§437D-8.4  License and registration fees. 
(a)  [Repeal and reenactment on December 31, 2022.  L 2005, c 247, §9(3).] 
Notwithstanding any law to the contrary, a lessor may visibly pass on to a
lessee:



(1)  The general excise tax attributable to the transaction;



(2)  The vehicle license and registration fee and
weight taxes, prorated at 1/365th of the annual vehicle license and
registration fee and weight taxes actually paid on the particular vehicle being
rented for each full or partial twenty-four-hour rental day that the vehicle is
rented; provided the total of all vehicle license and registration fees charged
to all lessees shall not exceed the annual vehicle license and registration fee
actually paid for the particular vehicle rented;



(3)  The rental motor vehicle surcharge tax as
provided in section 251-2 attributable to the transaction;



(4)  The county surcharge on state tax under section
46-16.8; provided that the lessor itemizes the tax for the lessee; and



(5)  The rents or fees paid to the department of
transportation under concession contracts negotiated pursuant to chapter 102,
service permits granted pursuant to title 19, Hawaii Administrative Rules, or
rental motor vehicle customer facility charges established pursuant to section
261-7; provided that:



(A)  The rents or fees are limited to amounts
that can be attributed to the proceeds of the particular transaction;



(B)  The rents or fees shall not exceed the
lessor's net payments to the department of transportation made under concession
contract or service permit;



(C)  The lessor submits to the department of
transportation and the department of commerce and consumer affairs a statement,
verified by a certified public accountant as correct, that reports the amounts
of the rents or fees paid to the department of transportation pursuant to the
applicable concession contract or service permit:



(i)  For all airport locations; and



(ii)  For each airport location;



(D)  The lessor submits to the department of
transportation and the department of commerce and consumer affairs a statement,
verified by a certified public accountant as correct, that reports the amounts
charged to lessees:



(i)  For all airport locations;



(ii)  For each airport location; and



(iii)  For each lessee;



(E)  The lessor includes in these reports the
methodology used to determine the amount of fees charged to each lessee; and



(F)  The lessor submits the above information
to the department of transportation and the department of commerce and consumer
affairs within three months of the end of the preceding annual accounting
period or contract year as determined by the applicable concession agreement or
service permit.



The respective departments, in their sole
discretion, may extend the time to submit the statement required in this
subsection.  If the director determines that an examination of the lessor's
information is inappropriate under this subsection and the lessor fails to
correct the matter within ninety days, the director may conduct an examination
and charge a lessor an examination fee based upon the cost per hour per
examiner for evaluating, investigating, and verifying compliance with this
subsection, as well as additional amounts for travel, per diem, mileage, and
other reasonable expenses incurred in connection with the examination, which
shall relate solely to the requirements of this subsection, and which shall be
billed by the departments as soon as feasible after the close of the
examination.  The cost per hour shall be $40 or as may be established by rules
adopted by the director.  The lessor shall pay the amounts billed within thirty
days following the billing.  All moneys collected by the director shall be
credited to the compliance resolution fund.



(b)  A representation by the lessor to the
lessee which states that the visible pass on of the charges in this section is
mandatory or that it is a government assessment upon the consumer shall be a
per se violation of section 480-2. [L 1997, c 140, §1; am L 1999, c 223, §3; am
L 2005, c 247, §6; am L 2008, c 226, §8]



 



Note



 



  Additional $1 per day rental motor vehicle customer facility
charge. L 2008, c 226, §9.



  The 2008 amendment to this section is exempt from the December
31, 2022 repeal and reenactment condition by L 2005, c 247.  L 2009, c 11, §21.