Bill Text: HI SB1201 | 2021 | Regular Session | Amended
Bill Title: Relating To General Excise Tax Licenses.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-02-12 - Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. [SB1201 Detail]
Download: Hawaii-2021-SB1201-Amended.html
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THE SENATE |
S.B. NO. |
1201 |
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THIRTY-FIRST LEGISLATURE, 2021 |
S.D. 1 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO GENERAL EXCISE TAX LICENSES.
BE IT ENACTED
BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 237-9, Hawaii Revised Statutes, is amended by amending subsections (a) and (b) to read as follows:
"(a) Except as provided in this section, any person
who has a gross income or gross proceeds of sales or value of products upon which
a privilege tax is imposed by this chapter, as a condition precedent to engaging
or continuing in such business, shall in writing apply for and obtain from the department
of taxation, upon [a one-time] an initial payment of the sum of $20,
a license to engage in and to conduct such business, upon condition that the person
shall pay the taxes accruing to the State under this chapter, and the person shall
thereby be duly licensed to engage in and conduct the business. The license provided for by this section shall
be valid for a period of two years and renewable biennially. The license shall not be transferable and shall
be valid only for the person in whose name it is issued and for the transaction
of business at the place designated therein.
The license may be inspected and examined, and shall at all times be conspicuously displayed at the place for
which it is issued.
(b) Licenses, license renewals, and applications
therefor shall be in such form as the department shall prescribe, except that where
the licensee is engaged in two or more forms of business of different classification,
the license shall so state on its face. [The
license provided for by this section shall be effective until canceled in writing.] Any application for the reissuance of a previously
canceled license identification number after December 31, 1989, shall be regarded
as a new license application and subject to the payment of the [one-time]
license fee of $20. The department may
charge a fee of no more than $20 for license renewals and may require license renewals
to be submitted in an electronic form.
The director may revoke or cancel any license issued under this chapter for
cause as provided by rules adopted pursuant to chapter 91."
SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 4. This Act shall take effect upon approval; provided that the renewal fees pursuant to this Act shall not be imposed before January 1, 2022.
Report Title:
Taxes; General Excise Tax Licenses
Description:
Beginning 1/1/2022, requires that any general excise tax license issued under section 237-9, Hawaii Revised Statutes, be renewed biennially. Allows the department of taxation to charge a fee for biennial renewals. Allows the department of taxation to require electronic biennial renewals. (SD1)
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.
