HomeMy WebLinkAboutRES 029 Draft 01 2004-2006 ~tv w x~
COUNTY OF HAWAII STATE OF HAWAII
RESOLUTION NO. 29 U4
A RESOLUTION RELATING TO LEGISLATIVE PROPOSALS FOR INCLUSION IN THE
2005 HAWAII STATE ASSOCIATION OF COUNTIES (HSAC) LEGISLATIVE PACKAGE
WHEREAS, proposals have been submitted by member counties of the Hawaii State
Association of Counties for consideration and adoption by the Hawaii County Council for inclusion in
the 2005 Hawaii State Association of Counties (HSAC), including the four draft bills attached to this
resolution; and
WHEREAS, timely action and concurrence by the Hawaii County Council is required to
include these measwes in the 2005 HSAC Legislative Package presented to the Legislature when it
convenes in session on January 19, 2005; and
WHEREAS, the proposed four bills, set forth as Exhibit "A", are attached to this resolution, as
follows:
1. RELATING TO COUNTIES -Amends Chapter 46, H.R.S., to allow the State to indemnify
the counties when the State receives county assistance or services, or acts as a vendor to the
counties.
2. RELATING TO INTOXICATING LIQUOR -Amends Chapter 281-17, H.R.S., to allow
liquor commissions to use revenues derived from fines and fees in furtherance of programs
that work to minimize the incidence of alcohol abuse.
3. RELATING TO CONVEYANCE TAX -Amends Chapter 247-7, H.R.S., by providing the
counties with a percentage of the conveyance tax collected, to be used for the development
of affordable housing.
4. RELATING TO COUNTY TAXES -Amends Chapters 46-16.7 and 237D-6.5, H.R.S., by
authorizing each county to establish a general excise tax and reallocating collections of
transient accommodations taxes to the Counties of Maui, Kauai, and Hawaii.
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE COUNTY OF
HAWAII that it approves the foregoing proposals for inclusion in the 2005 Hawaii State
Association of Counties Legislative Package as set forth in the attached exhibit; and
BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted by the County
Clerk to the President of the Hawaii State Association of Counties.
Dated at Hilo ,Hawaii, this 5th day of January , 2005.
INTRODUC Y:
~t~;>
CO i EMBER, OUNTY OF HAWAII
GS/rf
COUNTY COUNCIL ROLL CALL VOTE
County of Hawaii AYES NOES a,tis Ex
HIIO, HaWal`1 ARAKAKI X
HIGH
hereb~~ certifw that the foregoing Rt~:SOLU~fION was by HOFFMANN X
the vote indicated to the right hereof adopted by the COIJNCII, of the
Count~ofHawai~ion January 5, 2005 HOLSCHUH
IKt?[)A X
1SI3GI.L X
ATTEST: .IACOBSON X
P1LAGO X
SAf~AR1K X
7 1 1 0
9 ~
~ Reference: C-5~aved._P1nL~_R~
COUNTY CLERK CHAIRMAN & PR ~SI 1 G OFFICER RESOLUTION NO. U
"EXHIBIT A"
1. Memorandum dated November 4, 2004 from James Tokioka, HSAC Treasurer, to
Dain Kane, HSAC President, and HSAC Executive Committee members,
transmitting three new proposals for inclusion in the 2005 HSAC Legislative
Package
2. Summary, position statement and draft bill to allow the State to indemnify the
counties (Kauai County)
3. Summary, position statement and draft bill to allow county liquor commissions to
designate a percentage of their revenues for alcohol abuse prevention programs
(Kauai County)
4. Summary and draft bill to provide the counties with a percentage of the conveyance
tax to be used for the development of affordable housing (Kauai County)
5. Honolulu City Council Resolution No. approving a proposal for inclusion in thr 2005
HSAC Legislative Package that authorizes the counties to establish a general excise
tax; and draft bill (City Council, City & County of Honolulu)
,eos
COUNTY COUNCIL ~s'r °F OFFICE OF THE COUNTY CLERK V
Bill "Kaipo" Asing Chair p 9G
v w~
James Kunane Tokioka, Vice Chair Peter A. Nakamura, County Clerk
Jay Furfaro m ~ ~ Ernesto G. Pasion, Deputy County Clerk
Daryl W. Kaneshiro a v
Maurice "Joe" Munechika qT&" of Phone (808) 241-6371
MelRapozo Fax (808)241-6349
JoAnn A. Yukimura
Council Services Division
4396 Rice Street, Room 206
LRtu`e, Kauai, Hawaii 96766-]371
MEMORANDUM
November 4, 2004
To: Dain Kane, HS President & Members
From: James Tokio a, SAC Treasurer
RE: 2005 HSAC LEGISLATIVE PACKAGE
The Kauai County Council at its November 4, 2004 meeting approved the re-submittal
of the 2004 HSAC Legislative Package as the 2005 HSAC Legislative Package.
Also transmitted are three (3) new proposals approved by our Council for inclusion in the
2005 HSAC Legislative Package. I request the referral of these proposals to the other counties
for their consideration and approval as part of the HSAC Legislative Package as follows:
1. RELATING TO COUNTIES -Amends Chapter 46, H.R.S., to allow the
State to indemnify the counties when the State receives county assistance or
services, uses county property, or acts as a vendor to the counties.
2. RELATING TO INTOXICATING LIQUOR -Amends Chapter 281-17, H.R.S., to
allow liquor commissions to use revenues derived from fines and fees in furtherance
of programs that work to minimize the incidence of alcohol abuse.
3. RELATING TO CONVEYANCE TAX - Amends Chapter 247-7, H.R.S., by
providing the counties with a percentage of the conveyance tax collected, to be used
for the development of affordable housing.
Attachment
JT/ca
AN E2UAL OPPORTUNITY EMPLOYER
SUMMARY
ALLOW THE STATE TO INDEMNIFY COUNTIES
PROPOSAL: Enact State legislation to allow the State to indemnify the counties.
PURPOSE: To allow the State to indemnify the counties when the State
receives county assistance or services, uses county property, or
acts as a vendor to the counties.
JUSTIFICATION: Currently, the State refuses to indemnify the counties, contending
that it does not have the legal authority to provide indemnification.
As a result, the counties are assuming the entire liability for
accidents which occur during State use of county property (such as
the stadium or athletic fields) even if the cause of the accident is
due to the negligence of the State, its employees or agents. The
proposed bill will allow the State to assume responsibility for its own
acts and provide the counties with the same protection it receives
from all other persons who use county property or act as vendors to
the county.
POSITION STATEMENT
ALLOW THE STATE TO INDEMNIFY COUNTIES
This measure enacts State legislation to allow the State to indemnify the
counties.
The measure allows the State to indemnify the counties when the State receives
county assistance or services, uses county property, or acts as a vendor to the
counties.
Currently, the State refuses to indemnify the counties, contending that it does not
have the legal authority to provide indemnification. As a result, the counties are
assuming the entire liability for accidents which occur during State use of county
property (such as the stadium or athletic fields) even if the cause of the accident is due
to the negligence of the State, its employees or agents. The proposed bill will allow the
State to assume responsibility for its own acts and provide the counties with the same
protection it receives from all other persons who use county property or act as vendors
to the county.
For these reasons, the Council-proposed legislation supports providing
explicit authority for the State to indemnify the counties.
H.B. NO.
A BILL FOR AN ACT
RELATING TO COUNTIES
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
1 SECTION 1. Chapter 46, Hawaii Revised Statutes, is amended
2 by adding a new section to be appropriately designated and to
3 read as follows:
4 46- Indemnification of counties. (a) To receive county
5 assistance, services, and rights or permission to use county
6 property or to provide services or otherwise act as a vendor to
7 county agencies, a state agency may agree in writing to an
8 indemnity provision by which the State agrees to indemnify,
9 defend, and hold harmless a county agency, its officers, agents,
to and employees when all of the following conditions are
11 satisfied:
12 (1) County law expressly or by clear implication
13 requires the indemnity provision;
1q (2) The governor, following a favorable review by the
15 department of the attorney general, approves the
16 State's proposed indemnification; and
17 (3) The comptroller, pursuant to chapter 41D, has
18 obtained an insurance policy or policies in an amount
2004 Indemnification
Paget NO.
1 sufficient to cover the liability of the State that
2 reasonably may be anticipated to arise under the
3 indemnity provision or has determined that it is not
4 in the best interest of the State to obtain insurance.
5 (b) Except as otherwise provided by law, an indemnity
6 provision not in strict compliance with this section shall not
7 give rise to a claim against the State under chapter 661 or
8 otherwise waive the State's sovereign immunity.
9 (c) This section shall not affect any existing
10 indemnification explicitly provided by the State to the counties
11 by law.
12 SECTION 2. New statutory material is underscored.
13 SECTION 3. This Act shall take effect upon its approval.
14
15 INTRODUCED BY:
16
2004 Indemnification
SUMMARY
ADDRESS ALCOHOL ABUSE: LIOUOR REVENUES
PROPOSAL: Enact State legislation to allow county liquor commissions to
designate a percentage of their revenues for prevention programs
designed to address alcohol abuse.
PURPOSE: To allow liquor commissions to use revenues derived from fines
and fees in furtherance of programs that work to minimize the
incidence of alcohol abuse.
NSTIFICATION: Alcohol-related revenues should be used to advance long-term
solutions to alcohol abuse. Current State law requires that revenues
from liquor licenses and fees be used solely for the operations of
the counties' respective liquor commissions. Considering the dire
need for alcohol-related social services in communities throughout
Hawaii, it is clearly appropriate to use alcohol-related revenues to
partially fund such programs.
D:2004-258/CA:Iki
POSITION STATEMENT
ADDRESS ALCOHOL ABUSE: LIOUOR REVENUES
This measure supports State legislation to authorize the respective county liquor
commissions to designate a certain percentage of their revenues for alcohol-abuse
prevention.
This legislation supports the authorization of the use of liquor revenues to address
alcohol abuse:
(1) The prevention of alcohol abuse is a critically important public need. It is
appropriate that revenues that come from the liquor licensees-those who
profit from alcohol use--be allocated to programs designed to prevent
alcohol abuse. This proposal is consistent with the view that revenues
from liquor-license fees should be earmarked for liquor-related purposes;
the proposal would merely allow the revenues to be used for prevention
programs, in addition to liquor-law enforcement measures. Ultimately, if
alcohol-abuse programs aze adequately funded, there will be a decreased
need for enforcement.
(2) Because local government suffers many of the consequences of alcohol
abuse, including the need for increased law enforcement, local officials
should be provided with the tools to address this serious problem.
(3) This is a common-sense proposal that promotes government efficiency,
fairness, and public health. The Maui Council and their Department of
Public Safety (DPS) has previously proposed similaz legislation, for
similaz reasons. This proposal together with Maui County and other
interested entities is aimed to ensure that all reasonable means of
addressing alcohol abuse aze fully considered by the Legislature.
For these reasons, this Council proposed legislation supports authorization of the
use of liquor revenues to address alcohol abuse.
D:2004-258a/CA:Iki
.B. NO.
A BILL FOR AN ACT
RELATING TO INTOXICATING LIQUOR.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
1 SECTION 1. Section 281-17, Hawaii Revised Statutes, is
2 amended to read as follows:
3 "§281-17 Jurisdiction and powers. (a) The liquor
4 commission, within its own county, shall have the sole
5 jurisdiction, power, authority, and discretion, subject only to
6 this chapter:
7 (1) To grant, refuse, suspend, and revoke any licenses for
8 the manufacture, importation, and sale of liquors;
9 (2) To take appropriate action against a person who,
to directly or indirectly, manufactures, sells or
I1 purchases any liquor without being authorized pursuant
12 to this chapter; provided that in counties which have
13 established by charter a liquor control adjudication
14 board, the board shall have the jurisdiction, power,
15 authority, and discretion to hear and determine
16 administrative complaints of the director regarding
17 violations of the liquor laws of the State or of the
D:2004-258611 UCA:Iki
Page 2 , ^ . ~ O .
1 rules of the liquor commission, and impose penalties
2 for violations thereof as may be provided by law;
3 (3) To control, supervise, and regulate the manufacture,
4 importation, and sale of liquors by investigation,
5 enforcement, alcohol abuse prevention, and education;
6 provided that any alcohol abuse, prevention, or
7 educational program shall be [limited to licensees and
8 their employees and shall be] financed through the
9 money collected from the assessment of fines against
10 licensees[;] and licensee fees;
Ii (9) From time to time to make, amend, and repeal such
12 rules, not inconsistent with this chapter, as in the
13 judgment of the commission seem appropriate for
14 carrying out this chapter and for the efficient
15 administration thereof, and the proper conduct of the
16 business of all licensees, including every matter or
17 thing required to be done or which may be done with
IS the approval or consent or by order or under the
19 direction or supervision of or as prescribed by the
20 commission; which rules, when adopted as provided in
21 chapter 91 shall have the force and effect of law;
Page 3 . ~ . ~ O .
i (5) Subject to chapters 76, to appoint and remove an
2 administrator, who may also be appointed an
3 investigator and who shall be responsible for the
4 operations and activities of the staff. The
5 administrator may hire and remove hearing officers,
6 investigators, and clerical or other assistants as its
7 business may from time to time require, to prescribe
8 their duties, and fix their compensation; to engage
9 the services of experts and persons engaged in the
l0 practice of a profession, if deemed expedient. Every
ii investigator, within the scope of the investigator's
12 duties, shall have the powers of a police officer;
13 (6) To limit the number of licenses of any class or kind
14 within the county, or the number of licenses of any
15 class or kind to do business in any given locality,
16 when in the judgment of the commission such
17 limitations are in the public interest;
18 (7) To prescribe the nature of the proof to be furnished,
19 the notices to be given, and the conditions to be met
20 or observed in case of the issuance of a duplicate
21 license in place of one alleged to have been lost or
Page 4 . ~ . ~ O .
1 destroyed, including a requirement of any indemnity
2 deemed appropriate to the case;
3 (8) To fix the hours between which licensed premises of
4 any class or classes may regularly be open for the
5 transaction of business, which shall be uniform
6 throughout the county as to each class respectively;
7 (9) To prescribe all forms to be used for the purposes of
8 this chapter not otherwise provided for in this
9 chapter, and the character and manner of keeping of
10 books, records, and accounts to be kept by licensees
11 in any matter pertaining to their business;
12 (10) To investigate violations of this chapter, chapter
13 244D and, notwithstanding any law to the contrary,
14 violations of the applicable department of health's
]5 allowable noise levels, through its investigators or
16 otherwise, to include covert operations, and to report
17 violations to the prosecuting officer for prosecution
18 and, where appropriate, the director of taxation to
19 hear and determine complaints against any licensee;
20 (11) To prescribe, by rule, the terms, conditions, and
zt circumstances under which persons or any class of
22 persons may be employed by holders of licenses;
Page s , ~ . N O .
1 (12) To prescribe, by rule, the term of any license or
2 solicitor's and representative's permit authorized by
3 this chapter, the annual or prorated amount, the
4 manner of payment of fees for the licenses and
5 permits, and the amount of filing fees; and
6 (13) To prescribe, by rule, the circumstances and penalty
~ for the unauthorized manufacturing or selling of any liquor.
8 (b) Subject only to this chapter, the commission or board
9 and each member thereof shall have the same powers respecting
10 the administering of oaths, compelling the attendance of
11 witnesses and the production of documentary evidence, and
12 examining the witnesses as are possessed by a circuit court,
13 except that the commission or board and each member thereof
14 shall not be bound by the strict legal rules of evidence. In
15 addition, the commission or board shall have the power to
16 require the production of, and to examine any books, papers, and
17 records of any licensee which may pertain to the licensee's
18 business under the license or which may pertain to a matter at a
19 hearing before the commission or board or to an investigation by
20 the commission or board.
Page6 N0.
1 The commission shall also have the power to provide fundin
2 to the county for public and private pro rams that are intended
3 to prevent alcohol abuse within the county.
4 The exercise by the commission or board of the power,
5 authority, and discretion vested in it pursuant to this chapter
6 shall be final and shall not be reviewable by or appealable to
7 any court or tribunal, except as otherwise provided in this
8 chapter or chapter 91."
9 SECTION 2. Section 281-17.5, Hawaii Revised Statutes, is
to amended by amending subsection (b) to read as follows:
11 "(b) Any [such] liquor license fees or any moneys
12 collected or received by any liquor commission under this
13 chapter may only be used for alcohol abuse education and
14 prevention programs and costs and expenses directly relating to
15 operational and administrative costs actually incurred by the
16 liquor commission collecting or receiving [such] those liquor
17 license fees or moneys. [Such] The fees or moneys shall not be
18 used for any costs or expenses other than those directly
19 relating to its operation and administration."
20 SECTION 3. Statutory material to be repealed is bracketed.
21 New statutory material is underscored.
22 SECTION 9. This Act shall take effect upon its approval.
Pagel NO.
1 INTRODUCED BY:
SLJIVIMARY
PROPOSAL: To amend Section 247-7, Hawaii Revised Statutes, to provide the Counties
with a percentage of the conveyance tax, to be used for the development of
affordable housing.
PURPOSE: To provide the Counties with revenue to address the costs associated with
the development of affordable housing.
JUSTIFICATION: The Counties are experiencing a significant need to provide affordable
housing for its residents. The demand for housing, especially at affordable
levels is great, while the supply/inventory is limited. This proposed
amendment will provide the Counties with a percentage of the conveyance
tax, to be used for the development of affordable housing.
A BILL FOR AN ACT
R1iLA"1'1NG TO CONVEYANCE TAX.
131; 1'1' 1+,NACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SF,CI'ION 1. Section 247-7, Ilawaii Revised Statutes, is amended to read as follows:
247-7 Disposition of taxes. All taxes collected under this chapter shall be paid into the
state treasury to the credit of the general fund of the State, to be used and expended for the
piirposcs for which the general fund was created and exists bylaw; provided that of the taxes
collected each fiscal year % shall be naid to the Counties for the development of affordable
Iv~ousina, twenty-five per cent shall be paid into the rental housing trust fund established by
section 201G-432 and twenty-five per cent shall be paid into the natural azea reserve fund
established by section 195-9; provided that the funds paid into the natural area reserve fund shall
he annually disbursed by the department of land and natural resources after joint consultation
with tl~e forest stewardship committee and the natural area reserves system commission in the
following priority:
(1) 1'o natural area partnership and forest stewardship programs;
(2) Projects undertaken in accordance with watershed management plans pursuant to
section 171-58 or watershed management plans negotiated with private
landowners; and
(3) "l'he youth conservation corps established under chapter 193."
S1C"170N 2. New statutory material is underscored.
SGC'f[ON 3. 'Chic Act shall take effect upon its approval.
INTRODUCED BY:
CITY COUNCIL 04 ~ ~
_ ~ CITY AND COUNTY OF HONOLULU NO.
HONOLULU, HAWAII
RESOLUTION
RELATING TO A LEGISLATIVE PROPOSAL FOR INCLUSION IN THE 2005 HSAC
LEGISLATIVE PACKAGE THAT WOULD AUTHORIZE THE COUNTIES TO
ESTABLISH A GENERAL EXCISE TAX.
WHEREAS, the City is struggling to find revenue resources necessary to
maintain basic health and safety services, as well as to preserve and enhance the
quality of life of the City's residents; and
WHEREAS, the real property tax is the counties' major independent source of
revenue; and
WHEREAS, the real property tax, while an important source of revenue, may
unduly burden property owners; and
WHEREAS, the Council believes that in addition to the real property tax, it would
be more equitable to authorize acounty-level tax that applies to a broader segment of
Hawaii's residents and visitors; and
WHEREAS, the Council further believes that authorizing the counties to establish
a county-level tax would provide the counties with greater financial flexibility and support
the counties' home rule authority; and
WHEREAS, the Council further believes that the Legislature would be more
willing to consider granting the City acounty-level tax if the City relinquishes its share of
the transient accommodations tax; and
WHEREAS, approval by all the counties is required to include a legislative
proposal in the HSAC legislative package; now, therefore,
BE IT RESOLVED by the Council of the City and County of Honolulu that it
approves for inclusion in the 2005 Hawaii State Association of Counties' Legislative
Package a proposal to authorize the counties to establish a general excise tax as set
forth in Exhibit A, attached; and
OC500668.R04 ~
CITY COUNCIL ~ ~ ~ 8 ~
CITY AND COUNTY OF HONOLULU r1o.
HONOLULU, HAWAII
RESOLUTION
BE IT FINALLY RESOLVED that a copy of this Resolution be transmitted to the
President of the Hawaii State Association of Counties.
INTRO UCED Bx: i~~u~/~ ~je`
DATE OF INTRODUCTION:
c P 2 22004
Honolulu, Hawaii Councilmembers
(OCS/092004/ct)
2
.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 46-16.7, Hawaii Revised Statutes, is
2 amended to read as follows:
3 "546-16.7 County general excise tax. [a~d~e~aa~c
4 su-~a~ge-_.] (a) Each county, except the county of Kalawao, may
5 establish a general excise tax. [ ~ * ~ ~
6 h=lF r °n* ] Each county shall establish the general excise
7 tax [ a ~ ] by ordinance. *°a ti'°F^°
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EXCISETAX.OS.dot
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2 ~
3 (b) No county general excise tax shall be established on
4 any;
5 (1) Gross income or gross proceeds under chapter 237
6 taxable at the one-half per cent tax rate;
7 (2) Gross income or gross proceeds taxable under chapter
8 237 at the 0.15 per cent tax rate;
9 (3) Wholesaler or jobber as defined in section 237-4;
to (4) Gross income or gross proceeds of sales in interstate
11 or foreign commerce; or
72 (5) Transactions, amounts, persons, gross income, or gross
13 proceeds exempt from tax under chapter 237.
14 SECTION 2. Section 237D-6.5, Hawaii Revised Statutes, is
15 amended to read as follows:
16 "5237D-6.5 Remittances; distribution to counties. (a)
17 All remittances of taxes imposed under this chapter shall be
18 made by cash, bank drafts, cashier's check, money order, or
19 certificate of deposit to the office of the taxation district to
20 which the return was transmitted.
21 (b) Revenues collected under this chapter shall be
22 distributed as follows:
EXCISETAX.O5.dot
Page 6 . ~ . n I O .
1 (1) [~3l 20.3 per cent of the revenues collected under
2 this chapter shall be deposited into the convention
3 center enterprise special fund established under
q section 201B-S; [ a * _ T""'ter.,
5 ~nn~~f.T*?~r~--,~r~tet~~?t; e€ S=he ..ll°..~°.a ..,a°
6 ~ J _ h °°a.. t'1l nnn nnn _ ,l °,-,.a~_
7 llo,.f ofl occ ~f t7'I nnn nnn
8 sl ll rl 't rl F rh ~l f.,., r1.~
9 (2) [3-2-~b) 38.0 per cent of the revenues collected under
]0 this chapter shall be deposited into the tourism
special fund established under section 201B-11 for
l2 tourism promotion and visitor industry research;
13 provided that [beg~nn~ng dull. ~ , 2002 • l
14 (A) [Tf r}, r F rl 'r r7 r.. f-},o
15 _ , l F a ° ° °a ~ t c o ~ a nnn-~-~~`
16 F l ,ear, B€ >=he F' t~ nnn nnn_;, °
17 a P~'* a F tc~ won nnn.) One per
lg cent of the revenues deposited into the tourism
19 special fund shall be used for tourism promotion
Zp and marketing for the city and county of
21 Honolulu; and
EXCISETAX.O5.dot
Page 7 . ~ . O '
1 (B) $1 000 000 of the revenues deposited into the
2 tourism special fund shall be distributed as
3 follows:
q (i) Ninety per cent shall be deposited into the
5 state parks special fund established in
6 section 184-3.4; and
7 (ii) Ten per cent shall be deposited into the
g special land and development fund
9 established in section 171-19 for the Hawaii
10 statewide trail and access program;
it Provided that the total amount deposited into the
12 state parks special fund and to the special land
13 and development fund for the Hawaii statewide
14 trail and access program shall not exceed
15 $1,000,000 in any fiscal year;
16 nn ? r f rl, o .,ll o.,r o(i „n r7or ti.;~
T
17
l8 E~3ll 've is ~ r u-. .,r„ ~h~l l
19 i? ~ r 'r .a nr.. .,f ur,n ~l..l„
20 l l nd l t A M ,~n t.. ch~l It
21 ? r. ..,a
EXCISETAX.05.dot
Page S . ~ . ^ 1 O .
I lal c ~ EEF3t-e-~ ~}3e „cc nr,~~ r l7 (7 rl,;
2
3 r- r r r F rl oor ~}.l ; cl.orl „n.7e
4 r ' 71'/T1 C G
5 (3) 10 2 per cent of the revenues collected under this
6 chapter shall be transferred to Kauai county;
7 (4) 13 1 per cent of the revenues collected under this
g chapter shall be transferred to Hawaii county;
(5) 16 1 per cent of the revenues collected under this
l0 chapter shall be transferred to Maui county; and
II (6) 2 3 per cent of the revenues collected under this
12 chapter shall be deposited to the general fund;
13 provided that each county shall use one per cent of the revenues
14 transferred pursuant to this section for tourism promotion and
15 marketing in the county.
16 (c) If more than one county establishes and implements a
17 county general excise tax pursuant to section 46-16.7, revenues
18 collected under this chapter shall be distributed as follows:
19 (1) 20 3 per cent of the revenues collected under this
20 chapter shall be deposited into the convention center
21 enterprise special fund established under section
22 201B-8;
EXCISETAX.05.dot
Page 9 . ~ . A ' O .
1 (2) 40.0 per cent of the revenues collected under this
2 chapter shall be deposited into the tourism special
3 fund established under section 201B-11 for tourism
4 promotion and visitor industry research; provided
5 that-
6 (A) One per cent of the revenues deposited into the
7 tourism special fund shall be used for tourism
8 promotion and marketing in each of the counties
9 enacting a county general excise tax; and
10 (B) $1,000,000 of the revenues deposited into the
11 tourism special fund shall be distributed as
12 follows:
13 (i) Ninety per cent shall be deposited into the
14 state parks special fund established in
15 section 184-3.4; and
16 (ii) Ten per cent shall be deposited into the
17 special land and development fund
18 established in section 171-19 for the Hawaii
19 statewide trail and access program;
20 provided that the total amount deposited into the
21 state parks special fund and to the special land
22 and development fund for the Hawaii statewide
EXCISETAX.OS.dot
Page 10 . ~ . N 0 .
~ trail and access program shall not exceed
z $1 000 000 in any fiscal year;
3 (3) 15 0 per cent of the revenues collected under this
q chapter shall be transferred to each of the counties
g that have not established a county general excise tax
6 pursuant to section 46-16.7; and
~ (4) Any moneys remaining of the revenues collected under
g this chapter after distribution as provided in this
9 subsection shall be deposited into the general fund;
to provided that each county shall use one per cent of the revenues
11 transferred pursuant to this section for tourism promotion and
12 marketing in the county.
13 (d) All transient accommodations taxes shall be paid into
14 the state treasury each month within ten days after collection,
15 and shall be kept by the state director of finance in special
16 accounts for distribution as provided in this subsection.
17 [~s~)-] (e) On or before January or July 1 of each year or
18 after the disposition of any tax appeal with respect to an
19 assessment for periods after June 30, 1990, the state director
zo of finance shall compute and pay the amount due as provided in
21 [~-,bs ~^~b) ] subsections (b) and (c) to the director of
EXCISETAX.O5.dot
Page 11 . ~ . O .
1 finance of each county to become a general realization of the
2 county expendable as such, except as otherwise provided by law."
3 SECTION 3. Section 237-8.5, Hawaii Revised Statutes, is
4 repealed:
5 ~,~~~a~ a c r t i e ~sa_~ h~,~, .,i.~ e
6 aaR11T1d~.-s~ra~3 71-. E a~ m}, r, o = l o .,.a o r
8 d~C l dC ~ gh l l 1-.e l .l nrl .-.l l on1-orl ; rlorl
9 r r' ll ~..i ...7 ~-=v~hl
10 a rh • c-hz-gt:er at= the €aur filer ~•,r r=,. =ro ~„~h_m~~r
1 1 r r r h 1, ' .7 r r _ l o r= .i r ^ou: r~,_,.r.
12 l A o r=.. c„rthn_
13 k331F ~ r r}, r' ,a r' rh ..h= all
14 F rh' r oh=l l r.l ,r t.-. rho r,r,~ r-ror,orit
P
15 ,a r ri ' rh r r rho .~h=r.-.o
16 rl, r ll h ll rh hrs .7 S ;~7orl ".lor
17 r}, haF to T aa'r' rl,e .7; +-or.r.-.r .-.F r=v=r;n c},~l l-}uicn
18 rh l Jhr a _ r., aororm;..o rho ,,,,r:, ~r
19 _ L _ ,.a L.• .,,a rti.o
20 F ~ J a h„ci r,occ _ir,__m,~ra the r+no n~,sni~~
21 rl, a' r h l l .l r rh h r r ..r h o
EXCISETAX.OS.dot
Page 12 ^iO.
2 rr r l r ,i..rr erl c~r_h .-.,s,a}~r
4
5
6 rh h n h ~nn~ ...,r'l l; owl erl
J
7 1 ml, r l r7 r h h- l l
8
9 h r.f rho r~ o~ o,; ..ao
]0 e Fr ~-r~~ e~~~ed ~ha~ i
F~~r~°-s ooa~ _
a r ~ ~ Fr e,- noroml~o,-_ ~ ~ l_~qo-1~,~
12 `~~1r~rS 973r E61- 3.~1=8 F9~'2 Ti3*32 l g~ l qqn `7 rl-,c ; rre..
]3 F rh r,risf i - 0!'7 pro
14 f r rh r l h h l l
15
16 i~TlB r h ' r r r mh r~. ~o.T,e ~ l o,.~; ,,.a
17 r h £}]a~l )3e .i the al7c
18 l l -r r r A r.-. ~fror .7i,.~i
gT
19 lggn h rh r rh r r ll f rh ~F
20
21 ! ' 1 TT r eta-~234E~-~£ E 82 r - r.}, ~ r+e t. ~ l l
22 h ,g,_r~hl h a
EXCISETAX.OS.dot
Page 13 . ~ . O .
I ~l ~ .7 r,. ..l,l .ior rl,
2 h r -r rl, e_h~l f r,ar._r-e+.r r> >re
4
5
6 ~
7 Tl of Th r-l' r f r- •,r; ch~l l o cc rho oricr~l
8 e~ r { 6 1=6--P 9V~~e fB rho ..lo T. rl aP ~r~y_e
9
]0 a r^ o
11 Th r t l l ,a pro rho r,..~r; .a; ter,- ,.r r,-. ..,h;.-.},
r
12 rh t J -•l .l rte,. ciiroh~rt~a _ e.]
13 .r}- l -.7 r rl rh rl; ,-e..r..r ..f r~.,~r;.-. ,,.~lor
15 r . a ~ ~ =l r.cr,or~l o~rt`i nc- ar..-7 o r~
17 r-...,r; .7i ..r ri r.r
18 T} r lr' 'r7 .7 ,.rinn 7'2l _'7Q fr~r-£ai l., r..
19 ~}~e a sa * ]3a~1 be-~gased oil 7:he am2u~t= „f
20 sly r} r hr~..lag f • l e~ €e~ t:~e f°€l~~o f€~a rl~n
21 sE~au~~ed--fie-a E~+m~-1n~~1=he r-er ~ Tn ,,aa;,-; r},o
22 ~ 1 l rl fl a r rh r r ~aal'il r ro.,~o o.,r (,f the
EXCISETAX.O5.dot
Page 14 . ~ - O .
1 c~FFk'3~~F3.~.--:if ~ti3 S mlxx- ~ l-F]~---~:. `a }}1° ~~„rn L.o; nr, fil~rl
2 f _l r fl rh a~e~~l e the f~; l„ro rrc~~l~
3 y r rh r f
4 r r rh t, a l a a rt,; h~.ol.r;~n
5 Tll t r t fl.. f; ~l 0 1-.~ci c_uzh~co
6 f' 1 .a fre Beeember~on']_ ~~~fta,^ no o..,},or
7 -inn', h ll f'l h r a ^l rfitl•r f.-.+- f-ho ...-7
8
9 f l J f _ _ l l l ~ f; l 0 1-. r p a ~ l
]0 ~ f ~-t-k~e-ge~aa ~ ~ • g-a€te Beeemhe~ , oo~ n,a
f T , , OOA .,A fir tho ~+ri ~a ~.t art; =Fra
J ~
12 Bee i ~ ~nn~ .a a' ~ h f T~.,,izrv , ~nnn
13 nl l thl l a o...a o.a or„rno a„o „nao rh;
15 ~ti rr a r rhe-depa~trne~-.3-€r~ no.-o..,~,or z, ~nn~ _ ~t,~l l
16 ~~1~~.-eau *s-~an~t~ed~.i~tYa the r., =l
17 e r h r h r 1, .a f r L, o ,..7
rl
18 a' 7 , inn?
19 SECTION 4. Section 237D-5.5, Hawaii Revised Statutes, is
20 repealed:
21 ~ny?z7n ~ S m f a t' r r ~ f, na
22 r 1,l .i t~.._ .,-„3f`>-3 "'V t~"l° r,- ;oat
EXCISETAX.05.dot
Page 15 . ~ . ^ I O .
1 * r r r f .i r 1,
2 f f' r 1,' h ll h .fie .,c;r .a rho 0
F
4 Tll r r f nc,rc_;n mho rr cr f..., rl
5 r~l l l h .~l'r .i r t-'-- - .•l F.,n~
b ! 1 mh ` y f rh r ]rt f.,nri _i~ r., _ __1~±..1 r1;
8 ~ rf l l h r - "1-1-F 71~ ; f r},o rr.,,ri c,-,c ~l
10 r a-- fl
11
12 3-~ 'L` r r r} r S l f. n.7 r.,,r_cu~nr r e..r,
13 ~z~n I \ !n\ r a rh a; ro..r.~,r r,f f;n,., o r., ho
iro
14 l rh C_g~c ~ooo~nnn rh 3~z2 f; ^°l rti'°
15 r f f r h r ~ h rs rt-.-.r rhQ
16 ~ l l S },l rl t F`}19l l rloP it o fr.,m
17 r r f rl r r r l f r7 r ' .7 r h
18
r r fig. al to
]9 ~
20
21 l f .7 l l l 'r .i r - :l,},l2 rho
22 r r ~r f, .a
EXCISETAX.OS.dot
Page 16 . ~ . A' O .
1 1 T~ r}- r ~l F.,r, rl o oa l occTr
2
3 J r f f' l e mfr o fr
4 r} r r F rh rf,ll g}..,ll ho _ „1 ~r ;,.o ~r,i7 -.ll
5 r L ~ r l
b r ,gr f.mA
~ Te} TT a 'r f rh r.- ~r F..r, rl r., rho ~~ir' o ~l
$ f }`~~---~2--FAQ'-' r~''3-S=-7r7611~~ 63llSe~~'le 1=013"' 6SR 6125; al f„nr7-tom
9 r e c~ ~ o~ nnn r o., r ,,,.,.-1 te r; r„-«
3- tie-a~~~e7ate fey' f; ~1~~~,-
11 7'~-~2iFla}7'33-71r3--x]"12 r}, r Gr F.,.,.7 ~r r},o or,.i
12 f f l ~ l l rl; ro.i r.-. rho r-,cnc r~l f..ra.r
13 • a a rh r B~7 eee ~~T1= ~,i}r-7=]'3e r., ,ri cros 1 f, .,.7 .-.F ~r
r
14 l r ecz moo nnn r o*,r .-,.~l~r;.-.a r^
15 t} .l r rl y rh .-.F fi ar-l rho
z
16 rh r r f .a h l l +-h fr ~'r rl r., r},o o ~l
1~ €ulad-~^J
18 SECTION 5. Section 238-3.5, Hawaii Revised Statutes, is
19 repealed:
20 f11F7~1 S} 7 r r ,l ...a rev _c„r~h~r-c7g
21 2~~H7A1S3781rF~r~6A / 1 mh r -l rev
22
EXCISETAX.OS.dot
Page 17 . ~ . A' O .
1 d-5 l a a r,a l,l l o.-ro.a ~v.,; aoa
2 rl, q t ' r}. l f P onat7 r> >},l o „r,rlc r_~h; c_ r.},= ra
Y
4 h t r}, l.' t t rd. t-, ri t},o +,t, r,or,or__~l cvr~ico
5 ate' r h ~.ra~'.}~3~~~e f..,,r T.a .,*,o h~l f o o.,r
Y
6 *ti r ~ ~8~~1-F!]-=-.ti' ..},~r.+o nl l !,f ri,;
8 Skl J t i' r _ r
9 ~ l l rh Pub .7 - .,.'7o r}i; 6 EL, .,,-,r o~ T;}
10 a' r f t r; ~.hol l h~.:o rho ,.1 o
I1
12 ~ r _ y'
14 rh r- th .7' t.-. ch~l l rlorcrmi_ao rhr~~i~.}
1$
16 h rt r~},l t.-. rL,o rr ter; _
17 F~ ehase ~ ^h ^^"^t"
18 ~ 1 ~ h r ~ l r 1, l l
l
19 ~3e l f ~ 1 1001 A cY,~ll ~ntir,n,o-f(,r_-~ o
20 f r r T1 1, 1 l 7 (1 l17 rt ; l ci-~,_l ;
21 =°P~=l~~
EXCISETAX.OS.dot
Page 1 S . ~ . ^ I O .
1 ~ 1 TT r l .r l o o r7 r~ ~ o o ~ l 1
2 - - . _ r,..~l,l o .,.7v,- rh; o nh ~.,r or ~r rho
3 Bike-har~=~2)=~^Pe~lt~l34 ~'3~e 9~'~t~ien~oc ~~}~t .,r c„1~,.T nr
4 3" that t f r r; .i rh' },~.,ro,-
5 1d; Th .7' r .-,f r-• -,r, ndh~ll o ;S° r}.o ~o r~
6 f t '.7 F rho No "rl pro rao ~t;r, of rl,g
7 't ri .,r of rho nn .,r„ ncnor~l avni ca ~nrl „co _t~~
8 sue,-•.h~ Jo
9 i., h l l A o n ; ~ r o r o r ~ ~ r ; A ; r r r ; r.
10 ~--~~.nr-j-g~e-FlE dl a 4G' 6e aIl~ US2 1=a`4 613 ~'F~"la ~L_}e T°~ ,
11 l fl r .7 h rh rl; ,-o.-r.. f r r ' rl
12 i,- r of Tt, r~ o ~.hnll f;lo ~ cnhoA„lo 'r}, rh
r
13 r ~ .7 ' fl ~ l _ o ~ l o .-l o r ~ v
14 * S rh t .-.f r~ o 0.7 r., o ..h
15 za;+etso. asst-=sao.
16 '"`'e~,a*t-=e,s-€~ev~ded ~l~ see~~~n a~~-~o f,,,- f~;l, r„
17 €~e-,a--t-~+~et>3~n sha~~)3e ~a rho .,r „f ,.ham,-„o
18 due 6~l the r h f; l o.i F..,- rho f~; 1. o r.. f; l o rh
19 se?a~ix~e e~~e~ to aeeemFan~Lthe ~etti~r T^ =~a~ier~r rho
20 a r l r t r f r h o
21 r f rh s ~~->=ge and ta•~ ~~e en the mot, r, f; l oa
22 r rh f •l to file the sehed~~e e t=he f 'l r rl
EXCISETAX.OS.dot
Page 19 ^'O.
~ * r EF~~-.B~_~ ]~2 sc r 1~, r ~ r ; .7 ; a r r r o
2 " ri l y rl ri rhi c c..l. !.r i
3 SECTION 6. Statutory material to be repealed is bracketed
4 and stricken. New statutory material is underscored.
5 SECTION 7. This Act shall take effect upon its approval;
6 provided that sections 2 and 4 shall take effect upon the
7 enactment and implementation by a county with a population of
8 500,000 or more of a county general excise tax ordinance
9 pursuant to section 46-16.7.
10
11 INTRODUCED HY:
12
EXCISETAX.OS.dot
CITY COUNCIL 1
CITY AND COUNTY OF HONOLULU
HONOLULU, HAWAII
CERTIFICATE
RESOLUTION 04-285
Introduced: 9/22/04 By: Romy M. Cachola (BR) Committee: EM
Title: RESOLUTION RELATING TO A LEGISLATIVE PROPOSAL FOR INCLUSION IN THE 2005 HSAC LEGISLATIVE
PACKAGE THAT WOULD AUTHORIZE THE COUNTIES TO ESTABLISH A GENERAL EXCISE TAX.
Links: 04-285
Related Communications
Executive 9/30/04 CR-426 -Resolution reported out of committee for adoption.
^Aatters
Council 10113!04 CR-426 & Resolution adopted.
Cachola....... Y Dela Cruz Y Djou........ N Gabbard..... N Garcia.... Y
Kobayashi.... V Marshall........ Y Okino...... Y Tam............ Y
I hereby certify that the above is a true %rew~ rd of~actio~n by the Council of City and County of HonolaM.an thi~ TI
DENISE C. DE COSTA, CITY CLERK DONOVAN M. DELA CRUZ, CHAIR AND P DING OFFICER