HomeMy WebLinkAboutORD 2019-029 2018-2020 h,�
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COUNTY OF HAWAII ••4\ '5;\:Yt• STATE OF HAWAII
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BILL NO. 19
ORDINANCE NO. 19 29
AN ORDINANCE AMENDING CHAPTER 2, ARTICLE 45 OF THE HAWAII
COUNTY CODE 1983 (2016 EDITION, AS AMENDED), RELATING TO THE
GENERAL EXCISE AND USE TAX SURCHARGE.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII:
SECTION 1. PURPOSE. The purpose of this ordinance is to increase the County
General Excise and Use Tax Surcharge rate from one-quarter percent (0.25%), that was levied on
January 1, 2019, to one half percent (0.5%) to be levied on January 1, 2020, as authorized by
Sections 46-16.8, 237-8.6, 23 8-2.6 and 248-2.6 (d) Hawai`i Revised Statutes, as amended, and to
amend the sunset date of December 31, 2020, to December 31, 2030.
SECTION 2. Chapter 2, article 45 of the Hawai`i County Code 1983 (2016 Edition, as
amended) is amended to read as follows:
"Article 45. [ ] General Excise and Use Tax Surcharge.
Section 2-233. Establishment of surcharge.
(a) Pursuant to Act 11, Session Laws of Hawai`i 2018, codified as section 46-16.8,
Hawai`i Revised Statutes, as amended, it is hereby established a 0.25 per cent
general excise and use tax surcharge [to be used for purposes of funding the
operating or capital costs of public transportation within the County of Hawai`i].
The general excise and use tax surcharge shall be levied beginning January 1, 2019.
(b) After December 31, 2019, pursuant to Act 11, Session Laws of Hawai`i 2018,
codified as section 46-16.8, Hawaii Revised Statutes, as amended, it is hereby
established a 0.50 per cent general excise and use tax surcharge. The general excise
and use tax surcharge shall be levied beginning January 1, 2020.
Section 2-234. General excise tax fund.
Pursuant to article X, section 10-12, Hawai'i County Charter 2016, the director of
finance is authorized to create a special fund to be known as the "general excise tax
fund." All moneys received from the State derived from the imposition of the surcharge
established under this article shall be deposited into the general excise tax fund.
Section 2-235. Use of funds.
(a) Pursuant to sections 46-16.8 and 248-2.6, Hawai`i Revised Statutes, moneys
received from the State derived from the imposition of the surcharge established
under this article will be a general fund realization. Moneys received from the
surcharge shall be expended for:
(1) Operating or capital costs of public transportation within the County for
public systems, including public roadways or highways, public buses, trains,
ferries, pedestrian paths or sidewalks or bicycle paths[, and] i
(2) Expenses in complying with the Americans with Disabilities Act of 1990
with respect to paragraph (1)[-] ; or
(3) As otherwise authorized by State statute.
(b) "Capital costs" in this section means nonrecurring costs required to construct a
transit facility or system, including debt service, costs of land acquisition and
development, acquiring rights-of-way, planning, design and construction, and
including equipping and furnishing the facility or system.
(c) Any balance remaining in the general excise tax fund at the end of any fiscal year
shall not lapse, but shall remain in the fund accumulating from year to year. The
moneys in this fund shall not be used for any purpose except those listed in this
section, or as allowed by any amendments to sections 46-16.8 and 248-2.6, Hawai'i
Revised Statutes.
Section 2-236. Termination of Surcharge.
[Unless otherwise extended by ordinance, this article will be repealed on December
31, 2020; provided that this] This general excise and use tax surcharge shall not extend
beyond December 31, 2030, pursuant to Act 11, Session Laws of Hawai`i, codified as
section 46-16.8, Hawai`i Revised Statutes, as amended."
SECTION 3. Material to be repealed is bracketed and stricken. New material is
underscored. In printing this ordinance, the brackets, bracketed and stricken material, and
underscoring need not be included.
SECTION 4. Severability. If any provision of this ordinance, or the application
thereof to any person or circumstances is held invalid, such invalidity shall not affect
other provisions or applications of the ordinance which can be given effect without the
invalid provision or application, and to this end, the provisions of this ordinance are
declared to be severable.
SECTION 5. This ordinance shall take effect upon approval.
INTRODUCED BY:
Or/jiff/Ai 111%/01111111
COUNCIL • EMBER, COUNTY OF HAWAII
Hilo , Hawai`i
Date of Introduction: February 20, 2019
Date of 1st Reading: February 20, 2019
Date of 2nd Reading: March 13, 2019
Effective Date: March 25, 2019
81
REFERENCE Comm.
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OFFICE OF THE COUNTY CLERK -,r, t.:::1 ',', ; ;' ',`
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County of Hawai`i
Hilo, Hawai`i mg s R 2 7 111 8, 1
Introduced By: Mai le David (B/R) ROLL CALL VOTE
Date Introduced: February 20, 2019 AYES NOES ABS EX
First Reading: February 20, 2019 Chung X
Published: March 2 , 2019 David X
Eoff X
REMARKS. Kaneali`i-Kleinfelder X
Kierkiewicz X
Lee Loy X
Poindexter X
Richards X
Villegas X
Second Reading: March 13 , 2019 7 2 0 0
To Mayor: March 21, 2019
Returned: March 27, 2019 ROLL CALL VOTE
Effective: March 25, 2019 AYES NOES ABS EX
Published: April 6, 2019
Chung X
REMARKS: David X
Eoff X
Kaneali`i-Kleinfelder X
Kierkiewicz X
Lee Loy X
Poindexter X
Richards X
Villegas X
7 0 2 0
I DO HEREBY CERTIFY that the foregoing BILL was adopted by the County Council published as
indicated above.
Cli,/,'"- ,
COUNCIL CHAIRPER N
p-9174)/Disapproved this 76 Th day
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of IMC7 , 20 11 COUNTY ERK
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Bill No.:
MAYOR, COUNTY 01 HAWAII C-81/FC-14
Reference:
Ord No.: 19 29