§237-12  Tax cumulative; extent of license. 
(a)  The tax imposed by this chapter shall be in addition to the license fee
imposed under section 237-9 and all other taxes levied by law as a condition
precedent to engaging in any business, trade, or calling.  A person exercising
a privilege taxable under this chapter, subject to the payment of the license
fee imposed under section 237-9, which is a condition precedent to exercising
the privilege taxed, may exercise the privilege upon the condition that the person
shall pay the tax accruing under this chapter.



(b)  [Repeal and reenactment on June 30,
2014.  L 2009, c 134, §13(3).]  In the case of any person entitled to the
protection of section 237-9(d), the tax shall be collected only through
ordinary means. [L 1935, c 141, §11; RL 1945, §5453; RL 1955, §117-13; am L
1959, c 277, §1; HRS §237-12; gen ch 1985; am L 1989, c 6, §2; am L 2009, c
134, §7]