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Paget S . B . NO . 3o5'g' <br /> 1 ordinance. Beginning on January 1, 2019, the director of <br /> 2 taxation shall levy, assess, collect, and otherwise administer <br /> 3 the county surcharge on state tax. " <br /> 4 SECTION 2 . Section 237-8 . 6, Hawaii Revised Statutes, is <br /> 5 amended by amending subsection (b) to read as follows: <br /> 6 " (b) Each county surcharge on state tax that may be <br /> 7 adopted or extended pursuant to section 46-16 . 8 shall be levied <br /> 8 beginning in a taxable year after the adoption of the relevant <br /> 9 county ordinance; provided that no surcharge on state tax may. be <br /> 10 levied: <br /> 11 (1) Prior to: <br /> 12 (A) January 1, 2007, if the county surcharge on state <br /> 13 tax was established by an ordinance adopted prior <br /> 14 to December 31, 2005; or <br /> 15 (B) January 1, 2019, if the county surcharge on state <br /> 16 tax was established by the adoption of an <br /> 17 ordinance after June 30, 2015, but prior to <br /> 18 [March 31, ] September 30, 2018 ; and <br /> 19 (2) After December 31, 2030 . " <br /> 20 SECTION 3 . Section 238-2 . 6, Hawaii Revised Statutes, is <br /> 21 amended by amending subsection (b) to read as follows : <br /> 2018-0935 SB SMA_ .doc 2 <br /> 11111111 III.itt I II I IItIIIIi al 11111 11111 <br />