unrestricted operation of these vehicles on the highways. (HB53 HD1)
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
53 |
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TWENTY-FIFTH LEGISLATURE, 2009 |
H.D. 1 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO MOTOR VEHICLES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 249-2, Hawaii Revised Statutes, is amended to read as follows:
"§249-2 Imposition of tax. Except
as otherwise provided in sections 249-1 to 249-13, [and except in the case
of antique motor vehicles which shall be subject to an annual tax of $10 in
lieu of the annual tax otherwise imposed by this section,] all vehicles [and],
motor vehicles, and antique motor vehicles as defined in section 249-1,
shall be subject to an annual tax, computed, except for the minimum tax
provided for in section 249-13, according to the net weight of each
vehicle at a rate determined as hereinafter provided in section 249-13. The
tax shall become due and payable on January 1 and [must] shall
be paid before April 1, in each year. The tax shall be paid by the owner
of each vehicle in the county in which the vehicle is located at the time of
registration, whether the original registration or any subsequent registration,
and shall be collected by the director of finance of such county; provided that
if any such vehicle is transported to another county after the payment of such
tax, no additional tax shall be imposed on such vehicle for the remaining
period of the year for which such tax has been paid. Antique motor vehicles
meeting the requirements of section 249-10(c) shall be subject to an annual tax
as provided for in that subsection."
SECTION 2. Section 249-10, Hawaii Revised Statutes, is amended by amending subsection (c) to read as follows:
"(c) The owner of any antique motor
vehicle shall be exempt from the tax and delinquent penalty imposed under this
chapter for the entire period of nonuse[;] and instead shall be
subject to an annual tax of $10 in lieu of the annual tax otherwise imposed by section
249-2; provided that the owner of the antique motor vehicle shall first
present to the director of finance a signed and sworn certificate attesting to
the antique motor vehicle's period of nonuse."
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.