HOUSE OF REPRESENTATIVES	H.C.R. NO.	171
THIRTY-SECOND LEGISLATURE, 2023
STATE OF HAWAII

HOUSE CONCURRENT

RESOLUTION

requesting the department of commerce and consumer affairs, in consultation with the department of taxation, to conduct a study on the social and economic impacts of permitting the sale of aerial fireworks and imposing a tax on the sale of aerial fireworks.

WHEREAS, illegal aerial fireworks are prevalent and an ongoing problem throughout the State; and

WHEREAS, the use of illegal aerial fireworks in neighborhoods has substantially increased in recent years, resulting in serious injuries, property damage, and fatalities; and

WHEREAS, despite strict penalties, the drastic increase in the illegal use of aerial fireworks continues due to the longstanding traditions and cultural practices in the State of setting off aerial fireworks to mark important occasions; and

WHEREAS, in the Report of the Illegal Fireworks Task Force to the Legislature for the Regular Session of 2011, submitted by the Illegal Fireworks Task Force (Task Force) established by Act 170, Session Laws of Hawaii 2010, the Task Force recommended increasing fines to discourage illicit firework activities, including the illegal import, possession, sale, and use of fireworks; and

WHEREAS, the Task Force additionally recommended decriminalizing firework offenses in favor of civil fines; and

WHEREAS, the recommendations of the Task Force have not seemed to make the positive impact that was expected; and

WHEREAS, the imposition of tax on the sale of consumer fireworks would be a new idea that could potentially serve as a deterrent and raise additional revenue for the State; now, therefore,

BE IT RESOLVED by the House of Representatives of the Thirty-second Legislature of the State of Hawaii, Regular Session of 2023, the Senate concurring, that the Department of Commerce and Consumer Affairs, in consultation with the Department of Taxation, is requested to conduct a study on the social and economic impacts of permitting the sale of aerial fireworks and imposing a tax on the sale of aerial fireworks; and

BE IT FURTHER RESOLVED that in the study, the Department of Commerce and Consumer Affairs and Department of Taxation are requested to consider:

(1) The potential revenue that could be raised by imposing a tax on the sale of aerial fireworks;

(2) If permitting the sale and imposing a tax on the sale of aerial fireworks would discourage illegal firework activities;

(3) If the potential revenue raised by imposing a tax could be used to curb the illegal use of fireworks; and

(4) If a mandatory liability insurance policy should be implemented for persons who purchase a permit for aerial fireworks; and

BE IT FURTHER RESOLVED that the Department of Commerce and Consumer Affairs is further requested to submit a report of its findings and recommendations, including any proposed legislation, to the Legislature no later than twenty days prior to the convening of the Regular Session of 2024; and

BE IT FURTHER RESOLVED that certified copies of this Concurrent Resolution be transmitted to the Director of Commerce and Consumer Affairs and Director of Taxation.

OFFERED BY:

_____________________________

Report Title:

Aerial Fireworks; Tax; Report; Department of Commerce and Consumer Affairs