HB 158 Summary

• Extends the deadline for counties to adopt a surcharge on state tax ordinance from March 31, 2019 to March 31, 2022, allowing additional time for counties that have not previously established such a surcharge.

• Adds a new implementation date of January 1, 2023 for counties that adopt a surcharge ordinance between March 31, 2019 and March 31, 2022, with surcharges remaining authorized through December 31, 2030.

• Clarifies that counties with populations of 500,000 or less that adopt a surcharge must use revenues for operating or capital costs of public transportation systems and Americans with Disabilities Act compliance expenses.

• Amends sections 237-8.6 and 238-2.6 of the Hawaii Revised Statutes to align the general excise tax and use tax provisions with the extended adoption and implementation timeline.

• Takes effect upon approval.