SB1545

Report Title:

Fireworks Permit Fee Exemption for Nonprofit Organizations.

 

Description:

Amends chapter 132D to exempt nonprofit organizations from fireworks permit fee when purchasing fireworks for public celebrations.

 

THE SENATE	S.B. NO.	1545
TWENTY-FIRST LEGISLATURE, 2001
STATE OF HAWAII

A BILL FOR AN ACT

 

RELATING TO FIREWORKS.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

SECTION 1. Nonprofit entities are accorded preferential tax status because they are organized to promote the public welfare rather than to generate profits for members, officers, and directors. The legislature finds that many nonprofit organizations discharge fireworks during public celebrations that are related to the mission of the organization. Consistent with their preferential tax status, the purpose of this Act is to exempt nonprofit organizations from the permit fee for purchasing fireworks to be discharged at public celebrations.

SECTION 2. Section 132D-10, Hawaii revised Statutes, is amended to read as follows:

"§132D-10 Permits. (a) A permit shall be required for the purchase of:

(1) Any non-aerial common fireworks commonly known as firecrackers upon payment of a fee of $25; and

(2) Any aerial common fireworks and any special fireworks for the purposes of section 132D-16.

(b) Organizations that are exempt from taxation under title 26 United States Code section 501(c)(3) shall be exempt from the permit fee imposed under subsection (a)(1) when obtaining a permit to purchase fireworks to be used for a public celebration; provided that only one permit may be issued per public celebration to an exempt organization, which shall comply with all other requirements of this chapter."

SECTION 3. New statutory material is underscored.

SECTION 4. This Act shall take effect upon its approval.

INTRODUCED BY:	_____________________________