Bill Text: HI HB1240 | 2011 | Regular Session | Amended
Bill Title: Motor Vehicle Rentals
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Engrossed - Dead) 2011-03-10 - (S) Referred to TIA, CPN. [HB1240 Detail]
Download: Hawaii-2011-HB1240-Amended.html
|
HOUSE OF REPRESENTATIVES |
H.B. NO. |
1240 |
|
TWENTY-SIXTH LEGISLATURE, 2011 |
H.D. 2 |
|
|
STATE OF HAWAII |
|
|
|
|
|
|
|
|
||
|
|
||
A BILL FOR AN ACT
RELATING TO MOTOR VEHICLE RENTAL.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 437D-8.4, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) Notwithstanding any law to the contrary, a lessor may visibly pass on to a lessee:
(1) The general excise tax attributable to the transaction;
(2) The vehicle license and registration fee and
weight [taxes, prorated] taxes calculated either:
(A) By prorating the annual license
and registration fees and weight taxes at 1/365th of the annual [vehicle
license and registration fee and weight taxes] amount actually paid on
the particular vehicle being rented [for] and adding the prorated
amount to each full or partial twenty-four-hour rental day that the vehicle
is rented; provided the total of all vehicle license and registration fees and
weight taxes charged to all lessees of a single vehicle shall not
exceed the annual vehicle license and registration fee and weight taxes actually
paid for the particular vehicle rented; or
(B) For lessors whose primary business is renting motor vehicles to consumers under contracts for a period of ninety days or less, by calculating a good-faith estimate of the daily rate required by the lessor to recover the actual total cost of annual licensing, registration, and inspection fees and weight taxes and adding that amount to each full or partial twenty-four-hour day that the vehicle is rented; provided that if the total amount collected under this subparagraph in a calendar year exceeds the lessor's actual cost of licensing, registration, and inspection fees and weight taxes for its fleet, the lessor shall retain the excess amount and adjust the estimated daily rate for the following year accordingly; provided further that a lessor subject to this subparagraph may adjust daily rates at any time during the calendar year;
(3) The rental motor vehicle surcharge tax as provided in section 251-2 attributable to the transaction;
(4) The county surcharge on state tax under section 46-16.8; provided that the lessor itemizes the tax for the lessee; and
(5) The rents or fees paid to the department of transportation under concession contracts negotiated pursuant to chapter 102, service permits granted pursuant to title 19, Hawaii Administrative Rules, or rental motor vehicle customer facility charges established pursuant to section 261-7; provided that:
(A) The rents or fees are limited to amounts that can be attributed to the proceeds of the particular transaction;
(B) The rents or fees shall not exceed the
lessor's net payments to the department of transportation [made] under the
concession contract or service permit;
(C) The lessor submits to the department of transportation and the department of commerce and consumer affairs a statement, verified by a certified public accountant as correct, that reports the amounts of the rents or fees paid to the department of transportation pursuant to the applicable concession contract or service permit:
(i) For all airport locations; and
(ii) For each airport location;
(D) The lessor submits to the department of transportation and the department of commerce and consumer affairs a statement, verified by a certified public accountant as correct, that reports the amounts charged to lessees:
(i) For all airport locations;
(ii) For each airport location; and
(iii) For each lessee;
(E) The lessor includes in [these reports]
the statements required by subparagraphs (C) and (D) the methodology
used to determine the amount of fees charged to each lessee; and
(F) The lessor submits the [above]
information required by subparagraphs (C) and (D) to the department of
transportation and the department of commerce and consumer affairs within three
months of the end of the preceding annual accounting period or contract year as
determined by the applicable concession agreement or service permit.
The respective departments, in their sole
discretion, may extend the time to submit the [statement] statements
required [in this subsection.] by subparagraphs (C) and (D). If
the director determines that [an examination of the lessor's information is
inappropriate] the information submitted by a lessor under this
subsection is incorrect and the lessor fails to correct the matter
within ninety days, the director may conduct an examination and charge a lessor
an examination fee based upon the cost per hour per examiner for evaluating,
investigating, and verifying compliance with this subsection, as well as
additional amounts for travel, per diem, mileage, and other reasonable expenses
incurred in connection with the examination, which shall relate solely to the
requirements of this subsection, and which shall be billed by the departments
as soon as feasible after the close of the examination. The cost per hour
shall be $40 or as may otherwise be established by rules adopted by the
director. The lessor shall pay the amounts billed within thirty days following
the billing. All moneys collected by the director shall be credited to the
compliance resolution fund."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act shall take effect on July 1, 2030; provided that the amendments made to section 437D-8.4, Hawaii Revised Statutes, under section 1 of this Act shall not be repealed when that section is repealed and reenacted on December 31, 2022, by section 9 of Act 247, Session Laws of Hawaii 2005.
Report Title:
Motor Vehicle Rentals
Description:
Allows certain lessors whose primary business is to rent motor vehicles to calculate the licensing, registration, and inspection fees and weight taxes passed on to consumers based on a good-faith estimate of actual cost. Effective July 1, 2030. (HB1240 HD2)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
