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| 1 | - | HOUSE OF REPRESENTATIVES H.B. NO. 1047 THIRTY-FIRST LEGISLATURE, 2021 | |
| 1 | + | HOUSE OF REPRESENTATIVES H.B. NO. 1047 THIRTY-FIRST LEGISLATURE, 2021 STATE OF HAWAII A BILL FOR AN ACT RELATING TO GENERAL EXCISE TAX LICENSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII: | |
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| 3 | 3 | HOUSE OF REPRESENTATIVES H.B. NO. 1047 | |
| 4 | - | THIRTY-FIRST LEGISLATURE, 2021 | |
| 4 | + | THIRTY-FIRST LEGISLATURE, 2021 | |
| 5 | 5 | STATE OF HAWAII | |
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| 7 | 7 | HOUSE OF REPRESENTATIVES | |
| 8 | 8 | ||
| 9 | 9 | H.B. NO. | |
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| 11 | 11 | 1047 | |
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| 13 | 13 | THIRTY-FIRST LEGISLATURE, 2021 | |
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| 17 | 17 | STATE OF HAWAII | |
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| 31 | 31 | A BILL FOR AN ACT | |
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| 37 | 37 | RELATING TO GENERAL EXCISE TAX LICENSES. | |
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| 43 | 43 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII: | |
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| 47 | - | SECTION 1. Section 237-9, Hawaii Revised Statutes, is amended by amending subsections (a) and (b) to read as follows: "(a) Except as provided in this section, any person who has a gross income or gross proceeds of sales or value of products upon which a privilege tax is imposed by this chapter, as a condition precedent to engaging or continuing in such business, shall in writing apply for and obtain from the department of taxation, upon [a one-time] an initial payment of the sum of $20, a license to engage in and to conduct such business, upon condition that the person shall pay the taxes accruing to the State under this chapter, and the person shall thereby be duly licensed to engage in and conduct the business. The license provided for by this section shall be valid for a period of two years and renewable biennially. The license shall not be transferable and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. The license may be inspected and examined, and shall at all times be conspicuously displayed at the place for which it is issued. (b) Licenses, license renewals, and applications therefor shall be in such form as the department shall prescribe, except that where the licensee is engaged in two or more forms of business of different classification, the license shall so state on its face. [The license provided for by this section shall be effective until canceled in writing.] Any application for the reissuance of a previously canceled license identification number after December 31, 1989, shall be regarded as a new license application and subject to the payment of the [one-time] license fee of $20. The department may charge a fee of no more than $20 for license renewals and may require license renewals to be submitted in an electronic form. The director may revoke or cancel any license issued under this chapter for cause as provided by rules adopted pursuant to chapter 91." SECTION 2. Tax licenses existing when this Act becomes effective shall be renewed for the first time in 2022; provided that the department | |
| 47 | + | SECTION 1. Section 237-9, Hawaii Revised Statutes, is amended by amending subsections (a) and (b) to read as follows: "(a) Except as provided in this section, any person who has a gross income or gross proceeds of sales or value of products upon which a privilege tax is imposed by this chapter, as a condition precedent to engaging or continuing in such business, shall in writing apply for and obtain from the department of taxation, upon [a one-time] an initial payment of the sum of $20, a license to engage in and to conduct such business, upon condition that the person shall pay the taxes accruing to the State under this chapter, and the person shall thereby be duly licensed to engage in and conduct the business. The license provided for by this section shall be valid for a period of two years and renewable biennially. The license shall not be transferable and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. The license may be inspected and examined, and shall at all times be conspicuously displayed at the place for which it is issued. (b) Licenses, license renewals, and applications therefor shall be in such form as the department shall prescribe, except that where the licensee is engaged in two or more forms of business of different classification, the license shall so state on its face. [The license provided for by this section shall be effective until canceled in writing.] Any application for the reissuance of a previously canceled license identification number after December 31, 1989, shall be regarded as a new license application and subject to the payment of the [one-time] license fee of $20. The department may charge a fee of no more than $20 for license renewals and may require license renewals to be submitted in an electronic form. The director may revoke or cancel any license issued under this chapter for cause as provided by rules adopted pursuant to chapter 91." SECTION 2. Tax licenses existing when this Act becomes effective shall be renewed for the first time in 2022; provided that the department shall not charge a fee for the renewal required by this Section. The department shall prescribe the date or dates on which license renewal will be required. SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored. SECTION 4. This Act, upon its approval, shall take effect on January 1, 2022. INTRODUCED BY: _____________________________ BY REQUEST | |
| 48 | 48 | ||
| 49 | 49 | SECTION 1. Section 237-9, Hawaii Revised Statutes, is amended by amending subsections (a) and (b) to read as follows: | |
| 50 | 50 | ||
| 51 | 51 | "(a) Except as provided in this section, any person who has a gross income or gross proceeds of sales or value of products upon which a privilege tax is imposed by this chapter, as a condition precedent to engaging or continuing in such business, shall in writing apply for and obtain from the department of taxation, upon [a one-time] an initial payment of the sum of $20, a license to engage in and to conduct such business, upon condition that the person shall pay the taxes accruing to the State under this chapter, and the person shall thereby be duly licensed to engage in and conduct the business. The license provided for by this section shall be valid for a period of two years and renewable biennially. The license shall not be transferable and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. The license may be inspected and examined, and shall at all times be conspicuously displayed at the place for which it is issued. | |
| 52 | 52 | ||
| 53 | 53 | (b) Licenses, license renewals, and applications therefor shall be in such form as the department shall prescribe, except that where the licensee is engaged in two or more forms of business of different classification, the license shall so state on its face. [The license provided for by this section shall be effective until canceled in writing.] Any application for the reissuance of a previously canceled license identification number after December 31, 1989, shall be regarded as a new license application and subject to the payment of the [one-time] license fee of $20. The department may charge a fee of no more than $20 for license renewals and may require license renewals to be submitted in an electronic form. The director may revoke or cancel any license issued under this chapter for cause as provided by rules adopted pursuant to chapter 91." | |
| 54 | 54 | ||
| 55 | - | SECTION 2. Tax licenses existing when this Act becomes effective shall be renewed for the first time in 2022; provided that the department | |
| 55 | + | SECTION 2. Tax licenses existing when this Act becomes effective shall be renewed for the first time in 2022; provided that the department shall not charge a fee for the renewal required by this Section. The department shall prescribe the date or dates on which license renewal will be required. | |
| 56 | 56 | ||
| 57 | 57 | SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored. | |
| 58 | 58 | ||
| 59 | - | SECTION 4. This Act shall take effect on | |
| 59 | + | SECTION 4. This Act, upon its approval, shall take effect on January 1, 2022. | |
| 60 | 60 | ||
| 61 | - | Report Title: Taxes; General Excise Tax Licenses; Renewal Description: Requires that any general excise tax license be renewed biennially. Permits the department of taxation to charge a fee for biennial renewals and requires biennial renewals be applied for electronically. Effective 7/1/2050. (HD1) The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent. | |
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| 62 | + | ||
| 63 | + | INTRODUCED BY: _____________________________ | |
| 64 | + | BY REQUEST | |
| 65 | + | ||
| 66 | + | INTRODUCED BY: | |
| 67 | + | ||
| 68 | + | _____________________________ | |
| 69 | + | ||
| 70 | + | ||
| 71 | + | ||
| 72 | + | BY REQUEST | |
| 73 | + | ||
| 74 | + | Report Title: Taxes; General Excise Tax Licenses Description: Requires that any license issued under section 237-9, Hawaii Revised Statutes, be renewed biennially; permits the department to charge a fee for biennial renewals; and permits the department to require biennial renewals be applied for electronically. The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent. | |
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| 63 | 76 | ||
| 64 | 77 | ||
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| 66 | 79 | ||
| 67 | 80 | Report Title: | |
| 68 | 81 | ||
| 69 | - | Taxes; General Excise Tax Licenses | |
| 82 | + | Taxes; General Excise Tax Licenses | |
| 70 | 83 | ||
| 71 | 84 | ||
| 72 | 85 | ||
| 73 | 86 | Description: | |
| 74 | 87 | ||
| 75 | - | Requires that any | |
| 88 | + | Requires that any license issued under section 237-9, Hawaii Revised Statutes, be renewed biennially; permits the department to charge a fee for biennial renewals; and permits the department to require biennial renewals be applied for electronically. | |
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| 77 | 90 | ||
| 78 | 91 | ||
| 79 | 92 | ||
| 80 | 93 | ||
| 81 | 94 | ||
| 82 | 95 | ||
| 83 | 96 | The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent. |