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”’Ron Heller, one of the state’s leading tax experts and a spokesperson for the National Federation of Independent Business-Hawaii, submitted the following testimony on Wednesday, Aug. 10, 2005, to the Honolulu City Council in opposition to Bill 40 (2005) FD 1, CD 2, which will increase Hawaii’s general excise tax by 12.5 percent. The hearing is being held at 10 a.m. in Kapolei and this is the third reading of Bill 40, and council members will be casting their final votes.”’
I oppose Bill 40, FD 1, CD 2, for a number of reasons. Given the limited time, I