{"data":{"id":"us-hi/haw.-rev.-stat.-251-2.5","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 251-2.5","heading":"Car-sharing vehicle surcharge tax.","body":"(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.\n\n(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.","path":["HI Code","Division 1","Title 14","Chapter 251"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0251/HRS_0251-0002_0005.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"d8850f1425c7cbb8d212eacda0644348b9b66ac044599e74e8c5378ebd3d9ee6","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-251-2","next":"us-hi/haw.-rev.-stat.-251-3"},"notice":"GroundRules: Original legal text. Not legal advice."}