Hawaii Revised Statutes 251-2.5 – Car-sharing vehicle surcharge tax
Terms Used In Hawaii Revised Statutes 251-2.5
- 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. See Hawaii Revised Statutes 251-1
- Department: means the department of taxation. See Hawaii Revised Statutes 251-1
- Surcharge tax: means the rental motor vehicle and tour vehicle surcharge tax established under this chapter. See Hawaii Revised Statutes 251-1
- 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. See Hawaii Revised Statutes 251-1