HI SB1324

Maintains rental motor vehicle surcharge tax at $3 per day (or any portion thereof) for vehicles rented or leased in Hawaii.

Removes the previous $2 per day rate and the sunset provision that was set to expire August 31, 2011.

Exempts lessors from the tax if they are renting a vehicle to replace one being repaired, provided a repair order record is retained for two years.

Appropriates funds from the state highway fund for fiscal years 2011-2012 and 2012-2013 for state highways system operations and maintenance (specific amount left blank in bill).

Takes effect July 1, 2030.