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On July 1, 2013, and thereafter, the tax rate shall be: <br />(1) <br />(2) <br />(3) <br />(4) <br />(5) <br />(6) <br />$6.03 per wine gallon on distilled spirits; <br />$2.17 per wine gallon on sparkling wine; <br />$1.43 per wine gallon on still wine; <br />$0.90 per wine gallon on cooler beverages; <br />$0.98 per wine gallon on beer other than draft beer; <br />$0.59 per wine gallon on draft beer; <br />and at a proportionate rate for any other quantity so sold or used. <br />(b) Beginning July 1, 2013, the increase in the gallonage tax shall begin and the <br />additional thirty percent per gallon collected shall be reimbursed to each county by the amount of <br />additional gallonage tax collected from that county; however, fines on the increased tax revenue <br />shall be retained by the State of Hawai`i to compensate it for the expense of collection. Tax <br />revenues from this Act shall be kept by the respective counties in a special fund, and be <br />accounted for as a separate line item in their respective budgets. <br />fcl The tax collected for the period July 1, 2013 and thereafter as set forth under <br />subparagraph (a) above shall only be used to pay for Police, Fire, Emergency Medical Services, <br />road clean -up, prosecution, and may also be used for training, the purchase of any equipment <br />deemed necessary by the respective county departments, education and public service <br />announcements utilized to reduce driving while under the influence of an intoxicant. <br />[ (b) ] (d) The tax levied pursuant to subsection (a) shall be paid only once upon the <br />same liquor; provided further that the tax shall not apply to: <br />(1) Liquor held for sale by a permittee but not yet sold; <br />(2) Liquor sold by one permittee to another permittee; <br />(3) Liquor which under the Constitution and laws of the United States cannot be <br />legally subjected to the tax imposed by this chapter so long as and to the extent to <br />which the State is without power to impose the tax; <br />(4) Liquor sold for sacramental purposes or the use of liquor for sacramental <br />purposes, or any liquor imported pursuant to section 281 -33; and <br />Alcohol sold pursuant to section 281 -37 to a person holding a purchase permit or <br />prescription therefor, or any sale or use of alcohol, so purchased, for other than <br />beverage purposes." <br />(5) <br />2 <br />