HomeMy WebLinkAboutCOM 0346.001 2002-2004 Safarik, Gary
From: Amanda Martin [Amanda.Martin@co.maui.hi.us]
Sent: Monday, October 20, 2003 8:44 AM
To: gsafarik@interpac.net
Subject: Fwd: County General Excise Tax Bill
county county taxB.tloc
taxe_summary.tloc A tC,tl V GL
iirne__._...-- . Y _
Amanda M. Martin pate r~-t
~3
Executive Assistant County Coundl P-~w i 12C
Office of Council Chair Dain P. Kane
email: amanda.martinCa~co maul hi us
phone: 808-270-7760 fax: 808-270-7639
"Okudara 8 Associates" <okudaraCa~hawaii rr com> 10/16/2003 9:17:12
AM Dain:
Attached are the next version of the tax bill incorporating Donna Kim's input and input from Cal
Say.
Donna wanted to require the counties to use one per cent of the TAT revenues that they receive
for visitor promotion and marketing in their respective counties. She also wanted some of the
TAT revenues to be expended in the City and County of Honolulu if they enacted the excise tax.
Cal Say wanted some of the revenues to go to the general fund. In addition, the Speaker asked if
the counties are willing to send them (the President of the Senate, the Speaker of the House, and
Tourism Committee chairs) letters from the councils and mayors stating that they support the bill.
Grant Tanimoto of the Tax Department is also reviewing the bill for conflicts with the Streamlined
Sales and Use Tax Agreement. We may have to make the tax a separate chapter under the
Hawaii Revised Statutes to get around the requirements of the Agreement.
I look forward to your comments.
Jon
Comm. Noc ~ `
Ref. To~rsf°
Ref. Uate ~~T 2 1.7(103
Summary of Proposed Bill
The proposed bill authorizes the counties to establish a general excise tax on the retail
sales of tangible personal property. The bill is drafred to attempt to avoid conflict with the
Streamlined Sales and Use Tax Agreement by applying it only to retail sales of tangible
personal property in Hawaii.
The authority to establish a use tax was deleted. The use tax is an excise tax on the use of
tangible personal property "which is imported" or purchased from an unlicensed seller, for
use in this State.
The bill provides that a county shall establish the general excise tax by ordinance. A
county general excise tax cannot be established on:
(I) Sales taxable at the one-half per cent rate under Chapter 237
(manufacturers and wholesalers);
(2) Sales taxable at the 0.15 per cent rate under Chapter 237 (insurance
solicitors and agents);
(3) Service businesses;
(4) Sales from interstate or foreign commerce;
(5) Sales exempt from Chapter 237.
Defines "retail sales of tangible personal property" as the sale of tangible personal
property for consumption or use by the purchaser and not for resale. "Tangible personal
property" is defined as personal property that can be seen, weighed, measured, felt, or
touched, or that is in any other manner perceptible to the senses. (Tangible personal
property uses the definition from the Streamlined Sales and Use Tax Agreement, except
that the Agreement's definition also includes electricity, water, gas, steam, and prewritten
computer software.)
A county enacting an excise tax ordinance shall notify the Director of Taxation within ten
days of enactment. The Director of Taxation shall levy, assess, collect, and administer the
county general excise tax. The bill provides that the Director shall have one year after the
ordinance is enacted to prepare to implement the tax. The Tax Department is authorized
to retain 5 per cent of the taxes collected for its administrative costs.
If a county with a population of two hundred thousand of more enacts a county general
excise tax, the distribution of the transient accommodations tax revenues is as follows:
(1) 20.3 per cent into the Convention Center Enterprise Special Fund (repeals
the $31 million cap on the Fund -the Fund would receive approximately
$35.5 million);
(2) 38.0 per cent into the Tourism Special Fund (requires $1 million to be
distributed for state parks and trail and access, and 1 per cent of the
revenues in the Fund to be used for visitor industry promotion and
marketing in the City and County of Honolulu -the Fund would receive
approximately $66.5 million)
(3) ] 0.20 per cent of transient accommodations revenues to Kauai County
(approximately $17.85 million -Kauai now at $1 1.37 million);
(4) ] 3.10 per cent of transient accommodations revenues to Hawaii County
(approximately $22.93 million -Hawaii now at $14.58 million);
(5) 16.10 per cent of transient accommodations revenues to Maui County
(approximately $28.18 million- Maui now at $17.88 million); and
(6) 2.3 per cent of transient accommodations revenues to the general fund.
(approximately $4.02 million)
The counties are required to use one per cent of the TAT revenues that are transferred for
tourism promotion and marketing.
If more than one county establishes the county general excise tax, transient
accommodations tax revenues are distributed as follows:
(1) 20.3 per cent to the Convention Center Enterprise Special Fund (This
should amount to about $35.53 million);
(2) 40.0 per cent to the Tourism Special Fund (This should amount to about
$70 million -requires 1 per cent of the revenues in the Fund to be used for
visitor industry promotion and marketing in the counties enacting the
county general excise tax.);
(3) 15.0 per cent to each county not establishing a county general excise tax
(This amounts to about $26.25 million.); and
(4) Moneys remaining after the revenues are distributed above, shall be
deposited into the general fund. (This should amount to about $16.98
million.)
The counties are required to use one per cent of the TAT revenues that are transferred for
tourism promotion and marketing.
The bill requires a county enacting a county general excise tax ordinance to pay the
department of taxation for its costs in implementing the county general excise tax
ordinance.
.B. NO.
A BILL FOR AN ACT
RELATING TO COUNTY TAXES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
1 SECTION 1. Section 96-16.7, Hawaii Revised Statutes, is
2 amended to read as follows:
3 ~~~46-16.7 County general excise tax. [-ate-'=
4 (a) Each county, except the county of Kalawao, may
5 establish a general excise tax [ar~~se~x
6 '~,'f U__ on the gross proceeds of retail sales of
7 tangible personal property. Each county shall establish the
8 general excise tax [ate }rse~x by ordinance.
9
10 3a1 1 ~ ~ ~ a r ~ c ^ F.. r . r s~-I-rr-6 ~z
I1 8e urr~ess ea~ter~e~ea~ed~tt~-scant to
12 s+rbse~--TE~A}e-~rd>-n a n e e
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..F +h.. ,hl y~~iiixa iii ~'z ~br` pu vti+u Nor
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IS -
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t7 ~ ~ .
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Paget w'O.
1 ~ ,
2
3 (b) Each county shall notify the director of taxation
4 within ten days after the county has adopted a general excise
5 tax c_°c,°;^] ordinance, and the director of
6 taxation shall levy, assess, collect, and otherwise administer
7 the general excise tax " ^ for the taxable
8 year beginning [ _
9 $_-rierc-~r-c-~rz~l-~'6 t1 ~~"i BeE2m~2~~~, i___-____. _1
10 ^,-~-~o-] one year after the enactment of the ordinance by
ti the county.
12
13 tl-,. c+ L.., L. 1 1 Y.c u,~id u.~ fvii ~ .
14 Tl'J m L... ; + . , ...-1 + F u l l . 1-. l lr- a i i3i
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21 - ,
ZZ ki-Stu-~3t_ ~ F F ate. ai~larrZCCZ'erxTcri~e 'vv'iie ciiei
county tax8.doc
Page 3
.B. NO.
1
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Fie ~-a~-€ ' n a nee-~,m-~
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zz ~le~s'€fid 'n€e €he- a`e--~~easr~~~--te ~e-i~~~
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Page 4
.8. NO.
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5 ..~e~~t the a~ttettni; e` the c-wed-3~t----~~,-,~
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15 "~'~tg-mass-tan ge~tat ~ en, sewage, e~ baate
i6 e€ment a-r3 ;--Fay-}es-}new.,,;; ..9~ . ..1; en
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18 ~ ~ r
r "y
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21 Fe-s-t-s~€~and„~~: ~ and deve~e~ment aegtt: ° ~~-z-s~~--.c.~-
county tax8.doc
Page 5
.B. NO.
1 ,
2 ~ . ,.rn~-n9 `Tam-€~ E~ ~ ~ ~~--e
3-Fri-v,~ t r ~ ~ , ~ ~ n s-a , , € tt nd s o- ~r~ear.,---
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S (c) No county eneral excise tax shall be established on
9 any:
10 1) Gross income or ross proceeds taxable under chapter
11 237 at the one-half per cent tax rate-
12 2) Gross income or ross proceeds taxable under chapter
13 237 at the 0.15 er cent tax rate~
14 3) Gross income or ross proceeds taxable under section
15 237-13(6);
16 4) Gross income or gross proceeds of sales of tangible
17 personal property in interstate or foreign commerce~
IS or
19 5) Transactions, amounts, persons gross income or gross
24 proceeds exempt from tax under chapter 237
21 (d) As used in this section:
county tax8.doc
Page 6
.B. NO.
I "Retail sales of tangible personal propert means 'he
2 sale of tangible personal pro erty for consumption or use
3 ~ the purchaser and not for resale
4 "Tangible personal property" means personal property
5 that can be seen wei hed measured felt or touched or
6 that is in any other manner perceptible to the senses '
7 SECTION 2. Section 237-8.5, Hawaii Revised Statutes, is
8 amended to read as follows:
9 "§237-8.5 County general excise tax;
to __=_?.==~c;) administration. (a) The county general excise tax
II [arc-~--t~se ~a3f, ~ , ] upon the adoption of county ordinances
12 under section 46-16.7, shall be levied, assessed, and collected
13 as provided in this section on all gross proceeds and gross
14 income of the retail sale of tan ible personal ropert taxable
15 under this chapter at the four per cent tax rate.
16
17 q-en~ra~--e~eeise and x ~k-a ur~ha~ge ~asf sha' be
IS All
19 provisions of this chapter shall apply to the county general
20 excise tax and with respect to the
21 county general excise tax the director shall have
22 all the rights and powers provided under this chapter. In
county tax8.doc
Page 7 . ~ . ~ O .
1 addition, the director of taxation shall have the exclusive
2 rights and power to determine the county or counties in which a
3 person is engaged in business and, in the case of a person
4 engaged in business in more than one county, the director shall
5 determine through apportionment or other means, that portion of
6 the count general excise tax [end ± ~e•-*___ ~~_";u ]
i y "
7 attributable to business conducted in each county.
8 [
9 -„a ..p~....i ,.2et' en 4~-' ( ~-ra~ Sha' ~ be erica--~--vr
10 , ,
11 ...gam n,. ,.,...,t.,. ~~-~~8~ ...r; , : , a
12 mtg., i-~23f E-Y~'e-333E~--Else f:33f Stl ~'Eha~'E~e-~cra-rr
13 -~p~ ~ greeeeds er Q~ess inee~r <
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16 ' nEeITte "-iz-~ei v-cv--vs ~iay[nen~s--a `fie- BeeerR~e~ ~'~i-n~, 6}3
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18 a,. de €e~ thus- g
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22
county tax8.doc
Page 8
.B. NO.
F.-,..,. l l },-ter+r ,-1 T 'I f]
1 ii-~~~m~c-rivrrr-cTS~eri ~z-a-c ~ o-Z. i=r~c ' €-ccz-v-a-ircT=
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12 {~e~- (b) The director of taxation shall revise the general
13 excise tax forms to provide for the clear and separate
t4 designation of the imposition and payment of the county general
15 excise tax. [aid--~-se-R,x ~
16 The taxpayer shall designate the taxation district to which
17 the county general excise tax [aad rise-zap s-e~e~q-e] is
18 assigned in accordance with rules adopted by the director of
19 taxation under chapter 91. The taxpayer shall file a schedule
20 with the taxpayer's periodic and annual general excise and use
21 tax returns summarizing the amount of taxes assigned to each
2? taxation district.
county tax8.doc
Page 9 . ~ . ~ O .
I The penalties provided by section 231-39 for failure to
2 file a tax return shall be imposed on the amount of [s;;rc~ai-fie]
3 county general excise tax due on the return being filed for the
4 failure to file Y_he schedule required to accompany the return.
5 In addition, there shall be added to the tax an amount equal to
6 ten per cent of the amount of the [c__c~--~
--~,_;o) county general
7 excise tax [,n,-~~as] due on the return being filed for failure
8 to file the schedule or the failure to correctly report the
9 assignment of the general excise tax by taxation district on the
10 schedule required under this subsection.
12 ~ _F e ember g~>2-Err a€te 8e~ember ~-l,
13 ,
14 ~ EeF1' ng danttar-~~2893 Eaelr
15 €7 ('~3~ Ffy1Y ~1 t2 h l F 1
16 F~r ' tart'ng-a€~e Beeembe~ 3'~~;
17 , c
18 ,
19 11~rment}~1 ~ nn, ~ a~cd--at~~der~ r turns deems
21 ` t[nent a€ter 8eeember 3~ 8992, s-h~l
22
county tax8.doc
Page 10 . ~ . w ' O .
1 e~=sew-~s-e tames e~~ a r g e
3 (c) The department of taxation may retain five per cent of
4 the amount assessed and collected on behalf of a county as
5 reimbursement for the costs of the assessment and collection
6 incurred by the State."
7 SECTION 3. Section 237D-5.5, Hawaii Revised Statutes, is
8 repealed:
.C09'/T-L c m~~~~ ~~Y
9 [~\yc Trv-T.~ zsc::~ivx:c ceee:~dfl9 31;40139 1;c3E ~£119~ t333 ~a-~
1 ~ ~F-r~i s-~s€~~~-
~~s Ea ~e-€a=-ea-s-a~ ;r + r _ +
12 s€~-~~~~~, ..'~'_~l~ s~ta3-~--k~e ~e}aos~~ed the~a~
14 ~`""~~szm~-earn-}rigs €~em mene~+-s ~~n--t=.-.e-ta~s~ €~a
16
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vz-cz-crrrS~ __TSIR Si-"", _ _ _ _ _ _
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county tax8.doc
Page 11 . ~ . ~ O .
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3 d~~e€~~ e€ Wane a€ stteh €}mes and ~ n seen aara>3
4 " , -~€e~ne sha' ' de~es~€ rnene~ s €
5
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r
12 ~-h3 ~3' Cl~l1 ;n t ~}~aFee~nme~a~~cns €a3c eaer3~res
13
14 the t~i3^t ft3r~~ thr h t' L-..
15 t-wit=t~~e-d's~~~dt~€~ens €~e~rt~e
16 1=~t~ s t t
17
18 €ttnd S~~3a'' ~e IR3dc -t h,t .~1ti;~a~-ne ~c ~3e }c et-a~i-~-rrt-~. F
19
20
2t 1=he
22
county tax8.doc
Page 12 . ~ . ~ O .
I ~ h a~ , tip e~-~-e e e-~g E b-y-~-E he to t~ r i sin peera~-€~d--o~-~- ~-e a-sz
2 q o ~ , , v o vzi t=a n S-se n ~ d-eE efE#H!e da ~~-B f3 S c 33f e~f2rzic-s-i-ir-ZTrc
3
4 tr..~t f',. ~.':~11 t::` v. ..a;+,. ,r i F ,a
5 SECTION 4. Section 237D-6.5, Hawaii Revised Statutes, is
6 amended to read as follows:
7 "§237D-6.5 Remittances; distribution to counties. (a) All
8 remittances of taxes imposed under this chapter shall be made 6y
9 cash, bank drafts, cashier's check, money order, or certificate
10 of deposit to the office of the taxation district to which the
I1 return was transmitted.
12 (b) Revenues collected under this chapter shall be
13 distributed as follows:
14 (1) [~-~-:3] 20.3 per cent of the revenues collected under
15 this chapter shall be deposited into the convention
16 center enterprise special fund established under
17 section 201B-8 •
[c-~ y' ,
IS ~ee~ ~ F Otte-ameent e€ the " ~TI~
]9 , ,
20 i i r c~i nnn nnn
r i
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county tax8.doc
Page 13
.B. NO.
I [~2~] 38.0 per cent of the revenues collected under
2 this chapter shall be deposited into the tourism
3 special fund established under section 201B-11 for
4 tourism promotion and visitor industry research;
5 provided that [}3egrn-n~ng dt~}~~_~gg~
7
8 ~-se~~yea- a€ the `~rst 5' eee;ee~~s
9 d~n~~ t,.a
J 1 per cent
10 of the revenues deposited into the tourism
ii special fund shall be used for tourism promotion
12 and marketing for the city and county of
13 Honolulu; and provided further that $1 000 000 of
14 the revenues deposited into the tourism special
15 fund shall de distributed as follows•
16 (i) Ninety per cent shall be deposited into
17 the state parks special fund established
18 in section 189-3.9; and
19 (ii) Ten per cent shall be deposited into the
special land and development fund
Z~ established in section 171-19 for the
22 Hawaii statewide trail and access program;
county tax8.doc
Page 14 . ~ . ~ O .
1 Provided that the total amount deposited into the
2 state parks special fund and to the special land
3 and development fund for the Hawaii statewide
4 trail and access program shall not exceed
~ $1,000,000 in any fiscal year;
6 ~ i7~ nn o eF the - "
7
8 e~--eeatt {fasaari- y
9
10 r'~,' , ~ ~ gem--ePnE and -P4a..: , ,
y
1 ~~c-a-}ve 8--F e~ e e n t; a n d
12 E9) ~ ~ ~ „
r r,
14 ~33t ~-tts~ F. ~
15 r ~ c,
16 (3) 10.20 per cent of the revenues collected under this
17 chapter shall be transferred to Kauai county
18 (4) 13.10 per cent of the revenues collected under this
19 chapter shall be transferred to Hawaii county
20 (5) 16.10 per cent of the revenues collected under this
21 chapter shall be transferred to Maui county and
county tax8.doc
Page 15 . ~ . ~ ~ .
i (6) 2.3 per cent of the revenues collected under *his
2 chapter shall be deposited to the general fund;
3 provided that each county shall use one per cent of the revenues
4 transferred pursuant to this section for tourism promotion and
5 marketing in the county.
6 All transient accommodations taxes shall be paid into the
7 state treasury each month within ten days after collection, and
8 shall be kept by the state director of finance in special
9 accounts for distribution as provided in this subsection.
10 (c) If more than one count establishes and implements a
11 county general excise tax pursuant to section 46-16 7 revenues
12 collected under this chapter shall be distributed as follows•
13 (1) 20.3 per cent of the revenues collected under this
14 chapter shall be deposited into the convention center
15 enterprise special fund established under section
16 201B-8;
17 (2) 40.0 per cent of the revenues collected under this
18 chapter shall be deposited into the tourism special
19 fund established under section 201B-11 for tourism
2(I prcmcticn and visitor industry research; provided that
21 1 per cent of the revenues deposited into the tourism
22 special shall be used for tourism promotion and
county tax8.doc
Page 16 . ~ . w ' O .
t marketing in each of the counties enacting a county
2 general excise tax; and provided further that
3 $1,000,000 of the revenues deposited into the tourism
4 special fund shall be distributed as follows:
5 (i) Ninety per cent shall be deposited into the
6 state parks special fund established in section
7 189-3.4; and
8 (ii) Ten per cent shall be deposited into the
9 special land and development fund established
10 in section 171-19 for the Hawaii statewide
11 trail and access program;
12 provided that the total amount deposited into the
13 state parks special fund and to the special land and
14 development fund for the Hawaii statewide trail and
15 access program shall not exceed $1,000,000 in any
16 fiscal year;
17 (3) 15.0 per cent of the revenues collected under this
18 chapter shall be transferred to each of the counties
19 that have not established a county general excise tax
20 pursuant to section 96-16.7; and
county tax8.doc
Page 17 . ~ . A' O .
1 (9) Any moneys remaining of the revenues collected under
2 this chapter after distribution as provided in this
3 subsection shall be deposited into the general fund;
4 provided that each county shall use one per cent of the revenues
5 transferred pursuant to this section for tourism promotion and
6 marketing in the county.
7 (d) On or before January or July 1 of each year or
8 after the disposition of any tax appeal with respect to an
9 assessment for periods after June 30, 1990, the state director
10 of finance shall compute and pay the amount due as provided in
11 ] subsections (b) and(c) to the director of
12 finance of each county to become a general realization of the
13 county expendable as such, except as otherwise provided by law."
14 SECTION 5. Section 238-3.5, Hawaii Revised Statutes, is
t5 repealed:
16 ("~~oo_n ~ n.._ a. --~~~~a.^.u-.~~
tea.. ~.++.^_?~a~~r
17 ac~a}~ris~~atta~fa'=qty-Qene~a~e~te~se and r~se~x
18
19 4-C--nT
, s~~-s~o~~a, assessed,
trrt5- `32c-c3--v~Ei~ h
21 at ,-„a~~ - .~~.~ti~;;~.3 g-~ ~ si -,z T
22 c~ t. v. ; ,a Scv ~z-a5-e + ,a + t. + . , _ i
county tax8.doc
Page 18 . ~ . ~ O .
I .~-per-- t ~ , eha" )3e-€et~~--and cnp ha}€--Fe~ een1= ~n
2 1:-I~-ase~,.,...~: es-ade~~~ng the sr~reha~ge I~~}--p~,..,,
N 1NN Y
4 h h W'th ~geet ~e 1:~e st~~eha~ge the d~~ee~e~~,~-r
5
6 ~da~t~on t'^^ -ee~e~ e` t; a3 a~ ~ en shai~have ~k
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21
county tax8.doc
Page 19 . ~ . ~ O .
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13 SECTION 6. Any county enacting a county general excise tax
14 ordinance pursuant to section 46-16.7, shall pay to the
15 department of taxation amount equal to cost of implementing the
16 ordinance.
17 SECTION 7. Statutory material to be repealed is bracketed
18 and stricken. New statutory material is underscored.
19 SECTION 8. This Act shall take effect upon its approval;
20 provided that sections 3 and 4 shall take effect upon the
21 enactment by a county with a population with a population of
22 200,000 or more of a county general excise tax ordinance pursuant
county tax8.doc
Page 21 ^ . ~ O .
I to section 46-16.7 and implementation by the department of
Z taxation pursuant to section 237-8.5.
3
4 INTRODUCED BY:
5
county tax8.doc