HomeMy WebLinkAboutCOM 0728.000 2016-2018 .,0. .....
s;;•.I Phone: (808) 323-4277
Maile Medeiros David •o;• ••,'•.
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Council District 6 � ""���`��-•
*: ••'��"% ',4:* : Email: maile.david@hawaiicounty.gov
Portion N. S. Kona/Kau/Volcano --'�
., ITE OF' i0.
HAWAII COUNTY COUNCIL
County of Hawai`i
West Hawai`i Civic Center, Bldg.A
74-5044 Ane Keohokalole Hwy. COUNTY CLERK
Kailua-Kona, Hawai'i 96740 COUNTY OF HAWAI'I
RECEIVED
Time 3.46PSIBY 01
Date 2,011 -17 N 24
DATE: January 26, 2018
TO: Valerie T. Poindexter, Council Chair
and Members of the Hawai`i County Council
FROM: - Maile David, Council Member
Council District 6
RE: A RESOLUTION IN SUPPORT.OF SENATE BILL NO. 3088 EXTENDING THE
PERIOD WITHIN WHICH A COUNTY MAY ADOPT A SURCHARGE ON
STATE TAX UNDER CERTAIN CONDITIONS, FROM MARCH 31, 2018, TO
SEPTEMBER 30,2018.
Attached is a Resolution in support of Senate Bill No. 3088 extending the period within which a
County may adopt a surcharge on State Tax under certain conditions, from March 31, 2018, to
September 30, 2018. Also attached for your convenience and reference is S.B. No. 3088. Please
place this item on the appropriate agenda for February 6, 2018, Committee day.
Thank you.
MD/dmm
Att.
< Res. L.183-/ S7
COM m. No. 7oS
Ref. To:• FC-
Ref.
GRef. Date JAN 2 6 a
Serving the Interests of the People of Our Island
Hawaii County Is an Equal Opportunity Provider And Employer
THE SENATE
TWENTY-NINTH LEGISLATURE, 2018 . B . NO .
STATE OF HAWAII JAN 2 4 2018
A BILL FOR AN ACT
RELATING TO TAXATION.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
1 SECTION 1 . Section 46-16 . 8, Hawaii Revised Statutes, is
2 amended by amending subsection (c) to read as follows:
3 " (c) Each county that has not established a surcharge on
4 state tax prior to July 1, 2015, may establish the surcharge at
5 the rates enumerated in sections 237-8 . 6 and 238-2 . 6 . A county
6 electing to establish this surcharge shall do so by ordinance;
7 provided that:
8 (1) No ordinance shall be adopted until the county has
9 conducted a public hearing on the proposed ordinance;
10 (2) The ordinance shall be adopted prior to [March 31, ]
11 September 30, 2018 ; and
12 (3) No county surcharge on state tax that may be
13 authorized under this subsection shall be levied prior -
14 to January 1, 2019, or after December 31, 2030 .
15 A county electing to exercise the authority granted under
' 16 this subsection shall notify the director of taxation within ten
17 days after the county has adopted a surcharge on state tax
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Paget S . B . NO . 3o5'g'
1 ordinance. Beginning on January 1, 2019, the director of
2 taxation shall levy, assess, collect, and otherwise administer
3 the county surcharge on state tax. "
4 SECTION 2 . Section 237-8 . 6, Hawaii Revised Statutes, is
5 amended by amending subsection (b) to read as follows:
6 " (b) Each county surcharge on state tax that may be
7 adopted or extended pursuant to section 46-16 . 8 shall be levied
8 beginning in a taxable year after the adoption of the relevant
9 county ordinance; provided that no surcharge on state tax may. be
10 levied:
11 (1) Prior to:
12 (A) January 1, 2007, if the county surcharge on state
13 tax was established by an ordinance adopted prior
14 to December 31, 2005; or
15 (B) January 1, 2019, if the county surcharge on state
16 tax was established by the adoption of an
17 ordinance after June 30, 2015, but prior to
18 [March 31, ] September 30, 2018 ; and
19 (2) After December 31, 2030 . "
20 SECTION 3 . Section 238-2 . 6, Hawaii Revised Statutes, is
21 amended by amending subsection (b) to read as follows :
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Page 3
S . B . NO . ,Og4P
1 - " (b) Each county surcharge on state tax that may be
2 adopted or extended shall be levied beginning in a taxable year
3 after the adoption of the relevant county ordinance; provided
4 that no surcharge on state tax may be levied:
5 (1) Prior to:
6 (A) January 1, 2007, if the county surcharge on state
7 tax was established by an ordinance adopted prior
8 to December 31, 2005; or
9 (B) January 1, 2019, if the county surcharge on state
10 tax was established by the adoption of an
11 ordinance after June 30, 2015, but prior to
12 [March 31, ] September 30, 2018; and
13 (2) After December 31, 2030 . "
14 SECTION 4 . Statutory material to be repealed is bracketed
15 and stricken. New statutory material is underscored.
16 SECTION 5 . This Act shall take effect upon its app al.
17
1161111/4
� i
INTRODUCED BY: .
IP2018-0935 SB SMA.doc 3
Mu I I II.M011 II III11I III11 IMI 1
S . B . NO . 30?1'
Report Title:
General Excise Tax; County Surcharge on State Tax; Extension
Description:
Extends the period by six months that a county may adopt a
surcharge on state tax, under certain conditions, from March 31,
2018, to September 30, 2018 .
The summary description of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.
2018-0935 SB SMA.doc
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