THE SENATE	S.B. NO.	1289
TWENTY-SIXTH LEGISLATURE, 2011		S.D. 2
STATE OF HAWAII

A BILL FOR AN ACT

RELATING TO HEALTH.

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

     SECTION 1.  The purpose of this Act is to encourage Hawaii citizens to make healthy decisions relating to the consumption of liquid beverages that have been proven to be harmful to human health.  Specifically, this Act seeks to curb the consumption of alcohol, which will reduce incidences of alcohol-related morbidity and mortality, by increasing the liquor tax.

     SECTION 2.  Section 244D-4, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:

     "(a)  Every person who sells or uses any liquor in the State not taxable under this chapter, in respect of the transaction by which the person or the person's vendor acquired the liquor, shall pay a gallonage tax [which] that is hereby imposed at the following rates for the various liquor categories defined in section 244D-1:

     [For the period July 1, 1997, to June 30, 1998, the tax rate shall be:

(1) $5.92 per wine gallon on distilled spirits;

(2) $2.09 per wine gallon on sparkling wine;

(3) $1.36 per wine gallon on still wine;

(4) $0.84 per wine gallon on cooler beverages;

(5) $0.92 per wine gallon on beer other than draft beer;

(6) $0.53 per wine gallon on draft beer;

On]   (1) For the period July 1, 1998, [and thereafter,] to June 30, 2011, the tax rate shall be:

     [(1)] (A)  $5.98 per wine gallon on distilled spirits;

     [(2)] (B)  $2.12 per wine gallon on sparkling wine;

     [(3)] (C)  $1.38 per wine gallon on still wine;

     [(4)] (D)  $0.85 per wine gallon on cooler beverages;

     [(5)] (E)  $0.93 per wine gallon on beer other than draft beer;

     [(6)] (F)  $0.54 per wine gallon on draft beer; and

(2) On July 1, 2011, and thereafter, the tax rate shall be:

(A) $     per wine gallon on distilled spirits;

(B) $     per wine gallon on sparkling wine;

(C) $     per wine gallon on still wine;

(D) $     per wine gallon on cooler beverages;

(E) $     per wine gallon on beer other than draft beer;

(F) $     per wine gallon on draft beer;

and at a proportionate rate for any other quantity so sold or used."

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  Statutory material to be repealed is bracketed and stricken.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

SECTION 4.  This Act shall take effect on July 1, 2050.

Report Title:

Fees and Taxes; Safety and Health

Description:

Promotes safety and health in Hawaii through increases in the liquor tax.  Effective 07/01/2050.  (SD2)

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.