(a) The rate and the minimum tax at which all vehicles and motor vehicles shall be taxed as provided by HRS § 249-2, as amended, shall be as provided in subsections (b), (c), (d), and (e).
(b) Motor vehicles designed primarily for the purpose of carrying passengers. The rate for motor vehicles designed primarily for carrying passengers shall be:
Cents per Pound of Vehicle Net Weight | Effective Date |
6.0 | January 1, 2018 |
7.0 | January 1, 2019 |
This category shall include but is not limited to motor vehicles primarily designed to carry passengers, buses, ambulances, and hearses.
(c) (1) Trucks or noncommercial motor vehicles having a net weight of 6,500 pounds or less. The rate for trucks and noncommercial motor vehicles having a net weight of 6,500 pounds or less and that are not being operated for compensation or commercial purposes shall be:
Cents per Pound of Vehicle Net Weight | Effective Date |
6.0 | January 1, 2018 |
7.0 | January 1, 2019 |
The owner of such truck or noncommercial motor vehicle who desires to have such vehicle taxed at the rate provided in this subdivision shall comply with the requirements in subdivision (2).
(2) For original registration under this category, the owner shall:
(A) File an application with the director of budget and fiscal services for registration of a noncommercial motor vehicle;
(B) Register the vehicle under an individual’s name, or if the vehicle is leased, provide proof that the vehicle is leased to an individual and not to a company; and
(C) Pay the applicable weight tax and registration fees.
When the vehicle is currently registered as a commercial vehicle and the owner wishes to reclassify the vehicle under this category, the owner shall, in addition to the above, also surrender the vehicle’s current certificate of registration and license plates.
When the owner has complied with the foregoing requirements, and has paid the applicable fees, the director of budget and fiscal services shall issue a set of passenger vehicle license plates, emblem, and a new certificate of registration.
(d) Trucks or commercial vehicles. The rate for trucks, commercial vehicles and other vehicles designed for carrying property or for purposes other than the carrying of passengers shall be:
Cents per Pound of Vehicle Net Weight | Effective Date |
6.5 | January 1, 2018 |
7.5 | January 1, 2019 |
This category shall include, but is not limited to, trucks, truck tractors and road tractors, trailers and semitrailers; provided that trucks and noncommercial vehicles that qualify under subsection (c) are exempted from this category.
(e) Minimum tax. The minimum tax assessed and collected by reason of this section shall in no case be less than $12.
(Sec. 14-1.1, R.O. 1978 (1983 Ed.)) (1990 Code, Ch. 41, Art. 17, § 41-17.1) (Am. Ords. 89-79, 92-65, 93-110, 95-62, 03-42, 05-016, 09-15, 17-24)