Title
GENERAL EXCISE AND USE TAX SURCHARGE (BFED-74)
Description
The Committee is in receipt of the following:
1. County Communication 20-115, from Council Chair Alice L. Lee, transmitting a proposed bill relating to instituting a general excise tax surcharge.
2. Bill 49 (2023), entitled “A BILL FOR AN ORDINANCE ESTABLISHING CHAPTER 3.100, MAUI COUNTY CODE, INSTITUTING A GENERAL EXCISE TAX SURCHARGE.” Bill 49’s purpose is to add a new chapter to Title 3, Maui County Code, establishing a general excise tax fund to serve as the exclusive depository of all funds received from the State Director of Taxation. The funds must be appropriated for housing infrastructure, including water, drainage, sewer, waste disposal, and waste treatment systems that connect to the infrastructure of the County.
3. An Amendment Summary Form prepared for the June 20, 2023, Committee meeting from Committee Chair Yuki Lei K. Sugimura with a proposed CD1 version of Bill 49 (2023). The proposed CD1 version amends the titles of the bill and the new chapter to add “and use” between “excise” and “tax,” references the appropriate sections of the Hawaii Revised Statues, updates the allowable uses of funds, and includes other nonsubstantive revisions.
Status
The Committee may consider whether to recommend passage of Bill 49 (2023) on first reading, with or without revisions. The Committee may also consider the filing of County Communication 20-115 and Bill 49 (2023) and other related action.