HI HB320

Repeals the December 31, 2005 deadline for counties to adopt ordinances establishing a county surcharge on state tax, allowing counties to adopt surcharges at any time.

Increases the maximum county surcharge rate from 0.5% to 1% on gross proceeds and gross income under the general excise tax and on property value under the use tax.

Allows counties with a population of 500,000 or less to use surcharge proceeds for any purpose deemed appropriate by the county, removing previous restrictions on use of funds.

Requires counties with a population greater than 500,000 to continue using surcharge proceeds for operating or capital costs of mass transit projects and Americans with Disabilities Act compliance expenses.

Removes the December 31, 2022 repeal date, making the county surcharge authority permanent rather than temporary.