{"data":{"id":"us-hi/haw.-rev.-stat.-237-12","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 237-12","heading":"Tax cumulative; extent of license.","body":"(a) The tax imposed by this chapter shall be in addition to the license fee imposed under section 237-9 and all other taxes levied by law as a condition precedent to engaging in any business, trade, or calling. A person exercising a privilege taxable under this chapter, subject to the payment of the license fee imposed under section 237-9, which is a condition precedent to exercising the privilege taxed, may exercise the privilege upon the condition that the person shall pay the tax accruing under this chapter.\n\n(b) In the case of any person entitled to the protection of section 237-9(d), the tax shall be collected only through ordinary means.","path":["HI Code","Division 1","Title 14","Chapter 237"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0012.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"96d147959d6055987da232b6b47c4fbb99fb1088292d4594c68cfe4e8a7c06d6","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-237-11","next":"us-hi/haw.-rev.-stat.-237-13"},"notice":"GroundRules: Original legal text. Not legal advice."}