How the annual vehicle tax is calculated and who pays it

Except as otherwise provided in sections 249-1 through 249-13 of the Hawai‘i Revised Statutes, all vehicles and motor vehicles, as defined in section 249-1 of the Hawai‘i Revised Statutes, located in the County at the time of registration, shall be subject to an annual tax computed according to the net weight of each vehicle in the manner provided in this section. The tax shall become due and payable on an annual basis, as billed by the department of finance. The tax shall be paid by the owner of each vehicle and collected by the director of finance. If any vehicle is transported into the County after the payment of the tax, no additional tax shall be imposed on that vehicle for the remaining period of the year for which such tax has been paid. (a) The rate for motor vehicles designed primarily for carrying passengers shall be 1 and 1/4 cent per pound of the net weight of such vehicle. This category shall include buses, ambulances, and hearses. (b) The rate for trucks or noncommercial motor vehicles having a net weight of six thousand five hundred pounds or less and certified as noncommercial shall be 1 and 1/4 cent per pound of the net weight of such vehicles. VEHICLES AND TRAFFIC § 24-17 (1) The owner of a truck or noncommercial motor vehicle who desires to have the vehicle tax at the passenger rate shall file a form furnished by the director of finance certifying that the truck or noncommercial motor vehicle is not being and will not be operated for compensation or for commercial purposes. (2) Where the vehicle is currently registered as a commercial vehicle and the owner wishes to reclassify the vehicle as noncommercial, the owner shall: (A) File a form furnished by the director of finance certifying that the vehicle is not being and will not be operated for compensation or for commercial purposes; (B) Surrender the vehicle’s current certificate of registration and license plates; and (C) Pay a license fee of $5.50 for the passenger vehicle license plates and emblem. (c) The rate for trucks or nonpassenger vehicles used for compensation or commercial purposes or having a net weight of over six thousand five hundred pounds shall be 2 and 1/2 cents per pound for such vehicle. This category includes trucks, truck- tractors and road tractors, trailers, and semi-trailers. (d) Any person who is totally disabled due to injuries received while on duty with the armed forces of the United States may apply for an exemption from the County motor vehicle weight tax, including minimum tax under section 24-18, for a single noncommercial vehicle, subject to proof of total service related disability from the Veterans Administration and approval by the director of finance. (e) All motor vehicles owned or leased for twelve months or longer by the State or County and all County-subsidized motor vehicles owned or leased for twelve months or longer by police officers that are used for travel by the owner or lessee for official County business shall be exempt from this section, pursuant to section 249-4 of the Hawai‘i Revised Statutes.