§46-16.8 County surcharge on state tax. [Section repealed December 31, 2030. L Sp 2017, c 1, §6.] (a) Each county may establish a surcharge on state tax at the rates enumerated in sections 237-8.6 and 238-2.6. A county electing to establish this surcharge shall do so by ordinance; provided that:
(1) No ordinance shall be adopted until the county has conducted a public hearing on the proposed ordinance;
(2) The ordinance shall be adopted prior to December 31, 2005; and
(3) No county surcharge on state tax that may be authorized under this subsection shall be levied prior to January 1, 2007, or after December 31, 2022, unless extended pursuant to subsection (b).
Notice of the public hearing required under paragraph (1) shall be published in a newspaper of general circulation within the county at least twice within a period of thirty days immediately preceding the date of the hearing.
A county electing to exercise the authority granted under this subsection shall notify the director of taxation within ten days after the county has adopted a surcharge on state tax ordinance and, beginning no earlier than January 1, 2007, the director of taxation shall levy, assess, collect, and otherwise administer the county surcharge on state tax.
(b) Each county that has established a surcharge on state tax prior to July 1, 2015, under authority of subsection (a) may extend the surcharge until December 31, 2030, at the same rates. A county electing to extend this surcharge shall do so by ordinance; provided that:
(1) No ordinance shall be adopted until the county has conducted a public hearing on the proposed ordinance; and
(2) The ordinance shall be adopted prior to January 1, 2018.
A county electing to exercise the authority granted under this subsection shall notify the director of taxation within ten days after the county has adopted an ordinance extending the surcharge on state tax. The director of taxation shall levy, assess, collect, and otherwise administer the extended surcharge on state tax.
(c) Each county that has not established a surcharge on state tax prior to July 1, 2015, may establish the surcharge at the rates enumerated in sections 237-8.6 and 238-2.6. A county electing to establish this surcharge shall do so by ordinance; provided that:
(1) No ordinance shall be adopted until the county has conducted a public hearing on the proposed ordinance;
(2) The ordinance shall be adopted prior to March 31, 2019; and
(3) No county surcharge on state tax that may be authorized under this subsection shall be levied prior to January 1, 2019, or after December 31, 2030.
A county electing to exercise the authority granted under this subsection shall notify the director of taxation within ten days after the county has adopted a surcharge on state tax ordinance. Beginning on January 1, 2019, or January 1, 2020, as applicable pursuant to sections 237-8.6 and 238-2.6, the director of taxation shall levy, assess, collect, and otherwise administer the county surcharge on state tax.
(d) Notice of the public hearing required under subsection (b) or (c) before adoption of an ordinance establishing or extending the surcharge on state tax shall be published in a newspaper of general circulation within the county at least twice within a period of thirty days immediately preceding the date of the hearing.
(e) Each county with a population greater than five hundred thousand that adopts or extends a county surcharge on state tax ordinance pursuant to subsection (a) or (b) shall use the surcharge revenues received from the State for capital costs of a locally preferred alternative for a mass transit project; provided that revenues derived from the county surcharge on state tax shall not be used:
(1) To build or repair public roads or highways, bicycle paths, or support public transportation systems already in existence prior to July 12, 2005;
(2) For operating costs or maintenance costs of the mass transit project or any purpose not consistent with this subsection; or
(3) For administrative or operating, marketing, or maintenance costs, including personnel costs, of a rapid transportation authority charged with the responsibility for constructing, operating, or maintaining the mass transit project;
provided further that nothing in this section shall be construed to prohibit a county from using county funds that are not derived from a surcharge on state tax for a purpose described in paragraph (2) or (3).
(f) Each county with a population equal to or less than five hundred thousand that adopts a county surcharge on state tax ordinance pursuant to this section shall use the surcharges received from the State for:
(1) Operating or capital costs of public transportation within each county for public transportation systems, including public roadways or highways, public buses, trains, ferries, pedestrian paths or sidewalks, or bicycle paths; and
(2) Expenses in complying with the Americans with Disabilities Act of 1990 with respect to paragraph (1).
(g) As used in this section, "capital costs" means nonrecurring costs required to construct a transit facility or system, including debt service, costs of land acquisition and development, acquiring of rights-of-way, planning, design, and construction, and including equipping and furnishing the facility or system. For a county with a population greater than five hundred thousand, capital costs also include non-recurring personal services and other overhead costs that are not intended to continue after completion of construction of the minimum operable segment of the locally preferred alternative for a mass transit project. [L 2005, c 247, § §2, 9; am L 2015, c 240, § §3, 7; am L Sp 2017, c 1, § §2, 7; am L 2018, c 11, §1]
Revision Note
"July 12, 2005" substituted for "the effective date of this Act".
Cross References
Rapid transportation authority; annual review, see §23-14; certification statement, see §40-81.5.
Attorney General Opinions
Act 247, Session Laws of Hawaii 2005, was not a complete delegation of the State's taxing authority. The legislature retains the power to change, by new legislation, all aspects of the county surcharge, including repealing the county surcharge in its entirety. Att. Gen. Op. 15-1.
Subsections (e) and (f) discussed in determining that the provision requiring ten per cent of the county surcharge be withheld as general fund realizations did not create a conflict within the intent of Act 247, Session Laws of Hawaii 2005. Att. Gen. Op. 15-1.
Structure Hawaii Revised Statutes
Title 6. County Organization and Administration
46-1 Meeting place of council.
46-1.5 General powers and limitation of the counties.
46-1.6 REPEALED. L 1996, c 13, §17.
46-1.7 Retention of emergency 911 recordings.
46-1.8 Reciprocal supplying of tax information.
46-1.52 Authority to enter private property; pests or invasive species.
46-1.55 Indigenous Hawaiian architecture.
46-2 Publication or advertising of ordinances, amendments, resolutions, and bills.
46-2.1 Comprehensive ordinance codes.
46-2.2 Publication of supplements.
46-3.5 REPEALED. L 2009, c 4, §4.
46-4.2 Nonsignificant zoning changes.
46-4.5 Ordinances establishing historical, cultural, and scenic districts.
46-5 Planning and traffic commissions; creation.
46-6 Parks and playgrounds for subdivisions.
46-7 Agreements with federal government; use of funds.
46-8 State and county co-sponsorship of programs.
46-9 Expenditures of money for sister-city relationships.
46-11 Federal flood insurance.
46-11.5 Maintenance of channels, streambeds, streambanks, and drainageways.
46-12 Cleaning shores and beaches of seaweed, limu, and debris.
46-12.5 State beach park lifeguard services.
46-13 Each county to determine its own number of fire stations.
46-13.1 Volunteer fire stations.
46-14.5 Land use density and infrastructure; low-income rental units.
46-15 Experimental and demonstration housing projects.
46-15.1 Housing; county powers.
46-15.2 Housing; additional county powers.
46-15.3 Regulation of adult family boarding home and care home.
46-15.4 Administrative inspections and warrants.
46-15.5 Cooperation by state departments.
46-15.21 Housing choice voucher program.
46-15.25 Infrastructure dedication; affordable housing.
46-15.36 Hospice homes; permitted use in residential areas.
46-15.01 Limitation of application.
46-16 Traffic regulation and control over private streets.
46-16.2 Commuter benefits program.
46-16.3 Regulation of commercial bicycle tours.
46-16.5 Public passenger vehicle regulation.
46-16.7 REPEALED. L 2006, c 38, §29.
46-16.8 County surcharge on state tax.
46-17 Regulation of certain public nuisances.
46-18 Central coordinating agency.
46-19 Development of alternative energy resources.
46-19.1 Facilities for solid waste processing and disposal and electric generation; financing; sale.
46-19.4 Priority permitting process for renewable energy projects.
46-19.5 Energy conservation standards for building design and construction.
46-19.7 Individual shower control valves required.
46-19.8 Fire sprinklers; residences.
46-20 Regulation of sewerage and wastewater treatment systems.
46-20.1 County ownership of sewer transmission lines and facilities servicing Hawaiian home lands.
46-20.5 Regulation of towing operations.
46-20.7 County transient accommodations tax.
46-22 Compensation of certain county officials.
46-22.1 Salaries of members of council.
46-23 Salaries of department heads, deputies, assistants; fixed how.
46-24 Limitation on salary of first deputy or assistant.
46-25 Salaries of county officers and employees; moneys payable into treasury.
46-26 Bonds of county officers; form.
46-29 Certain notarial powers conferred upon county officers.
46-30 Transfer of civil service personnel on reorganization.
46-31 Transfer of noncivil service personnel on reorganization.
46-33 Exemption of certain county positions.
46-34 Civil service exemptions.
46-35 Firefighters, counsel for.
46-36 Authority of counties to engage in the process of managed competition; established.
46-41 Budgets; financial records on fiscal year basis.
46-42 Reports by fiscal officers.
46-45 Excessive expenditures; penalty.
46-46 Excess expenditures; when permitted.
46-47 Franchise fees, disposition of.
46-48 Deposit of funds in banks.
46-50 Short term investment of county moneys.
46-51 Deposit of securities with mainland depositories.
46-54 Collection of delinquent license fees, taxes, and other amounts.
46-55 Schedule of council anticipated expenditures.
46-61 Eminent domain; purposes for taking property.
46-62 Eminent domain; proceedings according to chapter 101.
46-63 Gift or sale of county property for care of aged persons.
46-64 Disposition of surplus property.
46-65 Parks in the charge of council.
46-65.5 Exchange of park property.
46-65.6 Thomas Square; to be maintained.
46-66 Disposition of real property.
46-71 Service of process upon county.
46-71.5 Indemnification of county agencies
46-72 Liability for injuries or damages; notice.
46-72.5 Counties' limited liability for skateboard activities at public skateboard parks.
46-73 Claims for legislative relief; conditions.
46-74 Waiver of exemption from assessment for improvements.
46-74.1 Exemption from improvement assessments.
46-75 Improvement bonds exempt from taxation.
46-76 Location of utility facilities in improvement districts.
46-77 Underground utility facilities in improvement districts.
46-78 Improvement districts, initiation by the State.
46-79 CUSIP numbers for district improvement bonds or improvement district bonds of counties.
46-80 Improvement by assessment; financing.
46-80.5 Special improvement district.
46-81 Reserve funds for payment of improvements.
46-85 Contracts for solid waste disposal.
46-86 Transactions for utility services.
46-89 Broadband-related permits; automatic approval.
46-103 Establishment of tax increment district.
46-105 Collection of tax increments.
46-107 Tax increment bond anticipation notes.
46-109 Termination of a tax increment district.
46-111 Computation of tax increment.
46-112 Tax on leased redevelopment property.
46-124 Negotiating development agreements.
46-125 Periodic review; termination of agreement.
46-126 Development agreement; provisions.
46-127 Enforceability; applicability.
46-129 County general plan and development plans.
46-130 Amendment or cancellation.
46-142 Authority to impose impact fees; enactment of ordinances required.
46-142.5 School impact districts; new building permit requirements.
46-143 Impact fee calculation.
46-144 Collection and expenditure of impact fees.
46-146 Time of assessment and collection of impact fees.
46-147 Effect on existing ordinances.
46-163 Conditions for the transfer of development rights.
46-165 Other rights not affected.
46-171 Actions for false claims to the counties; qui tam actions.
46-172 Civil actions for false claims.
46-173 Evidentiary determination; burden of proof.
46-174 Statute of limitations.
46-175 Action by private persons.
46-176 Rights of parties to qui tam actions.
46-177 Awards to qui tam plaintiffs.
46-179 Fees and costs of litigation.
46-180 Relief from retaliatory actions.
46-181 Certain actions barred.
46-192 County emergency medical services system; establishment.
46-193 County, functions; duties.
46-194 Emergency medical services; fees.
46-195 Community paramedicine program; established.
46-196 Emergency medical services; levels of service; contracts.
46-198 Immunity and limitation on liability for emergency aeromedical services.