HRS § 243-5 — County fuel tax


§243-5 County fuel tax. The amount of
the "county of Hawaii fuel tax", "city and county of Honolulu
fuel tax", "county of Maui fuel tax", and "county of Kauai
fuel tax", respectively, shall be determined by resolution of the county
or the city council of each county adopted in the manner provided by law
relating to resolutions involving the expenditure of public money. The amount
fixed by the resolution may be, per gallon, one or more cents or a fraction of
a cent or both, or it may be zero. The amount fixed for alternative fuels may
be proportional to the energy contents of the fuels, as determined by their
lower heating values, times one-half. No resolution shall be adopted until the
county or the city council shall conduct a public hearing on the amount of tax
proposed. Public notice of the hearing shall be given in the county at least
twice within a period of thirty days immediately preceding the date of
hearing. If the resolution is adopted, it shall take effect on the first day
of the second month following the date of adoption of the resolution. The
county or the city council shall notify the department of taxation of any
county fuel tax changes within ten days after the resolution is adopted.
Until and unless otherwise provided by
resolution adopted as above provided, the amount of the "county of Hawaii
fuel tax" shall be zero, the amount of the "city and county of
Honolulu fuel tax" shall be 2-1/2 cents per gallon, the amount of the
"county of Maui fuel tax" shall be 2 cents per gallon, and the amount
of the "county of Kauai fuel tax" shall be 2 cents per gallon.