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Ordinance 05-164
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Ordinance 05-164
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8/30/2011 12:04:15 PM
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premises shall not be exempt but the remaining portion of the premises <br />shall not be deprived of the exemption if the remaining portion is used <br />exclusively for purposes within the conditions necessary for exemption. In <br />the event of an exemption of a portion of a building, the tax shall be <br />assessed upon so much of the value of the building (including the land <br />thereunder and the appurtenant premises) as the proportion of the floor <br />space of the nonexempt portion bears to the total floor space of the <br />building. <br />(e) The term "for nonprofit purposes," as used in this section requires that no <br />monetary gain or economic benefit inure to the person claiming the exemption, or <br />any private shareholder, member, or trust beneficiary. "Monetary gain" includes <br />without limitation any gain in the form of money or money's worth. "Economic <br />benefit" includes without limitation any benefit to a person in the course of <br />business, trade, occupation, or employment. <br />SECTION 3. Material to be repealed is stricken and bracketed. New material is <br />underscored. In printing this ordinance, the brackets, bracketed material and <br />underscoring need not be included. <br />SECTION 4. If any provision of this ordinance, or the application thereof to any <br />person or circumstance, is held invalid, such invalidity shall not affect other provisions or <br />applications of the ordinance which can be given effect without the invalid provision or <br />application, and to this end, the provisions of this ordinance are declared to be severable. <br />SECTION 5. This ordinance shall take effect upon its approval. <br />INTRODUCED BY: <br />In <br />COUNICIL MEMBER, COUNTY OF HAWAII <br />Kona Pawai `i <br />Date of Introduction: November 22, 2005 <br />Date of Ist Reading: November 22, 2005 <br />Date of 2nd Reading: December 7, 2005 <br />Effective Date: December 15, 2005 <br />RED REINCE: Comm. 568 <br />
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