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2015 Op. Haw. Att'y Gen. 1 (2015)

handle is hein.sag/saghi0086 and id is 1 raw text is: 


DAVID Y. IGE                                               DOUGLAS S. CHIN
GOVERNOR                                                   ATTORNEY GENERAL
                                                          RUSSELL A. SUZUKI
                                                        FIRST DEPUTY ATTORNEY GENERAL

                           STATE OF HAWAI'I
                      DEPARTMENT OF THE ATTORNEY GENERAL
                              425 QUEEN STREET
                            HONOLULU, HAWAI'I 96813
                            Tel. No.: (808) 586-1500


                          September 8,  2015


 The Honorable  Samuel M. Slom
 Senator, Ninth  District
 Twenty-Eighth  Legislature
 State of Hawaii
 State Capitol,  Room 214
 415 South Beretania  Street
 Honolulu, Hawaii  96813

 Dear Senator  Slom:

           Re:   County Surcharge  on State Tax

      By your letter  dated May  14, 2,015, you requested a legal
opinion  regarding  the constitutionality  and  legality of a
statute  authorizing  a ten percent  deduction  and disbursement to
the  state general  fund from the  county surcharge  on state
general  excise  tax.  This Attorney  General opinion  responds to
your  May 14, 2015,  letter and  addresses some of  the concerns
raised  in the materials  you provided  with your  May 14, 2015,
letter.

I.    Questions Presented.

      A.   Does the  deduction violate  the Hawaii  Constitution?

      B.   Does the  retention by  the State of the  difference
           between  the ten percent  retained by the  State and the
           actual  costs of administering  the county  surcharge
           violate  the Equal Protection  or Due Process  Clauses
           of the United  States Constitution?

II.  Short  Answers.

     A.    The deduction  of the ten  percent of the  county
           surcharge  does not violate  the Hawaii Constitution.


Op. No.  15-1


603679_9

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