reglab/housing_qa huggingface dataset:
HI Rev Stat § 249-14.3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|249. County Vehicular Taxes|249-14.3 Exemption from fee and tag.

 §249-14.3 Exemption from fee and tag. Any bicycle brought into the State shall be exempt from the payment of fees and display of State of Hawaii bicycle tag for the remaining period for which the taxes or fees have been paid on such bicycle in compliance with the law of the state or country from which it was brought, if the bicycle displays a tag for the current year as required by the law of such state or country. [L 1983, c 272, §1; gen ch 1985; am L 1988, c 264, §2]
HI Rev Stat § 249-14.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|249. County Vehicular Taxes|249-14.5 New bicycles and mopeds.

  §249-14.5 New bicycles and mopeds. All new bicycles and mopeds, otherwise requiring the payment of fees under section 249-14, held in stock for purposes of sale shall be exempt from the fee. At the time of first sale, the dealer selling the new bicycle or moped shall:  (1) Require the buyer to complete a license application form furnished by the director of finance;  (2) Issue a copy of the completed form to the buyer; and  (3) Transmit a copy of the completed form to the director of finance with the required fees that the dealer has collected from the buyer. Upon receipt of the fee and the completed license application form, the director of finance shall mail a license plate and tag or emblem for mopeds, or tag or decal for bicycles, and certificate of registration to the registered owner. Until the license plate and tag or emblem for mopeds, or tag or decal for bicycles, is received, the bicycle or moped owner shall keep a copy of the completed application form upon the owner's person when riding the bicycle or moped on a public street. [L 1974, c 105, pt of §2; am L 1978, c 175, §3; gen ch 1985; am L 1988, c 264, §3; am L 2016, c 200, §3; am L 2017, c 12, §60]
HI Rev Stat § 249-14.6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|249. County Vehicular Taxes|249-14.6 Violations; penalty.

 §249-14.6 Violations; penalty. Any seller who violates the provisions of section 249-14.2 or 249-14.5 may be fined not exceeding $500. [L 1974, c 105, pt of §2; am L 1998, c 188, §3]
HI Rev Stat § 249-15 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|249. County Vehicular Taxes|249-15 Seizure and sale.

 §249-15 Seizure and sale. The directors of finance, any person authoritatively acting on behalf of the director of finance, or any member of a police force of the several counties of the State may seize any bicycle or moped liable for the payment of the required fees or which has no tag or decal affixed as required by section 249-14 for bicycles, or license plate and tag or emblem affixed as required by section 249-14.1 for mopeds, and may hold the bicycle or moped for a period of ten days, during which time it shall be subject to redemption by its owner on payment of the fee due and a penalty of $25. All bicycles and mopeds not so redeemed shall be sold by the county chief of police or director of finance or their authorized representative, at public auction after first giving five days public notice of the time and place of sale in the county where the sale is to be held. Sale shall be made for the best price obtainable, which amount shall be forthwith paid over to the director of finance, accompanied by a statement containing a description of the bicycles or mopeds, their serial number, makes, and any other marks of identification. The director of finance, after deducting from the amount so received the amount of the fee and penalty due and costs of giving public notice, shall pay any surplus to the previous registered owners of the bicycles or mopeds. If at the expiration of ninety days the previous registered owners remain unknown, the surplus shall be paid into the treasury of the county, as a government realization, and all claims to the sums shall be forever barred. [L 1905, c 101, pt of §1; am L 1923, c 120, pt of §1; RL 1925, pt of §1308; RL 1935, pt of §2151; RL 1945, pt of §5702; RL 1955, §130-13; HRS §249-15; am L 1974, c 90, §1; am L 1978, c 175, §4; gen ch 1985; am L 1988, c 264, §4; am L 1998, c 2, §73; am L 2016, c 200, §4]
HI Rev Stat § 249-16 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|249. County Vehicular Taxes|249-16 Duplicate bicycle tag; duplicate moped license plate and tag; and duplicate certificates of registration.

 §249-16 Duplicate bicycle tag; duplicate moped license plate and tag; and duplicate certificates of registration. In the event that a bicycle tag or certificate of registration furnished under section 249-14 or 249-14.2 or moped license plate, tag, or certificate of registration furnished under section 249-14.1 is lost, stolen, or mutilated, or becomes illegible, the person to whom it was furnished may obtain a duplicate thereof by presenting to the county director of finance the number and registration of the bicycle or moped involved. There shall be a charge of $2 for the duplicate tag, a fee as determined by the county director of finance for the duplicate license plate, and $5 for the duplicate certificate of registration. [L 1953, c 8, §1; RL 1955, §130-14; HRS §249-16; am L 1978, c 175, §5; gen ch 1985; am L 1988, c 264, §5; am L 1998, c 188, §4; am L 2016, c 200, §5]
HI Rev Stat § 249-17 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|249. County Vehicular Taxes|249-17 False tag, license plate, bicycle or moped, penalty.

 §249-17 False tag, license plate, bicycle or moped, penalty. Any person who uses a tag, or license plate, not furnished in accordance with section 249-14 or section 249-14.1, or who counterfeits any such tag, or license plate, or who fraudulently removes such a tag, or license plate, from any bicycle or moped, shall be fined not more than $500. [L 1896, c 51, pt of §13; RL 1925, § §1310, 1313; RL 1935, §2156; am L 1941, c 268, §20; RL 1945, §5703; RL 1955, §130-15; HRS §249-17; am L 1978, c 175, §6; am L 1988, c 264, §6; am L 2016, c 200, §6]
HI Rev Stat § 249-17.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|249. County Vehicular Taxes|249-17.5 Bikeway fund; established.

 §249-17.5 Bikeway fund; established. All fees collected under sections 249-14 and 249-14.5 shall be deposited in a fund to be known as the "bikeway fund" and shall be expended in the county in which the fees are collected for the following purposes:   (1) For acquisition, design, construction, improvement, repair, and maintenance of bikeways, including the installation and repair of storm drains and bridges;   (2) For installation, maintenance, and repair of bikeway lights and power, including replacement of old bikeway lights;   (3) For purposes and functions connected with traffic control and preservation of safety upon bikeways;   (4) For payment of interest on and redemption of bonds issued to finance bikeway construction and improvements; and   (5) For the promotion of bicycling transportation and recreation. [L 1974, c 105, pt of §2; am L 1984, c 273, §2; am L 1988, c 264, §7]
HI Rev Stat § 249-18 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|249. County Vehicular Taxes|249-18 Highway fund.

  §249-18 Highway fund. All taxes collected under this chapter, except those collected pursuant to sections 249-14 and 249-14.5, shall be deposited in a fund to be known as the "highway fund" and shall be expended in the county in which the taxes are collected for the following purposes:  (1) For acquisition, designing, construction, improvement, repair, and maintenance of public roads and highways, including without restriction of the foregoing purposes, costs of new land therefor, of permanent storm drains or new bridges, as well as repairs or additions to storm drains or bridges;  (2) For installation, maintenance, and repair of street lights and power, and other charges for street lighting purposes, including replacement of old street lights, on county maintained public roads and highways;  (3) For purposes and functions connected with traffic control and preservation of safety upon the public highways and streets;  (4) For payment of interest on and redemption of bonds issued to finance highway and street construction and improvements;  (5) In the case of the city and county of Honolulu, for appropriation for the police department up to the sum of $500,000. No expenditures shall be made out of this fund which will jeopardize federal aid for highway construction;  (6) For purposes and functions connected with mass transit; and  (7) For the acquisition, design, construction, improvement, repair, and maintenance of bikeways. [L 1917, c 131, §1; RL 1925, §1309; am L 1925, c 180, §2; am L 1927, c 33, §1; am L 1929, c 195, §1; am L 1932 2d, c 61, §1; RL 1935, §2158; RL 1945, §5713; am L 1945, c 83, §1; am L 1953, c 45, §1; am L 1955, c 183, §1; RL 1955, §130-16; am L 1957, c 286, §1; am L 1959, c 179, §1; HRS §249-18; am L 1970, c 196, §1; am L 1972, c 25, §3; am L 1974, c 105, §4; am L 1977, c 68, §3] Cross References  Use of highway fund for bikeways, see §264-18.
HI Rev Stat § 249-31 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|249. County Vehicular Taxes|249-31 State registration fee.

  §249-31 State registration fee. (a) All vehicles and motor vehicles in the State as defined in section 249-1, including antique motor vehicles, except as otherwise provided in sections 249-4, 249-6, and 249-31.5, shall be subject to a $45 annual vehicle registration fee; provided that electric vehicles and alternative fuel vehicles shall pay an annual vehicle registration surcharge fee of $50, which shall be assessed and collected beginning with the first registration renewal for every electric vehicle and alternative fuel vehicle and shall be deposited into the state highway fund established under section 248-8. The fee shall be paid each year together with all other taxes and fees levied by this chapter on a staggered basis as established by each county as authorized by section 286-51, and the state registration for that county shall likewise be staggered so that the state registration fee is due and payable at the same time and shall be collected together with the county fee. The state registration fee shall be deemed delinquent if not paid with the county registration fee. The respective counties shall collect this fee together with the vehicle registration tax collected for the county and shall transfer the moneys collected under this section to the State.  (b) In addition to the annual vehicle registration surcharge fee, for each annual motor vehicle registration fee, the director shall deposit $40 into the state highway fund and $5 into the emergency medical services special fund. [L 1976, c 188, pt of §3; am L 1978, c 159, §2; am L 1981, c 50, §2; am L 1985, c 239, §2; am L 1991, c 263, §12; am L 2004, c 158, §3; am L 2005, c 22, §7; am L 2010, c 20, §2; am L 2011, c 162, §1; am L 2015, c 128, §2; am L 2019, c 280, §1] Cross References  Emergency medical services special fund, see §321-234.
HI Rev Stat § 249-31.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|249. County Vehicular Taxes|249-31.5 Exemptions from registration fees for certain vehicles; disabled veterans.

  §249-31.5 Exemptions from registration fees for certain vehicles; disabled veterans. (a) A disabled veteran who:  (1) Is a resident of Hawaii;  (2) Has been other than dishonorably discharged from the United States uniformed armed forces; and  (3) Is determined by the United States Department of Veterans Affairs or its predecessor to have a service-connected one hundred per cent disability rating for compensation or a service-connected disability rating of one hundred per cent, shall be exempt from payment of all annual vehicle registration fees as required by section 249-31; provided that this exemption shall not extend to any vehicle used for commercial purposes or to more than one vehicle owned by the disabled veteran.  (b) The director of the office of veterans' services, in consultation with the policy advisory board on [veterans'] services, shall submit a report to the legislature and the department of taxation no later than twenty days prior to the convening of each regular session providing the legislature and the department of taxation with the total number of disabled veterans who qualify under this section for the exemption from annual vehicle registration fees. [L 2015, c 128, §1; am L 2019, c 188, §1]
HI Rev Stat § 249-32 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|249. County Vehicular Taxes|249-32 REPEALED.

 §249-32 REPEALED. L 1977, c 195, §3.
HI Rev Stat § 249-34 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|249. County Vehicular Taxes|249-34 Delinquent penalties; seizure and sale for tax and fee.

 §249-34 Delinquent penalties; seizure and sale for tax and fee. Any tax or fee imposed under sections 249-31 and 249-33 for any year and not paid when due shall be subject to the penalties provided in section 249-10. [L 1978, c 159, §4; am L 1981, c 50, §4]
HI Rev Stat § 249-35 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|249. County Vehicular Taxes|249-35 Electric foot scooters; registration.

  §249-35 Electric foot scooters; registration. An electric foot scooter shall be required to be registered, and shall be subject to a permanent registration fee of $30, to be paid by the owners thereof to the director of finance to be deposited into the bikeway fund under section 249-17.5, Hawaii Revised Statutes. [L 2021, c 174, §1] Cross References  Electric foot scooters, see §291C-139.
HI Rev Stat § 251-1 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax|251-1 Definitions.

 §251-1 Definitions. As used in this chapter, unless the context otherwise requires:  "Car-sharing organization" means a rental motor vehicle lessor that operates a membership program in which:  (1) Self-service access to a fleet of vehicles is provided, with or without requiring a reservation, exclusively to members of the organization who have paid a membership fee;  (2) Members are charged a usage rate, either hourly or by the minute, for each use of a vehicle;  (3) Members are not required to enter into a separate written agreement with the organization each time the member reserves and uses a vehicle; and  (4) The average paid use period for all vehicles provided by the organization during any taxable period is six hours or less.  "Department" means the department of taxation.  "Lessor" means any person in the business of providing rental motor vehicles to the public.  "Person" has the same meaning as defined in section 237-1.  "Rental motor vehicle" or "vehicle" means every vehicle which is:  (1) Self-propelled and every vehicle which is propelled by electric power but which is not operated upon rails which is rented or leased or offered for rent or lease in this State, whether for personal or commercial use, for a period of six months or less; and  (2) Designed to carry seventeen passengers or fewer.  "Rental motor vehicle" or "vehicle" shall not include:  (1) Mopeds as defined in section 286-2;  (2) Any trucks, truck-tractors, tractor-semitrailer combinations, or truck-trailer combinations, with:  (A) A manufacturer's nominal carrying capacity of one thousand pounds or more; and  (B) A barrier or separation between the operator's compartment and the cargo area; and  (3) Cargo vans with no more than two seats, including the driver's seat; provided that vans with a recreational vehicle converter package and vans with quick release passenger seats shall not be classified as cargo vans.  "Surcharge tax" means the rental motor vehicle and tour vehicle surcharge tax established under this chapter.  "Tour vehicle" means any vehicle, including vans, minibuses, and buses used for the purpose of transporting persons for pleasure or sightseeing trips, or transporting persons to pleasure or sightseeing cruises or destinations. The term does not include any vehicle used solely for the purposes of transporting individuals to and from a place of work or a public or private school or of transporting persons with disabilities.  "Tour vehicle operator" means a person who owns, manages, or dispatches tour vehicles. [L 1991, c 263, pt of §1; am L 1992, c 77, §1 and c 126, §1; am L 2014, c 110, §3; am L 2021, c 117, §28]
HI Rev Stat § 251-2 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax|251-2 Rental motor vehicle and tour vehicle surcharge tax.

  §251-2  Rental motor vehicle and tour vehicle surcharge tax. (a) There is levied and shall be assessed and collected each month a rental motor vehicle surcharge tax of $5 a day, or any portion of a day that a rental motor vehicle is rented or leased. Beginning January 1, 2022, and each subsequent year on January 1 until December 31, 2027, the rental motor vehicle surcharge tax shall increase by $0.50. The rental motor vehicle surcharge tax shall be levied upon the lessor; provided that the tax shall not be levied on the lessor if:  (1) The lessor is renting the vehicle to replace a vehicle of the lessee that:  (A) Is being repaired; or  (B) Has been stolen and is unrecovered or will not be repaired due to a total loss of the vehicle; and  (2) A record of the repair order, the stolen vehicle record, or total loss vehicle claim for the vehicle is retained either by the lessor for two years for verification purposes or by a motor vehicle repair dealer for two years as provided in section 437B-16.  In addition to the requirements imposed by section 251-4, a lessor shall disclose, to the department, the portion of the remittance attributed to the county in which the motor vehicle was operated under rental or lease.  (b) There is levied and shall be assessed and collected each month a tour vehicle surcharge tax of:  (1) $66 for each tour vehicle used or partially used during the month that falls into the over twenty-five passenger seat category; and  (2) $16 for each tour vehicle used or partially used during the month that falls into the eight to twenty-five passenger seat category.  The tour vehicle surcharge tax shall be levied upon the tour vehicle operator. [L 1991, c 263, pt of §1; am L 1992, c 77, §2; am L 1999, c 223, §1; am L 2005, c 67, §1; am L 2006, c 142, §2; am L 2007, c 258, §2; am L 2008, c 226, §13; am L 2011, c 104, §3; am L 2018, c 215, §3; am L 2019, c 174, §2; am L 2021, c 237, §1]
HI Rev Stat § 251-2.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax|251-2.5 Car-sharing vehicle surcharge tax.

  §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. [L 2014, c 110, §2]
HI Rev Stat § 251-3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax|251-3 Certificate of registration.

  §251-3 Certificate of registration. (a) Each person as a condition precedent to engaging or continuing in the business of providing rental motor vehicles to the public, engaging or continuing in the tour vehicle operator business, or engaging or continuing in a car-sharing organization business shall register with the director. A person required to so register shall make a one-time payment of $20, upon receipt of which the director shall issue a certificate of registration in such form as the director determines, attesting that the registration has been made. The registration shall not be transferable and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. The registration, or in lieu thereof a notice stating where the registration may be inspected and examined, shall at all times be conspicuously displayed at the place for which it is issued.  (b) The registration shall be effective until canceled in writing. Any application for the reissuance of a previously canceled registration identification number shall be regarded as a new registration application and shall be subject to the payment of the one-time registration fee in subsection (a). The director may revoke or cancel any certificate of registration issued under this chapter for cause as provided by rule under chapter 91.  (c) If the registration fee is paid, the department shall not refuse to issue a registration or revoke or cancel a registration for the exercise of a privilege protected by the First Amendment of the Constitution of the United States, or for the carrying on of interstate or foreign commerce, or for any privilege the exercise of which, under the Constitution and laws of the United States, cannot be restrained on account of nonpayment of taxes, nor shall section 251-13 be invoked to restrain the exercise of such a privilege, or the carrying on of such commerce.  (d) Any person who may lawfully be required by the State, and who is required by this chapter, to register as a condition precedent to engaging or continuing in the business of providing rental motor vehicles or tour vehicles to the public subject to taxation under this chapter, who engages or continues in the business without registering in conformity with this chapter, shall be guilty of a misdemeanor. Any officer or director of a corporation who permits, aids, or abets the corporation to engage or continue in business without registering in conformity with this chapter, shall likewise be guilty of a misdemeanor. The penalty for the misdemeanors shall be that prescribed by section 231-34 for violation of that section. [L 1991, c 263, pt of §1; am L 2014, c 110, §5]
HI Rev Stat § 251-5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax|251-5 Remittances.

  §251-5 Remittances. All remittances of surcharge taxes imposed under this chapter shall be made by cash, bank draft, cashier's check, money order, or certificate of deposit in the form and manner prescribed by the department. The department shall deposit the moneys into the state treasury to the credit of the state highway fund. [L 1991, c 263, pt of §1; am L 2011, c 104, § §4, 8; am L 2018, c 215, §4; am L 2019, c 174, §3; am L 2021, c 117, §29]