STAND. COM. REP. NO.  624

Honolulu, Hawaii

                , 2017

RE:   H.B. No. 900

      H.D. 1

Honorable Joseph M. Souki

Speaker, House of Representatives

Twenty-Ninth State Legislature

Regular Session of 2017

State of Hawaii

Sir:

     Your Committee on Transportation, to which was referred H.B. No. 900 entitled:

"A BILL FOR AN ACT RELATING TO TAXATION,"

begs leave to report as follows:

The purpose of this measure is to require taxicab and transportation network company drivers to conspicuously display their general excise tax licenses within the vehicle operated by the driver and specifies penalties for violations.

Charley's Taxi supported this measure.  Uber Technologies, Inc. opposed this measure.  The Department of Taxation provided comments.

     Your Committee has amended this measure by:

     (1)  Requiring every taxicab and transportation network company driver to report the tax identification number listed on the issued general excise tax license to the Department of Taxation;

     (2)  Requiring the Department of Taxation to compile the reported tax identification numbers of every taxicab and transportation network company driver into a list, to be updated semi-annually; and

     (3)  Changing its effective date to July 1, 2050, to encourage further discussion.

     Should the Committee on Judiciary deliberate this measure further, your Committee on Transportation respectfully requests that it look into the consistency of the penalties as described in this measure in comparison with penalties issued for violations of the General Excise Tax Law.

     As affirmed by the record of votes of the members of your Committee on Transportation that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 900, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 900, H.D. 1, and be referred to your Committee on Judiciary.

Respectfully submitted on behalf of the members of the Committee on Transportation,

____________________________

HENRY J.C. AQUINO, Chair