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.►<' ` <br /> •° p� Lincoln S.T.Ashida <br /> Harry Kim off. <br /> Mayor Corporation Counsel <br /> Gerald Takase <br /> -o---_ Assistant Corporation <br /> -q oF'M�'' Counsel <br /> COUNTY OF HAWAII <br /> OFFICE OF THE CORPORATION COUNSEL <br /> 101 Aupuni Street,Suite 325 • Hilo,Hawaii 96720-4262 • (808)961-8251 • Fax(808)961-8622 <br /> March 19, 2007 <br /> Sent via email; no hard copy will follow <br /> Corporation Counsel Numbered Memorandum 2007-02 <br /> Memorandum <br /> TO: OFFICE OF THE MAYOR <br /> HAWAII COUNTY COUNCIL <br /> OFFICE OF THE COUNTY CLERK <br /> ALL COUNTY DEPARTMENTS AND AGENCIES <br /> ALL COUNTY BOARDS AND COMMISSIONS <br /> FROM: CRAIG T. MASUDA —� <br /> Deputy Corporation Counsel <br /> RE: COUNTY SURCHARGE ON STATE EXCISE TAX <br /> Act 247 of the 2005 State Legislature authorized the counties to collect a surcharge on <br /> the State Ekcise Tax. As of January 1, 2007, only the City and County of Honolulu has enacted <br /> an ordinance authorizing the collection of this additional tax at a rate of 0.5%.1 Please note, <br /> however, that contracts entered into prior to June 30, 2006, which do not provide for passing on <br /> increases in taxes within the terms of the contract are not subject to the 0.5% surcharge.2 <br /> Collection of this 0.5% surcharge is administered by the State Department of Taxation, and the <br /> State Department of Taxation developed Chapter 18-237-8.6 of the Hawaii Administrative <br /> Rules (hereinafter"HAR") for the administration of this surcharge. <br /> HAR Chapter 18-237-8 is premised on two primary factors: <br /> 1. Allotment of income to a tax district within or outside the Oahu <br /> Tax District. <br /> 2. Physical presence within or outside the Oahu Tax District. <br /> I Ordinance 07-001,Revised Ordinances.of the City and County of Honolulu. Sec.6-60.1. <br /> Z Section 237-8.6(c),Hawaii Revised Statutes. <br /> Hawaii County is an Equal Opportunity Provider and Employer <br />