HI HB2153

Establishes a new soft drink surcharge tax in Hawaii on beverages sold in separate containers with more than a specified sugar content, excluding coffee, tea, cocoa, water products, and fruit drinks with 70% or more natural fruit juice.

Levies a monthly surcharge tax per can or container of soft drink sold in the state, assessed on the seller and collected by the Department of Taxation.

Requires sellers to register with the Director of Taxation, pay a one-time $20 registration fee, and file monthly returns with surcharge tax remittances by the last day of each month.

Directs revenue from the surcharge tax to be deposited into the state general fund and authorizes the Director of Health to publish and annually update a listing of all subject soft drinks on the department's website.

Takes effect January 1, 2011 and applies to taxable years beginning after December 31, 2010.