ยง445-21 - Fee.
PART II.ย
AUCTION
Note
ย Sections 445-21 to 38 designated as Part II by L 1990, c 164,
ยง28.
ย Assessment under ยง26H-4 removed.ย L 1992, c 232, ยง1.
ยง445-21ย Fee.ย The annual fee for a
license to sell goods, wares, merchandise, or other property at auction, shall
be $100 for each taxation district. [L 1896, c 64, ยง25; RL 1925, ยง1973; am L Sp
1932 2d, c 66, ยง1; RL 1935, ยง2417; RL 1945, ยง7018; RL 1955, ยง155-18; HRS
ยง445-21; am L 1990, c 164, ยง12]
Case Notes
ย Public auction defined.ย 19 H. 651.ย Discrimination in amount
not unconstitutional.ย 19 H. 651, aff'd 226 U.S. 184.
ย "Thirty day money-back guarantee" did not prevent
sale from constituting an auction.ย 51 H. 502, 463 P.2d 914.