Bill Text: HI HB1323 | 2017 | Regular Session | Introduced
Bill Title: Relating To The State Fuel Tax.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2017-01-30 - Referred to TRN, CPC, FIN, referral sheet 6 [HB1323 Detail]
Download: Hawaii-2017-HB1323-Introduced.html
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
1323 |
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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 the state fuel tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 243-4, Hawaii Revised Statutes, is amended by amending subsections (a) and (b) to read as follows:
"(a) Every distributor shall, in addition to any other taxes provided by law, pay a license tax to the department of taxation for each gallon of liquid fuel refined, manufactured, produced, or compounded by the distributor and sold or used by the distributor in the State or imported by the distributor, or acquired by the distributor from persons who are not licensed distributors, and sold or used by the distributor in the State. Any person who sells or uses any liquid fuel, knowing that the distributor from whom it was originally purchased has not paid and is not paying the tax thereon, shall pay such tax as would have applied to such sale or use by the distributor. The rates of tax imposed are as follows:
(1) For each gallon of diesel oil, 1 cent;
(2) For each gallon of gasoline or other aviation fuel sold for use in or used for airplanes, 1 cent;
(3) For each gallon of naphtha sold for use in a power-generating facility, 2 cents;
(4) For each gallon of liquid fuel, other than fuel
mentioned in paragraphs (1), (2), and (3), and other than an alternative fuel,
sold or used in the city and county of Honolulu, or sold in any county for
ultimate use in the city and county of Honolulu, the greater of 16 cents
state tax[,] or a tax of per cent of the wholesale price to the
retailer per gallon of liquid fuel; provided that if the tax based on the
percentage of wholesale price is applied, the monetary amount of tax paid by a
wholesaler on any gallon of liquid fuel sold to a retailer shall not be less
than the monetary amount of tax paid per gallon of liquid fuel by the retailer
to whom the wholesaler charges the highest price per gallon of liquid fuel,
and in addition thereto an amount, to be known as the "city and county of
Honolulu fuel tax", as shall be levied pursuant to section 243-5;
(5) For each gallon of liquid fuel, other than fuel
mentioned in paragraphs (1), (2), and (3), and other than an alternative fuel,
sold or used in the county of Hawaii, or sold in any county for ultimate use in
the county of Hawaii, the greater of 16 cents state tax[,] or
a tax of per cent of the wholesale price to the retailer per gallon of
liquid fuel; provided that if the tax based on a percentage of wholesale price
is applied, the monetary amount of tax paid by a wholesaler on any gallon of
liquid fuel sold to a retailer shall not be less than the monetary amount of
tax paid per gallon of liquid fuel by the retailer to whom the wholesaler charges
the highest price per gallon of liquid fuel, and in addition thereto an
amount, to be known as the "county of Hawaii fuel tax", as shall be
levied pursuant to section 243-5;
(6) For each gallon of liquid fuel, other than fuel
mentioned in paragraphs (1), (2), and (3), and other than an alternative fuel,
sold or used in the county of Maui, or sold in any county for ultimate use in
the county of Maui, the greater of 16 cents state tax[,] or a
tax of per cent of the wholesale price to the retailer per gallon of liquid
fuel; provided that if the tax based on a percentage of wholesale price is
applied, the monetary amount of tax paid by a wholesaler on any gallon of
liquid fuel sold to a retailer shall not be less than the monetary amount of
tax paid per gallon of liquid fuel by the retailer to whom the wholesaler
charges the highest price per gallon of liquid fuel, and in addition
thereto an amount, to be known as the "county of Maui fuel tax", as
shall be levied pursuant to section 243-5; and
(7) For each gallon of liquid fuel, other than fuel
mentioned in paragraphs (1), (2), and (3), and other than an alternative fuel,
sold or used in the county of Kauai, or sold in any county for ultimate use in
the county of Kauai, the greater of 16 cents state tax[,] or a
tax of per cent of the wholesale price to the retailer per gallon of liquid
fuel; provided that if the tax is based on a percentage of wholesale price is
applied, the monetary amount of tax paid by a wholesaler on any gallon of
liquid fuel sold to a retailer shall not be less than the monetary amount of
tax paid per gallon of liquid fuel by the retailer to whom the wholesaler
charges the highest price per gallon of liquid fuel, and in addition
thereto an amount, to be known as the "county of Kauai fuel tax", as
shall be levied pursuant to section 243-5.
If it is shown to the satisfaction of the department, based upon proper records and from any other evidence as the department may require, that liquid fuel, other than fuel mentioned in paragraphs (1), (2), and (3), is used for agricultural equipment that does not operate upon the public highways of the State, the user thereof may obtain a refund of all taxes thereon imposed by this section in excess of 1 cent per gallon. The department shall adopt rules to administer such refunds.
(b) Every distributor of diesel oil, in addition to the tax required by subsection (a), shall pay a license tax to the department for each gallon of diesel oil sold or used by the distributor for operating a motor vehicle or motor vehicles upon public highways of the State. The rates of the additional tax imposed are as follows:
(1) For each gallon of diesel oil sold or used in the
city and county of Honolulu, or sold in any other county for ultimate use in
the city and county of Honolulu, the greater of 15 cents state tax[,]
or a tax of per cent of the wholesale price to the retailer per gallon of
diesel oil; provided that if the tax based on a percentage of wholesale price
is applied, the monetary amount of tax paid by a wholesaler on any gallon of
diesel oil sold to a retailer shall not be less than the monetary amount of tax
paid per gallon of diesel oil by the retailer to whom the wholesaler charges
the highest price per gallon of diesel oil, and in addition thereto an
amount, to be known as the "city and county of Honolulu fuel tax", as
shall be levied pursuant to section 243-5;
(2) For each gallon of diesel oil sold or used in the
county of Hawaii, or sold in any other county for ultimate use in the county of
Hawaii, the greater of 15 cents state tax[,] or a tax of
per cent of the wholesale price to the retailer per gallon of diesel oil;
provided that if the tax based on a percentage of wholesale price is applied,
the monetary amount of tax paid by a wholesaler on any gallon of diesel oil
sold to a retailer shall not be less than the monetary amount of tax paid per
gallon of diesel oil by the retailer to whom the wholesaler charges the highest
price per gallon of diesel oil, and in addition thereto an amount, to be
known as the "county of Hawaii fuel tax", as shall be levied pursuant
to section 243-5;
(3) For each gallon of diesel oil sold or used in the
county of Maui, or sold in any other county for ultimate use in the county of
Maui, the greater of 15 cents state tax[,] or a tax of per
cent of the wholesale price to the retailer per gallon of diesel oil; provided
that if the tax based on a percentage of wholesale price is applied, the
monetary amount of tax paid by a wholesaler on any gallon of diesel oil sold to
a retailer shall not be less than the monetary amount of tax paid per gallon of
diesel oil by the retailer to whom the wholesaler charges the highest price per
gallon of diesel oil, and in addition thereto an amount, to be known as the
"county of Maui fuel tax", as shall be levied pursuant to section
243-5; and
(4) For each gallon of diesel oil sold or used in the
county of Kauai, or sold in any other county for ultimate use in the county of
Kauai, the greater of 15 cents state tax[,] or a tax of per
cent of the wholesale price to the retailer per gallon of diesel oil; provided
that if the tax based on a percentage of wholesale price is applied, the
monetary amount of tax paid by a wholesaler on any gallon of diesel oil sold to
a retailer shall not be less than the monetary amount of tax paid per gallon of
diesel oil by the retailer to whom the wholesaler charges the highest price per
gallon of diesel oil, and in addition thereto an amount, to be known as
the "county of Kauai fuel tax", as shall be levied pursuant to
section 243-5.
If any user of diesel oil furnishes a certificate, in a form that the department shall prescribe, to the distributor or if the distributor who uses diesel oil signs the certificate, certifying that the diesel oil is for use in operating a motor vehicle or motor vehicles in areas other than upon the public highways of the State, the tax as provided in paragraphs (1) to (4) shall not be applicable. If a certificate is not or cannot be furnished and the diesel oil is in fact for use for operating a motor vehicle or motor vehicles in areas other than upon public highways of the State, the user thereof may obtain a refund of all taxes thereon imposed by the foregoing paragraphs. The department shall adopt rules to administer the refunding of such taxes.
For the purposes of subsection (a) and this subsection, the term "wholesale price" means the amount a wholesaler of liquid fuel or diesel oil charges a retailer prior to the inclusion of any taxes."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act shall take effect on July 1, 2017.
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INTRODUCED BY: |
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Report Title:
State Fuel Tax
Description:
Changes the assessment of the state fuel tax from a specified cents per gallon to the greater of a specified cents per gallon or a specified percentage of the wholesale price per gallon to the retailer, subject to a minimum monetary amount of tax based upon the tax paid by certain retailers.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
