HRS §251-2.5
Tax on car-sharing rentals by the half-hour
This section creates a tax on car-sharing rentals. The tax is 25 cents for each half-hour or part of a half-hour a car is rented. For rentals of six hours or more, the tax is calculated differently. The car-sharing organization pays this tax instead of the regular rental car surcharge.
The statute, as written — 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.
Sections this one refers to
§251-1 Key terms for rental car and tour vehicle taxes
§251-2 Rental car and tour vehicle surcharge tax
§251-3 Registration certificate for rental and tour vehicle businesses
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