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HOUSE OF REPRESENTATIVES |
H.B. NO. |
1072 |
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TWENTY-NINTH LEGISLATURE, 2017 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO REIMBURSEMENTS TO THE STATE FOR THE COSTS OF ASSESSMENT, COLLECTION, AND DISPOSITION OF THE COUNTY SURCHARGE ON STATE TAX.
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]
(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."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act, upon its approval, shall take effect on January 1, 2018.
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INTRODUCED BY: |
_____________________________ |
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BY REQUEST
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Report Title:
Reimbursements to the State for the Costs of Assessment, Collection, and Disposition of the County Surcharge on State Tax
Description:
Repeals the requirement that the Director of Finance 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.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.