HOUSE OF REPRESENTATIVES

H.R. NO.

68

TWENTY-SEVENTH LEGISLATURE, 2013

 

STATE OF HAWAII

 

 

 

 

 

HOUSE RESOLUTION

 

 

requesting the department of commerce and consumer affairs and the department of taxation to conduct a study examining the parity of the current tax fee structure imposed on video programming service providers.

 

 

 


     WHEREAS, video programming service providers deliver video programming service, usually for a subscription fee; and

 

     WHEREAS, all companies that provide video programming service benefit from state and local laws and policies that facilitate the provision of programming signal to paying customers; and

 

     WHEREAS, in Hawaii, providers of cable video programming service are required to pay a franchise fee based on income received from cable service subscribers; and

 

     WHEREAS, because franchise fees were established prior to technological advances that permit a variety of methods for delivering video programming service, only some providers are subject to franchise fees; and

 

     WHEREAS, increasing competition among video programming service providers will require state regulatory agencies to keep pace with the rapidly changing market; and

 

     WHEREAS, the State should "level the playing field" for all video programming service providers and require all providers to pay the franchise fee; and

 

     WHEREAS, Hawaii consumers should be provided a tax- and fee-neutral choice among video programming service providers with functionally equivalent service taxed in a similar manner, regardless of the provider's method of delivery of service; now, therefore,

 

     BE IT RESOLVED by the House of Representatives of the Twenty-seventh Legislature of the State of Hawaii, Regular Session of 2013, that the Department of Commerce and Consumer Affairs and the Department of Taxation are requested to conduct a study to review the parity of the current tax and fee structure applicable to all video programming service providing service to Hawaii customers; and

 

     BE IT FURTHER RESOLVED that it is requested that the study identify all video programming service providers that provide service to Hawaii customers and a comparison of each provider's tax and fee structure as required by Hawaii state laws; and

 

     BE IT FURTHER RESOLVED that the Department of Commerce and Consumer Affairs and the Department of Taxation are requested to submit a report of their findings and recommendations, including any proposed legislation, to the Legislature no later than twenty days prior to the convening of the Regular Session of 2014; and

 

     BE IT FURTHER RESOLVED that certified copies of this Resolution be transmitted to the Director of Commerce and Consumer Affairs and the Director of Taxation.

 

 

 

 

OFFERED BY:

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Report Title: 

Video Programming Service Providers; Study