HI SCR181

Requests the state Auditor to conduct an audit of the Department of Taxation and Department of Budget and Finance regarding collection and distribution of the county surcharge on state excise tax to the City and County of Honolulu.

Addresses concerns that the 10 percent administrative fee deducted from the one-half percent general excise tax surcharge may exceed reasonable costs of assessment, collection, and disposition.

Notes that in 2012, $21.2 million in administrative fees collected by the State represented nearly the entire $23.7 million budget of the Department of Taxation.

Requires the Auditor to submit findings, recommendations, and any proposed legislation to the Legislature no later than 20 days before the 2014 Regular Session convenes.

Directs certified copies be sent to the Director of Taxation, Director of Finance, Mayor of Honolulu, and the Honolulu Authority for Rapid Transportation (HART).