HI SB2731

Establishes a car-sharing vehicle surcharge tax of 25 cents per half-hour (or portion thereof) on rental motor vehicles provided by car-sharing organizations, with longer rentals of 6+ hours taxed under existing section 251-2 rates.

Defines "car-sharing organization" as a rental motor vehicle lessor with a membership program offering self-service fleet access to paid members charged hourly or per-minute usage rates, where the average vehicle use period does not exceed 6 hours.

Requires car-sharing organizations to register with the director for a one-time $20 fee and exempts registered car-sharing organizations from other surcharge taxes under chapter 251, provided they are subject to at least one chapter 251 surcharge.

Updates Chapter 251 title to reflect rental motor vehicle, tour vehicle, and car-sharing vehicle surcharge taxes and authorizes lessors to pass car-sharing surcharge taxes to lessees under HRS 437D-8.4.

Effective January 1, 2015, with amendments to HRS 437D-8.4 surviving the statute's reenactment on December 31, 2022.