HRS § 251-2.5 — Car-sharing vehicle surcharge tax


HRS
[§251-2.5] Car-sharing vehicle surcharge
tax. (a) There is levied and shall be assessed and collected a
car-sharing vehicle surcharge tax of 25 cents per half-hour, or any portion of
a half-hour, that a rental motor vehicle is rented or leased by a car-sharing
organization; provided that for each rental of six hours or more, the tax shall
be assessed in a manner provided in section 251-2. The car-sharing vehicle
surcharge tax shall be levied upon the car-sharing organization.
(b) An organization that qualifies as a
car-sharing organization as defined in section 251-1, that is registered with
the department pursuant to section 251-3, and that is subject to the surcharges
imposed by this section shall not be subject to the surcharges imposed by
section 251-2; provided that any organization registered with the department
pursuant to section 251-3 shall be subject to at least one surcharge imposed by
this chapter.