RES 289 Draft 01 2010-2012 - Laserfiche WebLink

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(6) $0.54 per wine gallon on draft beer; On July 1, 2013, and thereafter, the tax rate shall be: (1) $6.03 per wine gallon on distilled spirits; (2) $2.17 per wine gallon on sparkling wine; (3) $1.43 per wine gallon on still wine; (4) $0.90 per wine gallon on cooler beverages; (5) $0.98 per wine gallon on beer other than draft beer; (6) $0.59 per wine gallon on draft beer; and at a proportionate rate for any other quantity so sold or used. (b) Beginning July 1, 2014, the increase in the gallonage tax shall begin and the additional thirty percent per gallon collected shall be reimbursed to each county by the amount of additional gallonage tax collected from that county; however, fines on the increased tax revenue shall be retained by the State of Hawai`i to compensate it for the expense of collection. Tax revenues from this Act shall be kept by the respective counties in a special fund, and be accounted for as a separate line item in their respective budgets. (c) The tax collected for the period July 1, 2014 and thereafter as set forth under subparagraph (a) above shall only be used to pay for Police, Fire, Emergency Medical Services, road clean-up, prosecution, and may also be used for training, the purchase of any equipment deemed necessary by the respective county departments, education and public service announcements utilized to reduce driving while under the influence of an intoxicant. [(b)] (d) The tax levied pursuant to subsection (a) shall be paid only once upon the same liquor; provided further that the tax shall not apply to: (1) Liquor held for sale by a permittee but not yet sold; (2) Liquor sold by one permittee to another permittee; (3) Liquor which under the Constitution and laws of the United States cannot be legally subjected to the tax imposed by this chapter so long as and to the extent to which the State is without power to impose the tax; (4) Liquor sold for sacramental purposes or the use of liquor for sacramental purposes, or any liquor imported pursuant to section 281-33; and (5) Alcohol sold pursuant to section 281-37 to a person holding a purchase permit or prescription therefor, or any sale or use of alcohol, so purchased, for other than beverage purposes." 2