§243-5  County fuel tax.  The amount ofthe "county of Hawaii fuel tax", "city and county of Honolulufuel tax", "county of Maui fuel tax", and "county of Kauaifuel tax", respectively, shall be determined by resolution of the countyor the city council of each county adopted in the manner provided by lawrelating to resolutions involving the expenditure of public money.  The amountfixed by the resolution may be, per gallon, one or more cents or a fraction ofa cent or both, or it may be zero.  The amount fixed for alternative fuels maybe proportional to the energy contents of the fuels, as determined by theirlower heating values, times one-half.  No resolution shall be adopted until thecounty or the city council shall conduct a public hearing on the amount of taxproposed.  Public notice of the hearing shall be given in the county at leasttwice within a period of thirty days immediately preceding the date ofhearing.  If the resolution is adopted, it shall take effect on the first dayof the second month following the date of adoption of the resolution.  Thecounty or the city council shall notify the department of taxation of anycounty fuel tax changes within ten days after the resolution is adopted.

Until and unless otherwise provided byresolution adopted as above provided, the amount of the "county of Hawaiifuel tax" shall be zero, the amount of the "city and county ofHonolulu fuel tax" shall be 2-1/2 cents per gallon, the amount of the"county of Maui fuel tax" shall be 2 cents per gallon, and the amountof the "county of Kauai fuel tax" shall be 2 cents per gallon. [L1955, c 250, §3; RL 1955, §123-3.1; HRS §243-5; am L 1991, c 197, §1; am L1998, c 2, §67; am L 2001, c 143, §4]

 

Revision Note

 

  "County council" substituted for  "board ofsupervisors" to conform to county charters.