GENERAL EXCISE, USE, MISCELLANEOUS, County surcharge on state tax for road maintenance and repair
INTRODUCED BY: SB by Keith-Agaran, Baker, English, Ruderman, Tokuda; HB by Souki & Yamane
BRIEF SUMMARY: Adds a new section to HRS chapter 46 to allow each county to establish a surcharge of 0.5% on the state’s general excise tax under HRS chapter 237 and the use tax under HRS chapter 238. The surcharge shall be imposed by ordinance provided a county has held a public hearing on the proposed ordinance. Requires a county electing to impose the surcharge to notify the director of taxation within ten days after the county adopts the surcharge and requires the director to levy, assess, collect and administer the county surcharge tax no earlier than January 1, ____. The surcharge shall be used for operating costs of public transportation within each county for public transportation systems, including public roadways or highways, public buses, trains, ferries, pedestrian paths or sidewalks, or bicycle paths; and expenses in complying with the Americans with Disabilities Act of 1990.
If an ordinance to impose an additional county surcharge on the state tax is adopted by December 31, _______; the ordinance shall be repealed on December 31, 2022; and sections of this act adopting the surcharge shall be repealed on December 3, 2022. Continue reading SB 2761; HB 1728 (Identical)