HRS § 237-12 — Tax cumulative; extent of license


§237-12 Tax cumulative; extent of license.
(a) The tax imposed by this chapter shall be in addition to the license fee
imposed under section 237-9 and all other taxes levied by law as a condition
precedent to engaging in any business, trade, or calling. A person exercising
a privilege taxable under this chapter, subject to the payment of the license
fee imposed under section 237-9, which is a condition precedent to exercising
the privilege taxed, may exercise the privilege upon the condition that the
person shall pay the tax accruing under this chapter.
(b) In the case of any person entitled to the
protection of section 237-9(d), the tax shall be collected only through
ordinary means.