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***FOR PUBLICATION IN WEST'S HAWAII REPORTS AND PACIFIC REPORTER***
<br /> NATURE OF REQUEST REQUEST AWARD NOTES
<br /> 1 . Attorneys' fees 36, 498 . 38 24 , 278 . 04 Amount
<br /> for appeal of requested
<br /> Condemnation 1' less
<br /> $12, 220 . 0610
<br /> 2 . Attorneys' fees 8, 198 . 50 0
<br /> for preparing
<br /> Request for fees
<br /> and costs
<br /> 3 . Excise tax on 2, 054 . 97 1, 092 . 51 At a rate of
<br /> attorneys' fees 4 . 5%11
<br /> for Condemnation 1
<br /> and Request
<br /> s This amount was calculated by subtracting from the total amount
<br /> requested, the amounts for those entries that appeared to relate to the
<br /> preparation of the Request, which amounted to $8, 198 .50, and are analyzed
<br /> separately.
<br /> to The following items were excluded because, as explained supra, it
<br /> was not clear that they were related in their entirety to Appellant' s
<br /> successful appeal of Condemnation 1: 06/17/08 32 . 50, 06/23/08 260. 00,
<br /> 05/23/08 405. 00, 05/28/08 225. 00, 06/02/08 225. 00, 06/02/08 195. 00, 06/05/08
<br /> 234 . 00, 06/06/08 150. 00, 06/09/08 180.00, 06/24/08 330. 00, 06/25/08 30. 00,
<br /> 07/09/08 30.00, 08/26/08 65. 00, 08/27/08 97.50, 09/05/08 408 .28, 09/10/08
<br /> 13. 61, 09/17/08 408 .28, 09/22/08 206. 41, 09/24/08 147 . 43, 09/29/08 459.09,
<br /> 09/29/08 -589. 74, 10/03/08 115. 00, 10/06/08 585. 00, 10/07/08 422.50, 10/07/08
<br /> 75.00, 10/08/08 357 . 50, 10/09/08 682. 50, 10/10/08 1, 007.50, 10/13/08 69.00,
<br /> 10/13/08 780.00, 10/14/08 483. 00, 10/14/08 715. 00, 10/15/08 150.00, 10/15/08
<br /> 975. 00, 10/16/08 299. 00, 10/16/08 812.50.
<br /> 11 HRS § 237-13 (6) (A) (Supp. 2008) provides in relevant part as
<br /> follows with regard to excise tax:
<br /> There is hereby levied and shall be assessed and
<br /> collected annually privilege taxes against persons on
<br /> account of their business and other activities in the State
<br /> measured by the application of rates against values of
<br /> products, gross proceeds of sales, or gross income,
<br /> whichever is specified, as follows:
<br /> ( 6) Tax on service business.
<br /> (A) Upon every person engaging or continuing
<br /> within the State in any service business
<br /> or calling including professional services
<br /> not otherwise specifically taxed under
<br /> this chapter, there is likewise hereby
<br /> levied and shall be assessed and collected
<br /> a tax equal to four per cent of the gross
<br /> income of the business [ . ]
<br /> (continued. . . )
<br /> 35
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