HAR § 18-251-2-06 — Surcharge tax on tour vehicles; imposition and rates

There is levied on the tour vehicle operator, and assessed and collected each month, a tour vehicle surcharge tax for each tour vehicle used or partially used during the month at the rates set forth in section 251-2(b), HRS. (1) $65 each month for each tour vehicle that falls into the over twenty-five passenger seat category; and (2) $15 each month for each tour vehicle that falls into the eight to twenty-five passenger seat category. Example: ABC Bus Tours (ABC) owns ten buses that fall in the over twenty-five seat category and sells around-the-island tours on Hawaii. ABC also provides “as needed” transportation services HRS §251-2 HRS §251-2 HRS §251-2