Report Title:

Liquor License Renewal; Delinquent Tax Payment Plan

Description:

During the economic downturn, allows liquor licensees who have an agreement to repay delinquent liquor taxes on a payment plan schedule and who are current and not in default, to renew their liquor licenses.

HOUSE OF REPRESENTATIVES	H.B. NO.	656
TWENTY-FIFTH LEGISLATURE, 2009
STATE OF HAWAII

A BILL FOR AN ACT

relating to liquor.

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

     SECTION 1.  Notwithstanding sections 231-28 and 281-45(3), Hawaii Revised Statutes, and any other provision of law to the contrary, a county liquor commission may renew a license issued under chapter 281, Hawaii Revised Statutes, if the applicant for renewal has entered into an approved installment plan with the director of taxation or Internal Revenue Service, as the case may be, to repay any delinquent taxes, penalties, and interest, and is current in payments and not in default.

     SECTION 2.  This Act shall take effect upon its approval and shall be repealed on July 1, 2012.

INTRODUCED BY:

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