Bill Text: HI SB2140 | 2020 | Regular Session | Introduced
Bill Title: Relating To Taxation.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Engrossed - Dead) 2020-02-27 - Referred to FIN, referral sheet 34 [SB2140 Detail]
Download: Hawaii-2020-SB2140-Introduced.html
|
THE SENATE |
S.B. NO. |
2140 |
|
THIRTIETH LEGISLATURE, 2020 |
|
|
|
STATE OF HAWAII |
|
|
|
|
|
|
|
|
||
|
|
||
A BILL FOR AN ACT
RELATING TO TAXATION.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 46-16.8, Hawaii Revised Statutes, is amended by amending subsection (c) to read as follows:
"(c) Each county that has not established a surcharge on state tax prior to July 1, 2015, may establish the surcharge at the rates enumerated in sections 237-8.6 and 238-2.6. A county electing to establish this surcharge shall do so by ordinance; provided that:
(1) No ordinance shall be adopted until the county has conducted a public hearing on the proposed ordinance;
(2) The ordinance
shall be adopted prior to [March 31, 2019;] June 30, 2021; and
(3) No county surcharge on state tax that may be authorized under this subsection shall be levied prior to January 1, 2019, or after December 31, 2030.
A county electing to exercise the
authority granted under this subsection shall notify the director of taxation
within ten days after the county has adopted a surcharge on state tax ordinance. Beginning on January 1, 2019, [or]
January 1, 2020, January 1, 2021, or January 1, 2022, as applicable
pursuant to sections 237-8.6 and 238-2.6, the director of taxation shall levy,
assess, collect, and otherwise administer the county surcharge on state tax."
SECTION 2. Section 237-8.6, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b)
Each county surcharge on state tax that may be adopted or extended
pursuant to section 46-16.8 shall be levied beginning in a taxable year after
the adoption of the relevant county ordinance; provided that no surcharge on
state tax may be levied:
(1) Prior to:
(A) January 1, 2007, if the county surcharge on state tax was established by an ordinance adopted prior to December 31, 2005;
(B) January 1, 2019,
if the county surcharge on state tax was established by the adoption of an
ordinance after June 30, 2015, but prior to June 30, 2018; [or]
(C) January 1, 2020,
if the county surcharge on state tax was established by the adoption of an
ordinance on or after June 30, 2018, but prior to March 31, 2019; [and]
(D) January 1, 2021, if the county surcharge on state tax was established by the adoption of an ordinance on or after March 31, 2019, but prior to June 30, 2020; or
(E) January 1, 2022, if the county surcharge on state tax was established by the adoption of an ordinance on or after June 30, 2020, but prior to June 30, 2021; and
(2) After December 31, 2030."
SECTION 3. Section 238-2.6, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b)
Each county surcharge on state tax that may be adopted or extended shall
be levied beginning in a taxable year after the adoption of the relevant county
ordinance; provided that no surcharge on state tax may be levied:
(1) Prior to:
(A) January 1, 2007, if the county surcharge on state tax was established by an ordinance adopted prior to December 31, 2005;
(B) January 1, 2019,
if the county surcharge on state tax was established by the adoption of an
ordinance after June 30, 2015, but prior to June 30, 2018; [or]
(C) January 1, 2020,
if the county surcharge on state tax was established by the adoption of an
ordinance on or after June 30, 2018, but prior to March 31, 2019; [and]
(D) January 1, 2021, if the county surcharge on state tax was established by the adoption of an ordinance on or after March 31, 2019, but prior to June 30, 2020; or
(E) January 1, 2022, if the county surcharge on state tax was established by the adoption of an ordinance on or after June 30, 2020, but prior to June 30, 2021; and
(2) After December 31,
2030."
SECTION 4. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 5. This Act shall take effect upon its approval.
|
INTRODUCED BY: |
_____________________________ |
|
|
By Request |
Report Title:
Maui County Mayor's Package; Surcharge on State Tax; Extension
Description:
Extends the period in which a county may adopt a surcharge on state tax, under certain conditions, from 3/31/2019 to 6/30/2021.
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.
