Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 245-2 — License
§245-2 License. (a) It shall be
unlawful for any person to engage in the business of a wholesaler or dealer in
the State without having received first a license therefor issued by the
department of taxation under this chapter; provided that this section shall not
be construed to supersede any other law relating to licensing of persons in the
same business.
(b) The license shall be issued by the
department upon application therefor, in the form and manner required by rule
of the department, and the payment of a fee of $250, and shall be renewable
annually on July 1 for the twelve months ending the succeeding June 30.
(c) Any license issued under this chapter
shall not be assignable and shall be conspicuously displayed on the licensed
premises of the licensee. Whenever a license is defaced, destroyed, or lost,
or the licensed premises are relocated, the department may issue a duplicate
license to the licensee upon the payment of a fee of 50 cents.
(d) The department may suspend, revoke, or
decline to renew any license issued under this chapter whenever the department
finds that the applicant or licensee has failed to comply with this chapter or
any rule adopted under this chapter, or for any other good cause. Good cause
includes but is not limited to instances where an applicant or licensee has:
(1) Submitted a false or fraudulent application or
provided a false statement in an application;
(2) Possessed or displayed a false or fraudulent
license;
(3) Failed to comply with, violated, or been
convicted of violating any county, state, or federal law directly pertaining to
the sale, importation, acquisition, possession, stamping, distribution,
transportation, or smuggling of cigarettes, counterfeit cigarettes, counterfeit
tax stamps, or other tobacco products; or
(4) Failed to maintain complete and accurate records
when and if required to be kept.
Upon suspending or revoking any license, the
department may request that the licensee immediately surrender the license or
any duplicate issued to or printed by the licensee, and the licensee shall
surrender the license or duplicate promptly to the department as requested.
(e) Whenever the department suspends, revokes,
or declines to renew a license, the department shall notify the applicant or
licensee immediately and afford the applicant or licensee a hearing, if
requested; provided that a hearing has not already been afforded. The
department shall provide no less than thirty days' notice to the applicant or
licensee of a hearing afforded under this subsection. After the hearing, the
department shall:
(1) Rescind its order of suspension;
(2) Continue the suspension;
(3) Revoke the license;
(4) Rescind its order of revocation;
(5) Decline to renew the license; or
(6) Renew the license.
Source: official text