HOUSE OF REPRESENTATIVES |
H.B. NO. |
1046 |
THIRTY-FIRST LEGISLATURE, 2021 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO DEPARTMENT OF TAXATION FEES.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 243-3, Hawaii Revised Statutes, is amended by amending subsection (d) to read as follows:
"(d)
Permits to retail dealers shall be issued on an annual basis and shall
expire at the end of each calendar year.
[A fee of $5 shall be charged] The department may adopt by rule
pursuant to chapter 91 a reasonable fee to be charged for each permit or
renewal thereof. Permits shall be
numbered and each certificate made by a retail dealer holding a permit shall
bear the same identifying number as the permit which the retail dealer holds."
SECTION 2. Section 244D-2, Hawaii Revised Statutes, is
amended by amending subsections (b) and (c) to read as follows:
"(b) The liquor commission shall certify to the
department of taxation from time to time and within forty-eight hours after
such license is issued the name of every dealer, together with the dealer's
place of business and the period covered by the dealer's license. The department thereupon shall issue its
permit to such person for the period covered by the person's license [upon
the payment of a permit fee of $2.50.] and may adopt by rule pursuant to
chapter 91 a reasonable fee to be charged to issue the permit. The permit shall be issued by the department
as of the date when the liquor commission issued the license.
(c) Any permit issued under this chapter shall not
be assignable; it shall be conspicuously displayed on the licensed premises of
the permittee; it shall expire on June 30 next succeeding the date upon which
it is issued, unless sooner suspended, surrendered, or revoked for cause by the
department; and it shall be renewed annually before July 1, upon fulfillment of
all requirements as in the case of an original permit and the payment of [a
renewal fee of $2.50.] any reasonable fee adopted by rule pursuant to
chapter 91 to be charged to issue the permit. Whenever a permit is defaced, destroyed, or
lost, or the licensed premises are relocated, the department may issue a duplicate permit to
the permittee [upon the payment of a fee of 50 cents.], but may adopt
by rule pursuant to chapter 91 a reasonable fee to be charged for the duplicate
and not to exceed the fee required under subsection (b)."
SECTION 3. Section 245-2, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b) The license shall be issued by the department
upon application therefor, in such form and manner as shall be required by rule
of the department, [and the payment of a fee of $2.50,] and shall be
renewable annually on July 1 for the twelve months ending the succeeding June
30. The department may adopt by rule
pursuant to chapter 91 a reasonable fee to be charged for the permit."
SECTION 4. Section 245-2.5, Hawaii Revised Statutes, is amended by amending subsection (c) to read as follows:
"(c) The retail tobacco permit shall be issued by
the department upon application by the retailer in the form and manner
prescribed by the department, and the [payment of a fee of $20.] department
may adopt by rule pursuant to chapter 91 a reasonable fee to be charged for the
permit. Permits shall be valid for
one year, from December 1 to November 30, and renewable annually. Whenever a retail tobacco permit is defaced,
destroyed, or lost, or the permittee relocates the permittee's business, the
department may issue a duplicate retail tobacco permit to the permittee [for
a fee of $5 per copy.], but may adopt by rule pursuant to chapter 91 a reasonable fee to be
charged for the duplicate and not to exceed the fee required for the initial
permit."
SECTION 5. Section 247-6, Hawaii Revised Statutes, is amended to read as follows:
"§247-6 Certificate of conveyance required. (a) Any party, with the exception of governmental bodies, agencies, or officers, to a document or instrument subject to this chapter, or the party's authorized representative, shall file, in the manner and place which the director of taxation shall prescribe, a certificate of conveyance setting forth the actual and full consideration of the property transferred, including any lien or encumbrance on the property, and any other facts as the director may by rules prescribe. The certificate of conveyance shall be verified by a written declaration thereon that the statements made therein are subject to the penalties in section 231-36. The certificate shall be appended to the document or instrument made subject to this chapter and shall be filed with the director simultaneously with the aforementioned document or instrument for the imprinting of the required seal or seals.
(b) No certificate is required to be filed for any document or instrument made exempt by section 247-3, except that in the following situations, a certificate shall be filed in the manner and place that the director shall prescribe, within ninety days after the transaction or prior to the recordation or filing of the document or instrument with the registrar of conveyances or the assistant registrar of the land court or after the ninety-day period, recordation, or filing as the director shall prescribe:
(1) For any document or instrument described under section 247-3(3), any party to the document or instrument shall file a certificate declaring that the document or instrument merely confirms or corrects a deed, lease, sublease, assignment, transfer, or conveyance previously recorded or filed.
(2) For any document or instrument described under section 247-3(4), any party to the document or instrument shall file a certificate declaring the amount of the nominal consideration paid and marital or parental relationship of the parties.
(3) For any document or instrument described under section 247-3(5), any party to the document or instrument shall file a certificate declaring the reasons why the consideration is $100 or less.
(4) For any document or instrument described in section 247-3(6), any party to the document or instrument shall file a certificate declaring that the document or instrument is made pursuant to an agreement of sale, and where applicable, an assignment or assignments of agreements of sale.
(5) For any document or instrument described under section 247-3(8), any person made a party to the document or instrument as grantee, assignee, or transferee shall file a certificate declaring the full and actual consideration of the property transferred.
(6) For any document or instrument described under section 247-3(11), any party to the document or instrument shall file a certificate declaring each owner's:
(A) Undivided interest in the real property and the value of that interest before partition; and
(B) Proportionate interest and the value of that interest after partition.
(7) For any document or instrument described under section 247-3(12), any party to the document or instrument shall file a certificate declaring that the document or instrument is made pursuant to an order of the court and containing the court case number.
(8) For any document or instrument described under section 247-3(13), any party to the document or instrument shall file a certificate declaring that the document or instrument conveys real property from a testamentary trust to a trust beneficiary.
(9) For any document or instrument described under section 247-3(14), any party to the document or instrument shall file a certificate declaring that the document or instrument conveys real property from the grantor to a grantor's revocable living trust or from a grantor's revocable living trust to the grantor.
(c) The form of the certificate and the procedure to be followed for the submission of the certificate shall be prescribed by the director.
(d) Notwithstanding the foregoing, where the director deems it impracticable to require the filing of a certificate or certificates or to obtain the signatures of any or all parties to a certificate or certificates required under this section, the director may, in the director's discretion, waive the requirement of filing the certificate or certificates or of securing the signature of any or all parties to the certificate or certificates.
(e) No document or instrument, on account of which a certificate is required to be filed with the office of the director under this section, shall be accepted for recordation or filing with the registrar of conveyances or the assistant registrar of the land court, unless the certificate has been duly filed.
(f) Within twenty-one business days after the end of each week, or as soon thereafter as possible, the director of taxation shall provide to the administrator of each county's real property assessment division, without charge, an image of all certificates of conveyance that were filed. For each certificate of conveyance, the image shall include the following:
(1) Document number;
(2) Date of the filing;
(3) Name of grantor and grantee;
(4) Tax map key number;
(5) Location of the real property by island; and
(6) Address for real property assessment notice and tax bill.
(g) The department may adopt by rule pursuant to chapter 91 a reasonable fee to be charged for providing an image of all certificates of conveyances to any requester; provided that this subsection shall not apply to the certificates of conveyance provided to the county real property assessment divisions under subsection (f)."
SECTION 6. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 7. This Act shall take effect upon its approval; provided that section 1 shall take effect on January 1, 2022, sections 2 and 3 shall take effect on July 1, 2022, and section 4 shall take effect on December 1, 2022.
INTRODUCED BY: |
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BY REQUEST |
Report Title:
Fees for Fuel Tax, Liquor Tax, Cigarette and Tobacco Tax, and Conveyance Tax
Description:
Changes the fees for permits and licenses issued under chapters 243, 244D, and 245, Hawaii Revised Statutes, from specified amounts to reasonable fees established by rule adopted by the Department of Taxation. Establishes authority to charge a reasonable fee for providing conveyance tax certificates provided to anyone other than the county real property assessment division by administrative rule.
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.