THE SENATE	S.B. NO.	2946
TWENTY-SIXTH LEGISLATURE, 2012
STATE OF HAWAII

A BILL FOR AN ACT

 

 

relating to transportation.

 

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 

     SECTION 1.  The purpose of this Act is to:

     (1)  Extend the increase in the rental motor vehicle surcharge tax under section 251-2(a), Hawaii Revised Statutes, to $7.50 per day until June 30, 2013, and deposit $4.50 per day of the tax revenue into the general fund until that same date; and

     (2)  Extend the suspension of rental motor vehicle customer facility charges formerly established under section 261-7(h), Hawaii Revised Statutes, until June 30, 2013.

     SECTION 2.  Section 251-2, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:

     "(a)  There is levied and shall be assessed and collected each month a rental motor vehicle surcharge tax of $7.50 a day, except that after June 30, [2012,] 2013, the tax shall be $3 a day, or any portion of a day that a rental motor vehicle is rented or leased.  The rental motor vehicle surcharge tax shall be levied upon the lessor; provided that the tax shall not be levied on the lessor if:

     (1)  The lessor is renting the vehicle to replace a vehicle of the lessee that is being repaired; and

     (2)  A record of the repair order for the vehicle is retained either by the lessor for two years for verification purposes or by a motor vehicle repair dealer for two years as provided in section 437B-16."

     SECTION 3.  Act 104, Session Laws of Hawaii 2011, is amended by amending section 8 to read as follows:

     "SECTION 8.  This Act shall take effect on June 30, 2011; provided that part II of this Act shall take effect on July 1, 2011; provided further that on June 30, [2012,] 2013, sections 4 and 5 of this Act shall be repealed and sections 251-5 and 261‑7, Hawaii Revised Statutes, shall be reenacted in the form in which they read on the day before the effective date of this Act."

     SECTION 4.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 5.  This Act shall take effect on June 29, 2012.

 

INTRODUCED BY:	_____________________________

 

 

Report Title:

Transportation; Rental Motor Vehicle Surcharge Tax; Rental Motor Vehicle Customer Facility Charges

 

Description:

Extends the increase in the rental motor vehicle surcharge tax to $7.50 per day until June 30, 2013, and deposits $4.50 per day of the tax into the general fund until that date; extends the suspension of the rental motor vehicle customer facility charges until June 30, 2013.

 

 

 

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.