HomeMy WebLinkAboutCOM 0899.001 2010-2012 Hawai`i State Association of Counties (HSAC)
Counties of Kaua`i, Maui, Hawaii & City & County of Honolulu
November 7, 2012
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The Honorable Dominic Yagong, Council Chair :
K.ANGEL PILAGO ����q.h�`` Phone: (808) 323-4280
Vice Chair . \,1'`�• Fax: (808) 329-4786
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Council District 8 North Kona Email:. apilago @co.hawaii.hi.us
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HAWAII COUNTY COUNCIL
West Hawaii Civic Center, Bldg. A
74-5044 Ane Keohokalole Hxy.
Kailua-Kona, Hawai'i 96740
November 5, 2012
Mel Rapozo, President
Hawaii State Association of Counties (HSAC)
4396 Rice Street, Suite 209
Lihu`e, HI 96766
Dear President Rapozo:
This is to inform you that the Bill for an Act Relating to Gallonage Tax on Liquor, proposed
by the County of Hawaii included a date and a calculation error. Please see attached, a
corrected draft of this bill.
We wish for the counties to include the amended version in their respective approval
processes for the 2013 HSAC Legislative Package.
Should you have any questions or need additional information, please feel free to contact
me or a member of my staff.
Sincerely,
LK,
K. Angel Pilago
KAP/jks
Attachments
Serving the Interests of the People of Our Island
Hawaii County Is an Equal Opportunity Provider And Employer
. B . NO .
A BILL FOR AN ACT
RELATING TO GALLONAGE TAX ON LIQUOR.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
1 SECTION 1 . Section 244D-4 , Hawaii Revised Statutes , is amended
2 to read as follows :
3 "S2440-4 Tax; limitations . (a) Every person who sells or
4 uses any liquor in the State not taxable under this chapter, in
5 respect of the transaction by which the person or the person' s
6 vendor acquired the liquor, shall pay a gallonage tax which is
7 hereby imposed at the following rates for the various liquor
8 categories defined in section 244D-1 :
9 For the period July 1 , 1997, to June 30 , 1998 , the tax rate
10 shall be :
11 (1) $5 . 92 per wine gallon on distilled spirits;
12 (2) $2 . 09 per wine gallon on sparkling wine;
13 (3) $1 . 36 per wine gallon on still wine ;
14 (4) $0 . 84 per wine gallon on cooler beverages;
15 (5) $0 . 92 per wine gallon on beer other than draft beer;
Ex A proposed State bill Gallonage Tax on Liquor?-25-E2
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1 (6) $0 . 53 per wine gallon on draft beer;
2 [6n] For the period July 1, 1998 , [and thcr after, ] to June
3 30, 2014 , the tax rate shall be :
4 (1) $5 . 98 per wine gallon on distilled spirits;
5 (2) $2 . 12 per wine gallon on sparkling wine;
6 (3 ) $1 . 38 per wine gallon on still wine;
7 (4) $0 . 85 per wine gallon on cooler beverages;
8 (5) $0 . 93 per wine gallon on beer other than draft beer;
9 (6) $0 . 54 per wine gallon on draft beer;
10 On July 1, 2014 , and thereafter, the tax rate shall be :
11 (1) $7 . 77 per wine gallon on distilled spirits ;
12 (2) $2 . 76 per wine gallon on sparkling wine;
13 (3) $1 . 79 per wine gallon on still wine;
14 (4) $1 . 11 per wine gallon on cooler beverages;
15 (5) $1 . 21 per wine gallon on beer other than draft beer;
16 (6) $0 . 70 per wine gallon on draft beer;
17 and at a proportionate rate for any other quantity so sold or
18 used.
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Page 3
. B • N
1 (b) Beginning July 1, 2014 , the increase in the gallonage
2 tax shall begin and the additional thirty percent per gallon
3 collected shall be reimbursed to each county by the amount of
4 additional gallonage tax collected from that county; however,
5 fines on the increased tax revenue shall be retained by the
6 State of Hawaii to compensate it for the expense of collection.
7 Tax revenues from this Act shall be kept by the respective
8 counties in a special fund, and be accounted for as a separate
9 line item in their respective budgets .
10 (c) The tax collected for the period July 1, 2014 and
11 thereafter as set forth under subparagraph (a) above shall only
12 be used to pay for Police, Fire, Emergency Medical Services,
13 road clean-up, prosecution, and may also be used for training,
14 the purchase of any equipment deemed necessary by the respective
15 county departments , education and public service announcements
16 utilized to reduce driving while under the influence of an
17 intoxicant .
18 [4-1a)-] (d) The tax levied pursuant to subsection (a) shall
19 be paid only once upon the same liquor; provided further that
20 the tax shall not apply to:
21 (1) Liquor held for sale by a permittee but not yet sold;
Ex A proposed State bill Gallonage Tax on Liquor 7-25-12
Page 4 ■ B ■ F\ic .
1 (2) Liquor sold by one permittee to another permittee;
2 (3) Liquor which under the Constitution and laws of the
3 United States cannot be legally subjected to the tax
4 imposed by this chapter so long as and to the extent
5 to which the State is without power to impose the tax;
6 (4 ) Liquor sold for sacramental purposes or the use of
7 liquor for sacramental purposes, or any liquor
8 imported pursuant to section 281-33 ; and
9 (5) Alcohol sold pursuant to section 281-37 to a person
10 holding a purchase permit or prescription therefor, or
11 any sale or use of alcohol, so purchased, for other
12 than beverage purposes . "
13 SECTION 2 . Statutory material to be deleted is bracketed
14 and in strikethrough. New statutory material is underscored.
15 SECTION 3 . This Act shall take effect upon its approval .
16
17 INTRODUCED BY:
Ex A proposed State bill Gallonage Tax on Liquor 7-25-12