Bill > SB467

This bill extends and modifies the county surcharge on state general excise tax, allowing counties that established a surcharge before July 1, 2015, to continue the tax until December 31, 2045, at the same rates. Counties must adopt an ordinance to extend the surcharge before January 1, 2028, and notify the director of taxation within ten days. For counties that had not established a surcharge before July 1, 2015, they may now establish the surcharge, but only before December 31, 2023, with the tax to be levied between January 1, 2019, and December 31, 2045. The bill also clarifies that counties with populations of 500,000 or less can use the surcharge revenues for public transportation infrastructure (including roadways, buses, trains, ferries, pedestrian and bicycle paths), Americans with Disabilities Act compliance, and housing infrastructure costs. This legislation builds upon previous laws regarding county surcharges, particularly Act 247 from 2005, and provides more flexibility for counties in implementing and using these tax surcharges while extending the potential collection period by 15 years from the previous sunset date.

Government Affairs

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=SB&billnumber=467&year=2026