Bill Text: HI SB2721 | 2022 | Regular Session | Amended
Bill Title: Relating To Energy Tax.
Spectrum: Partisan Bill (Democrat 6-0)
Status: (Introduced - Dead) 2022-02-17 - Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM. [SB2721 Detail]
Download: Hawaii-2022-SB2721-Amended.html
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THE SENATE |
S.B. NO. |
2721 |
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THIRTY-FIRST LEGISLATURE, 2022 |
S.D. 1 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO ENERGY TAX.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Chapter 243, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§243- Flight assistance
tax; aviation fuel; distributors. (a) In addition to any other taxes provided by law,
subject to the exemptions set forth in section 243-7, there is hereby imposed a
flight assistance tax on each barrel or fractional part of a barrel of gasoline
or other aviation fuel sold for use in or used for airplanes sold by a
distributor to any retail dealer or end user of gasoline or other aviation fuel
sold for use in or used for airplanes, other than a refiner. The tax shall be $1.05 on each barrel or
fractional part of a barrel of gasoline or other aviation fuel sold for use in
or used for airplanes.
The tax imposed by this subsection
shall be paid by the distributor of the gasoline or other aviation fuel sold
for use in or used for airplanes.
(b) Each distributor subject to the tax imposed
by subsection (a), on or before the last day of each calendar month, shall
file, in the form and manner prescribed by the department, a return statement
of the tax under this section for which the distributor is liable for the
preceding month. The form and payment of
the tax shall be transmitted to the department in the form and manner
prescribed by the department.
(c) Notwithstanding section 248-8 to the
contrary, the flight assistance tax revenues collected under subsection (b)
shall be paid over to the director of finance for deposit into the flight
assistance tax special fund established under section 248- .
(d) Every distributor shall keep in the State and
preserve for five years a record in a form as the department shall prescribe
showing the total number of barrels, and the fractional part of barrels, of gasoline
or other aviation fuel sold for use in or used for airplanes sold by the
distributor during any calendar month.
The record shall show any other data and figures relevant to the
enforcement and administration of this chapter as the department may require.
(e) For the purposes of this section:
"Barrel"
may be converted to million British thermal units, using the United States
Department of Energy, Energy Information Administration annual energy review or
annual energy outlook.
"Department"
means the department of taxation."
SECTION 2. Chapter 248, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§248- Flight assistance tax special fund; uses. There is established in the state treasury a flight assistance tax special
fund into which shall be deposited the flight assistance tax established under
section 243- ; provided that:
(1) Fifty per cent of the moneys in the fund shall
be set aside for the maintenance, operation, and repair of the statewide system
of airports;
(2) Thirty per cent of the moneys in the fund shall
be set aside for airport innovation projects; and
(3) Twenty per cent of the moneys in the fund
shall be set aside for aeronautical and aerospace development."
SECTION 3. Section 248-8, Hawaii Revised Statutes, is amended to read as follows:
"§248-8 Special funds in treasury of State. There are created in the treasury of the State three special funds to be known, respectively, as the state highway fund, the airport revenue fund, and the boating special fund. All taxes collected under chapter 243 in each calendar year, except the "county of Hawaii fuel tax", "city and county of Honolulu fuel tax", "county of Maui fuel tax", and "county of Kauai fuel tax", shall be deposited in the state highway fund; provided that:
(1) All taxes collected under chapter 243 with respect to gasoline or other aviation fuel sold for use in or used for airplanes, except for the flight assistance tax established under section 243- , shall be set aside in the airport revenue fund; and
(2) All taxes collected under chapter 243 with respect to liquid fuel sold for use in or used for small boats shall be deposited in the boating special fund.
As used in this section, "small boats" means all vessels and other watercraft except those operated in overseas transportation beyond the State, and ocean-going tugs and dredges. The chairperson of the board of land and natural resources, from July 1, 1992, and every three years thereafter, shall establish standards or formulas that will as equitably as possible establish the total taxes collected under chapter 243 in each fiscal year that are derived from the sale of liquid fuel for use in or used for small boats. The amount so determined shall be deposited in the boating special fund.
An amount equal to 0.3 per cent of the highway fuel tax but not more than $250,000 collected under chapter 243 shall be allocated each fiscal year to the special land and development fund for purposes of the management, maintenance, and development of trails and trail accesses under the jurisdiction of the department of land and natural resources established under section 198D-2."
SECTION 4. New statutory material is underscored.
SECTION 5. This Act shall take effect on January 1, 2023.
Report Title:
Aviation Fuel; Flight Assistance Tax; Flight Assistance Tax Special Fund
Description:
Establishes the flight assistance tax on aviation fuel to be placed in the Flight Assistance Tax Special Fund for certain uses. Effective 1/1/2023. (SD1)
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.
