{"id":1336,"date":"2018-12-11T17:15:03","date_gmt":"2018-12-12T03:15:03","guid":{"rendered":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/state-legals-public-notices\/public-notices-state-legals-public-notices\/0001151969-02\/"},"modified":"2018-12-11T17:15:03","modified_gmt":"2018-12-12T03:15:03","slug":"0001151969-02","status":"publish","type":"post","link":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/state-legals\/public-notices-state-legals-public-notices\/0001151969-02\/","title":{"rendered":"0001151969-02"},"content":{"rendered":"

County Surcharge Information
\nKauai & Hawaii Counties Begin New County Surcharges on January 1, 2019
\nThe Legislature authorized county governments to adopt county surcharges on state general excise
\n(GE) tax and use tax.1 To establish the surcharge, the county must adopt a surcharge by ordinance. The
\nCity and County of Honolulu has levied a surcharge since 2007.2 The Counties of Kauai and Hawaii have
\nadopted county surcharges that will be effective beginning on January 1, 2019.3, 4 The County of Maui
\nhas not adopted a surcharge.
\nThe county surcharge only applies to transactions subject to the 4.0% GE and use tax rate. The county
\nsurcharge does not apply to activities taxed at the 0.5% rate (e.g., wholesaling) or the 0.15% rate (i.e.,
\ninsurance commissions). Taxpayers are required to allocate their gross proceeds and gross income to
\nthe designated taxation districts. Revised general excise tax forms for tax year 2019 will be available in
\nJanuary 2019 on the Department’s website at http://tax.hawaii.gov/forms. For your convenience, you
\nmay also file returns online using the Department’s e-filing portal, Hawaii Tax Online at https://hitax.
\nhawaii.gov.
\nA seller may choose to visibly pass on the GET and any applicable county surcharge to its customers,
\nbut is not required to do so. The following table shows each county’s surcharge rate, maximum pass-on
\nrate, and effective date.
\nFor more information on county surcharges, please visit the Department’s website at
\nhttp://tax.hawaii.gov/geninfo/countysurcharge
\n1 Section 46-163.8, Hawaii Revised Statutes
\n2 Section 6-60, Revised Ordinances of Honolulu
\n3 Section 5-3, Kauai County Code
\n4 Chapter 2, Article 45, Hawaii County Code
\nCOUNTY SURCHARGE AND GENERAL EXCISE TAX RATES
\nCOUNTY STATE GENERAL MAX PASS-ON
\nCOUNTY SURCHARGE EXCISE TAX RATE TAX RATE EFFECTIVE DATE
\nTA X RATE City & County
\n0.50% 4.0% 4.7120%
\nJanuary 1, 2007 to
\nof Honolulu2 December 31, 2030
\nCounty of Kauai3 0.50% 4.0% 4.7120%
\nJanuary 1, 2019 to
\nDecember 31, 2030
\nCounty of Hawaii4 0.25% 4.0% 4.4386%
\nJanuary 1, 2019 to
\nDecember 31, 2030
\nCounty of Maui 0.00% 4.0% 4.1666% No county surcharge<\/font><\/p>\n","protected":false},"excerpt":{"rendered":"

County Surcharge Information Kauai & Hawaii Counties Begin New County Surcharges on January 1, 2019 The Legislature authorized county governments to adopt county surcharges on state general excise (GE) tax and use tax.1 To establish the surcharge, the county must adopt a surcharge by ordinance. The City and County of Honolulu has levied a surcharge […]<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[252],"tags":[],"class_list":["post-1336","post","type-post","status-publish","format-standard","hentry","category-public-notices-state-legals-public-notices"],"yoast_head":"\n0001151969-02 - The Garden Island Classifieds<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/state-legals\/public-notices-state-legals-public-notices\/0001151969-02\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"0001151969-02 - The Garden Island Classifieds\" \/>\n<meta property=\"og:description\" content=\"County Surcharge Information Kauai & Hawaii Counties Begin New County Surcharges on January 1, 2019 The Legislature authorized county governments to adopt county surcharges on state general excise (GE) tax and use tax.1 To establish the surcharge, the county must adopt a surcharge by ordinance. 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