Haw. Rev. Stat. » Haw. Rev. Stat. / Chapter 237
Hawaii Revised Statutes

Haw. Rev. Stat. § 237-12 (2025)

  Tax cumulative; extent of license

✓ laws through the 2025 session: the 2026 session is not included
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     §237-12  Tax cumulative; extent of license.  (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.

     (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. [L 1935, c 141, §11; RL 1945, §5453; RL 1955, §117-13; am L 1959, c 277, §1; HRS §237-12; gen ch 1985; am L 1989, c 6, §2; am L 2009, c 134, §§7, 13(3); am L 2013, c 58, §1]

 

 

Notes of Decisions
Cited in 1 case, 1965–1965 · leading case: City & Cnty. of Honolulu v. Kam, 402 P.2d 683 (Haw. 1965).
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City & Cnty. of Honolulu v. Kam, 402 P.2d 683 (Haw. 1965). “1955, § 237-12, payment of this amount would have accomplished a discharge of the City’s liability to the landowner to that extent.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.