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GOVERNMENT IN HAWAII
' A HANDBOOK OFtiPED Library FINANCIAL STATISTICS
1 9 8 4 OCT 1 51984THIRTY-FIRST EDITION
P. O. Box 2359 Miion> TRENDS IN COUNTY EXPENDITURESHonolulu, Hawaii 96304
Fiscal Years 1977-1983512.1zTisiin_ 4 8 9 3 ‘' ’7 ^ — S500
1 ^ - 5 1i m m
450.2 .............
404 1 ^ " 0 8 . 7 /
367.5 / ' --------*F I 177 8 1 ^ ,, ' ! ''-"I r. ̂ - 1
OTHER EXPENDITURES
-$450
— $400
‘ if — $350
— $300
— $250
«200
•$150
•S100
I960 1981 ,1982; HJ 389.5 T391
TAX FOUNDATION OF HAWAIIHONOLULU, HAWAII
1983
TAX FOUNDATION OF HAWAII
OFFICERS
Norman C. A dams, President Phil Z. Chang, First Vice President
George T. Wada, Second Vice President Lowell L. Kalapa, Secretary
Justina A. Desuacido, Treasurer
BOARD OF TRUSTEES
*Norman C. Adams............................ Vice President - Hawaii, Longs Drug Stores(Mrs.) Carole Aus.........................CPA, Aus Certified Public Accountancy Corp.Ben W. Baker (Maui)............... Vice Pres. £ Controller, Maui Pineapple Co., Inc.
*Phil Z. Chang.................................. Treasurer, Hawaiian Llectric Co., Inc.James Clovis Asst. Director, Tax Compliance, Dillingham Corp.Richard J. Dahl................................. Sr. V.P. S Controller, Bank of HawaiiThomas M. Foley Attorney, Foley, Maehara, Judge, Choi, Nip & OkamuraMichael K. Fujimoto (Hawaii)........ Vice Pres. - Admin., Hawaii Planing Mill, Ltd.(Ms.) Lynn Fukuinoto....................................Senior Tax Analyst, Amfac, Inc.Dennis K. Iwasaka (Maui).............. Corp. Sec. S Treas., Maui Pineapple Co., Inc.
*Donald E. James....................................... Treasurer, C. Brewer & Co., Ltd.Martin J. Jaskot...... Vice Pres. - Finance 8 Property, Theo. H. Davies £ Co., Ltd.Howard H. Karr.......................................... Controller, First Hawaiian BankRandolph M. Lee, J r ..................................Pi'esident, The Willows RestaurantJohn R. Marks.................................. Partner, Peat, Marwick, Mitchell & Co.Randolph T. Okumura........ Vice Pres. & Sec.-Treas., First Insurance Co. of HawaiiCaret P. Pai.................................................... Partner, Ernst & WhinneyArthur B. Keinwaid................... Partner, Hoddick, Reinwald, O'Connor & MarrackWallace G. Rezentes (Kauai)...................................Wallace G. Rezentes, CPARodney R. Shinkawa Exec. Vice Pres.-Treas., First Fed. Savings £ Loan Assoc.S. T. Soggin....................... Vice President - i'axes, Alexander £ Baldwin, Inc.Paul L. Takenakd.............................Asst. Treasurer, Pacific Resources, Inc.Robert M. S. Tom.......................... Secretary-Ti'easurer, Hawaiian Telephone Co.
■"George T. Wada.................................................Controller, Dole - Hawaii*James E. Watts................................. Retired Partner, Alexander Grant £ Co.
^Executive Committee
ALTERNATES
Kenneth A. Ah Lo (Hawaii).............Assistant Treasurer, Hawaii Planing Mill, Ltd.(Mrs.) Anne Austin................................ Tax Manager, Hawaiian Telephone Co.(Mrs.) Martha Burns Tax Manager, Bank of HawaiiKenneth S. Fujinaka Sr. Vice Pres. S Treas., Honolulu Federal Savings & LoanJoseph H. Goldcamp III..................................Tax Partner, Coopers S Lybrand(Mrs.) Millie Hayden Tax Manager, Theo. H. Davies 6 Co., Ltd.Ronald I. Heller..................... Attorney, Reinwald, Hoddick, O'Connor £ MarrackKenneth Kretzer...................Manager, Tax Planning S Research, Dillingham Corp.S. P. McCurdy Vice Pres., Castle £ Cooke, Inc.James C. L. Moo.........................................Tax Supervisor, Ernst 6 WhinneyDennis Oshita..................... Manager, Tax Administration, C. Brewer S Co., Ltd.(Dr.) Gregory G. Y. Pai.............. Asst. V .P .-Research Dept., First Hawaiian BankJames M. Severson............. Vice Pres. - Financial £ Regulatory Aff., Gasco, Inc.Loi\ Shimanuki (Kauai)............................... CPA, Shimanuki £ Matsumura, CPA'sStanley Takahashi............................Vice President, Sheraton Hotels in HawaiiDexter Teruya................ Group Tax Manager, Agriculture £ Property, Amfac, Inc.Roy A. Vitousek, J r ...............................................................AttorneyEdward W. T. Wong...................... Sr. Tax Accountant, Alexander £ Baldwin, Inc.
STAFF
Lowell L. Kalapa, Executive Director Randall E. Hiu, Research Assistant Kyle T. Yamada, Research Assistant
Justina A. Desuacido, Secretary
TAX FOUNDATION OF HAWAII
A private, non-profit, non-partisan, educational organization serving our island state since 1953, the Tax Foundation of Hawaii is governed by a 25-member Board of Trustees who represent the entire state and is financed by concerned and interested corporate and individual members. Its purpose is to foster efficiency and economy in government, to promote an equitable tax system that will encourage the economic growth and stability of Hawaii, and to assist in the improvement of public administration.
Collecting and analyzing data concerning governmental finances and taxation, the Foundation serves as a clearing house and disseminates this information to the public through reports, pamphlets, newspaper articles, and radio and television broadcasts. To further achieve its purposes, the Foundation also channels its efforts through working with governmental officials, private organizations and individuals to improve the methods, systems and procedures of public administration .
Other regular publications of the Tax Foundation, in addition to GOVERNMENT IN HAWAII, include: HAWAII FINANCE IN BRIEF, a wallet-sized resume of Hawaii's fiscal pulse; THE TAX BURDEN OF THE ARNIE ALOHA FAMILY; and weekly commentaries in several of the local media. The LEGISLATIVE TAX BILL SERVICE provides an analysis of all tax legislation introduced during the legislative session, and the LEGISLATIVE REVIEW, published at the conclusion of the session, reports on all legislation which passed and examines the changes in the fiscal outlook.
GOOD GOVERNMENT DEPENDS ON AN INFORMED PUBLIC
DPED Library
OCT 1 51984
p. O. Box 2359 Honolulu, Hawaii 96804
FOREWORD
During 1983, the cost of operating state and county government in Hawaii exceeded $2.7 billion, an increase of more than 10% over the previous year. During the same period, revenues from taxes increased by 8.1%, reflecting the actions taken by public policymakers to utilize cash reserves and search for other sources of nontax revenues. Funding state and local government operations in Hawaii has become more complex and there is no doubt that the situation will be exacerbated by the rapid changes in the economy and increasing demands for lower taxes.
As these financing problems become more complex, the importance of understanding how our government operates, how it is funded, and what the costs and benefits of the services provided are, grows increasingly more *imperative. This thirty-first edition of GOVERNMENT IN HAWAII contains the basic statistical tools that the citizens of our state will find essential to achieve a better understanding of their government.
Both historical and current information on general economic indicators, government revenues, expenditures and public debt are included in this handbook. The charts contained herein highlight the key aspects of each area of government's fiscal activities.
We gratefully acknowledge the assistance and cooperation on the part of the many persons and agencies providing the data utilized in this handbook. A special mahalo is extended to the directors and staff of the State of Hawaii Departments of Accounting S General Services, Budget S Finance, Education, Labor and Industrial Relations, Planning £ Economic Development, Taxation, and Transportation; University of Hawaii; the Finance Directors of the four county governments; the Internal Revenue Service; the Hawaiian Sugar Planters' Association; Bank of Hawaii and First Hawaiian Bank.
Norman C. Adams President
Tax Foundation of Hawaii
TABLE OF CONTENTS — GOVERNMENT IN HAWAII 1984
Foreword.................................................. 2PART ONE: HAWAII’S ECONOMY ............................................... 4
Trends in Hawaii..................................... 5Economic Growth...................................... 6Income Sources....................................... 7County Data.......................................... 8Personal Income...................................... 9Civilian Employment.................................. 11Population........................................... 12Tax Burden........................................... 13
PART TWO: WHERE GOVERNMENT GETS ITS MONEY...................... 14Federal Tax Collections.............................. 15Revenue Sources by State............................. 16General Excise....................................... 17State Revenues....................................... 13State and County Taxes............................... 2 0Fuel Tax............................................. 23Selected Tax Rates by State.......................... 24Real Property Data .............................. 28County Revenues...................................... 31Taxes Levied in Hawaii............................... 34Federal Taxes and Grants in, Hawaii................... 36Federal Grants and Federal Tax Burden................ 3’̂Federal Administrative Budget........................ 3 9Tax Collections...................................... 40General Fund Finances................................ 41
PART THREE: HOW GOVERNMENT SPENDS ITS MONEY............ 4 2Direct Expenditures Per Capita....................... 4 3State Expenditures................................... 44County Expenditures.................................. 46Public Employment Data............................... 4 9State Retirement System Finances..................... 51Public and Private Compensation Data................. 52Public School Data................................... 53University of Hawaii................................. 5 7Transportation: Airports............................ 5 8
Harbors............................. 59Highways............................ 60
PART FOUR: THE LONG TERM PUBLIC BONDED DEBT..................... 61Per Capita Debt by State............................. 62State and County Debt in Hawaii^..................... 63Constitutional Debt Limits........................... 6 7
Index..................................................... 68
HAWAII’S ECONOMYThe national economy surged ahead as the recovery
gained upward momentum. With the gross national product expanding at a 7.4% annual rate, national unemployment fell sharply and claimed only 7.8% of the workforce at the end of 1983 after reaching 10.2% in early 1982. Due to continued high interest rates caused by fears of current and anticipated federal budget deficits and heavy demand for credit, inflation remained remarkably stable at 5.5% during 1983.
Hawaii experienced the same unusual phenomena of low inflation and unemployment rates, logging in a 2.2% rise in the price index and a 6.k% annualized unemployment rate during 1983.
Hawaii's economy co nt inu ed on an overall up trend
as the state's major industries remained on the path of economic recovery. Hawaii's largest industry, tourism, continued to benefit from the recovery as visitor arrivals rose by 2.7% during 1983 after posting a 7.8% gain in 1982. Visitor expenditures for the year totaled $3.8 billion, up a modest 2.7% over the previous year. With continued, albeit slower, growth anticipated in the U.S. economy, tourism is expected to rise steadily through 1985.
Another important source o f income to the state , military expenditures, continued its rapid growth by expanding by $210 million during 1983 to $1.885'billion, representing a 12.5% gain. Sugar processing, as measured by the excise tax base, recovered to 1981 levels by increasing 37% while pineapple canning grew a steady 3.8%. Signaling upbeat consumer confidence, retail sales grew 8.2% which surpassed the general price rise in 1983.
Changes in the composition of Hawaii 's personal income reflect the national trend toward higher proportions of income being derived from non-labor activities. Income in the form of dividends, interest payments, and rent rose to 17.9% of state personal income in 1982, down only slightly from 18.0% in 1981, which was much higher than its usual 12-14% range. Higher interest income contributed heavily to the increase in share of personal income. Transfer payments, which include government payments to individuals, has grown continuously, increasing its proportion of personal income from 4.9% in 1962 to 8.8% in 1972, up to 13.1% in 1982. Although the proportion of the state personal income derived from non-wage income has grown, on a relative basis, wages, salaries, and other labor income continues to contribute a larger portion of Hawaii's total state personal income than it does for U.S. personal income.
CHART 1 TRENDS IN HAWAII
Population, Taxes, Personal Income & Debt 1973-1983
(Amounts in Thousands)State-Local Personal Civilian
Year Debt* Taxes” Income'' 1Population”
1983 2,545,420 1,544,868 12,500,000 968,1001982 2,359.498 1.436,818 11,579,000 941,2001981 2,205,534 1,419,144 10,836,000 924,3001980 2,054,307 1,295,669 9,900,000 907,6351979 1,971,923 1,164.969 8,719,000 892,1001978 1,916,759 1,020.299 7,782,000 870,7001977 1,797,744 931,631 6,975,000 859,5001976 1.667,206 876,035 6,223,000 844,2001975 1.435.888 765,284 5,785,000 825,1001974 1.274.442 672,325 5.298,000 809,5001973 1,219,363 591,792 4,650,000 792,900
TOTAL PERSONAL INCOME
*State and county general obligation bonds and revenue bonds outstanding at December 31.‘’Fiscal year collections; unemployment compensation collections included.^Calendar years: 1963 preliminary estimate, 1979-82 data revised Sept. 1983, 1973-78 data revised August 1982.'^Midyear resident civilian population except 1960 at April 1.SOURCE; State Departmentsot Budget and Finance, Accounting and General Services. TaxatHsn, Economic
Development and Planning, County Finance Directors; U.S. Department of Commerce. Bureau of Economic Analysis. "Survey of Current Business"
GROWTH IN THE HAWAIIAN ECONOMYSelected Calendar Years
TABLE 1
Economic Indicators
Percent Change 1983 from
I 985 I 982 1981 1 978 1 973 1982 1 978 1 972
980,900 929,000 851,000 2.64 10.12 20.21
450,000 400,000 351 ,670 2.83 18.25 34.50
426,000 569,000 327,590 2. 79 19.78 54.92
5.4? 7.8? 6.8? - 4.48 -17.42 - 6.53
252.4 184. I 1 28.3 2.20 48. 56 113.17
638,350 580,347 476,759 - 2.94 10.42 34.41
342.875 281,241 240,453 1 .26 25 .65 46.97
57,968 49,832 38,675 2 . 44 20.80 55.65
,934,623 3,670,309 2,630,952 2.69 18.71 65.61
6,424 6,005 4,868 1 .48 7.00 32.00
732,100 661,500 523,700 - - - - - -
1 1 ,068 8,379 5,524 5.29 46 . 4 1 122.09
1 ,393 1 ,059 684 7.62 45 . 42 125.15
Pop u i at i on3
Labor Force^
Emp Ioyment^
Unemployment Rate^
Cost of L i V i ngc
Motor Vehicle Reg i s .d
Total Housing Units®
TotaI HoteI Rooms
Number of V i s i tors
EIect r i c i t y So 1 d ̂
Number of Telephones
Per Cap i ta P e r . Inc.
Per Cap i ta Taxes
I ,023,000
473.000
442.000
6.4?
273.5
640,798
553,395
60,198 4,357,184
6,426
12,268
I , 540
996,700
460.000
430.000
6.7?
267.66 6 0 . 1 96
348,980
58,765
4,242,916
6,332
755,000
I I,652
1,431
AMOUNTS IN MlLLIONS
V i s i tor Expend i tures $ 3,950 $ 3,700 $ 3,200 S 2, 146 $ 1 ,020 6. 76 84.06 287.25
Military Expenditures 1 ,885 1 ,675 1 ,521 1,215 872 12.54 55. 14 116.17
Total Personal Income 12,550 11,579 10,856 7,782 4,650 8. 39 6 1.27 169.89
Bank Oepos i ts 6,584 6,020 5,453 5,709 2,450 - 0. 38 61 .69 144.78
Savings 4 Loan Deposits 3,614 3,332 3,099 2,369 1 ,033 8.46 52.55 249.85
Sugar Processing9 436 318 4 1 5 291 232 36.97 49.68 87.75
P i n e a p p 1e Cann i ng9 1 83 185 1 72 1 32 1 24 - 0.08 38.64 47.58
Reta i 1 S a 1es^ 7,438 6,875 6, 70 I 4,912 2,648 0.(9 5 1.43 180.90
Who 1e s a 1e S a 1esg 5,314 5,204 5,847 3,591 2,038 2.11 47.98 160.75
D i vers i f i ed Man u f a c t . 9 512 531 631 494 356 - 3.61 3.61 43.77
Construction Value 1,135 1 ,325 1 ,585 975 92 1 -14.33 16.42 23.25
NOTE: 1983 data are preliminary estimates; subject to revision.
1; includes armed forces personnel. A 1 I data rev i sed .a. Resident population at Julb. Annual average.
c. Honolulu consumer price index for all urban consumers. Year 1967 = 100.
d. At December 31. Excludes military vehicles, motorcycles, and scooters; after 1975, includes non-taxable, non residentia I
vehicles not formerly registered.
e. At Apr i I I .
f. Million Kilowatt hours.
g. General excise tax base.
SOURCE: State Departments of Planning and Economic Development, Commerce & Consumer Affairs, Labor and Industrial
Relations, Taxation, and Transportation; County Finance Directors; Hawaii Visitors Bureau; Honolulu Department
of Housing and Community Development; U.S. Department of Commerce; First Hawaiian Bank; and Bank of Hawaii.
SO URCES OF PERSONAL INCOMEHawaii (Selected Years): U.S. Average (1972 and 1982)
(Dollars in Millions)
TABLE 2
State of Hawa i i U . S , Average
1 982 1 98 1 1 972 % Change % Change
% of i of % of 1 982 i of Iota 1 f 982
1 ncome Source Amount Tota 1 Amount Tota 1 Amount Tota 1 f rom 1972 : 1 962 i 972 from 1972
Labor & Prop. In.: By Industry
Farms S 252 2.2 $ 235 2.2 S 1 02 2.5 147. 1 . 1 , 3 2.6 36. 1
C ontract Construct ion 488 4.2 555 5. 1 328 7.9 48.8 3. 7 5.0 104.9
Wholes ale and Retail Trade 1 , 334 11.5 ! ,266 11.7 520 12.6 1 56. 5 11.6 1 3.0 142.8
Man u fact u r i ng 431 3.7 429 4,0 224 5.4 92.4 17.4 2 1.0 124.7
Finance, Insurance Real Estate 55 1 4.8 528 4.9 1 95 4. 7 1 82 . 6 4.4 4.3 176.7
Tr ansp orta tion and Utilities 794 6.9 753 6.9 289 7 . 0 174.7 5.6 5.7 166.9
Serv i ces
Hotels & Other Lodgings 37 1 3.2 536 3. 1 1 17 2.8 2 17.1 0.5 0.4 218.4
Personal 4 Household 22 0.2 20 0.2 45 1 . 1 - 5 1.1 0.8 i . 3 69.8
Bus i ness 4 Repa i r 286 2.5 286 2.6 91 2.2 2 14.3 2.7 2.2 228.0
Amusement 4 Recreation 67 0.6 62 0.6 26 0.6 157.7 0.6 0.5 229.3
Prof., Social 4 Related 882 7.6 80 1 7 . 4 295 7. 1 199.0 8.7 7,6 212.2
Government
F e d e r a 1, Civilian 792 6.8 7 1 3 6.6 364 8.8 1 I 7. 6 2.7 3.5 114.5
F e d e r a I , Military 1 ,056 9. 1 912 8.4 389 9.4 171.5 1 . 5 2.0 73.4
State and Local 1 ,02 1 8.8 925 8.5 398 9.6 1 56. 5 8.0 8.7 152.4
Other Industries® 1 89 I .6 379 5.5 I 4 0. 3 1 ,250.0 1 . 7 0.2 1,886.2
Total Labor 4 Proprietor's income $ 8,536 73.7 $ 8,200 75. 7 S3,,397 82.2 15 1.3 7 1.0 78.0 147.9
Income by Type:
Wages 4 Salaries $ 7,609 65.7 $ 7,120 65.7 S3 ,025 73.2 15 1.5 60. 7 66. 3 149.3
Other Labor Income 593 5.1 552 4.9 1 35 3.3 539. 3 6. 1 4 . 4 275.2
P r o p r i e t o r ’s Income: Farm 1 9 0.2 32 0.5 30 0.7 - 36.7 0.8 2.2 0.6
Non-Farm 315 2.7 324 3.0 206 5.0 52.9 3.4 5.8 59.3
Dividends, Interest 4 Rental 2,070 17.9 1 ,947 18,0 529 12.8 291 .3 18.8 14.0 266, 1
Tr ansfer Payments 1 ,520 13.1 1 ,392 12.8 365 8.8 316.4 14.6 1 0.9 263.0
S u b - T o t a 1 S 12, 126 104.7 Si 1 ,347 104.7 $4 ,290 103.8 1 82 . 7 104.3 103.6 174.1
Less: Employees' Soc. Ins. Contrib. - 546 - 4.7 - 5 1 0 - • 4. 7 - -1 59 - 3.8 243.4 - 4.3 - 3.6 224.2
TOTAL PERSON AL INCOME Si 1 ,580 100.0 $10,837 100.0 $4 ,131 iOO.O 1 80. 3 100.0 100.0 172.3
NOTE: 1981 data revised in 1983 and 1972 data revised in 1975; percentages nay not add to total due to rounding,
a. Includes agricultural services, forestry, mining, and other service industries.
SOURCE: "Survey of Current Business," Vol. 63, No. 8 and Vol. 55, No. 8, U.S. Department of Commerce. Bureau of Economic
Analysis, August 1983 and August 1975, Washington, D.C.
TABLE 3THE COUNTIES OF HAWAII
Calendar Years 1982 and 1983
H o n o 1u 1 u Mau i Ha wa i i Kaua i
E c o n o m i c I n d i c a t o r s 1983 1 982 1983 1 982 1982 1 982 1 983 1 982
Pop u^ at i on ^ 741 ,200 7 2 4 , 2 0 0 7 9 , 7 0 0 7 6 , 9 0 0 10 3,80 0 10 0,00 0 4 3 , 4 0 0 41 , 80 0
La bor Forcet> 3 6 0 , 0 0 0 3 5 2 , 1 0 0 4 3 , 3 0 0 42 , 0 0 0 4 6 , 6 0 0 4 5 , 5 0 0 2 2 , 0 0 0 2 1 ,3 00
Emp 1o y m e n t b 3 3 9 , 4 0 0 3 3 0 , 5 0 0 39 , 9 0 0 38 , 9 0 0 4 2 , 4 0 0 41 ,000 2 0 , 3 0 0 19,600
U n e m p l o y m e n t Ra te ^ 5.7 6. 1 7.9 7.9 9. 1 9.8 7.7 8.0
Hotel Ro om s 35,761 3 4 , 3 5 4 12,586 12,749 7, 24 3 7 , 469 4 , 608 4, 193
M o t o r V e h i c l e Re g i s t rat i on s 4 6 8 , 1 2 9 4 8 6 , 2 8 6 6 7 , 9 9 6 6 4 , 2 6 7 7 2 ,5 24 7 5 ,9 94 32, 149 3 3 ,6 49
E 1e c t r i ci t y So 1 dd 5 , 2 3 0 , 6 5 8 5 , 17 3 , 5 3 5 5 1 9 , 1 4 7 5 0 6 ,0 7 4 4 6 6 , 0 6 0 4 5 2 , 2 3 3 2 0 9 , 7 1 3 2 00, 07 4
S u g a r P r o d u c t i o n 160,631 16 2,06 8 2 8 7 , 1 4 6 2 3 4 , 6 4 8 3 9 1 , 8 5 7 3 6 9 ,0 8 6 2 0 4 , 5 7 0 2 17,111
Tax R e v e n u e s ® $ 2 4 3 , 1 4 6 $
A M O U N T S
2 3 0 , 3 0 3
IN T H O U S A N D S
$ 2 8 , 2 5 9 $ 25,991 $ 41 ,189 S 3 5 , 1 9 9 % 16,555 $ 14,897
G o v e r n m e n t E x p e n d i t u r e s ® 3 7 3 , 6 7 5 3 6 7 , 9 0 9 5 1 , 5 0 7 42, 104 59,001 54,041 2 7 , 9 6 3 25,281
B a n k D e m a n d D e p o s i t s I, 03 3 , 1 5 5 t , 10 7,97 0 7 6 ,764 8 1 ,0 94 8 4 ,1 82 7 9 , 7 7 6 3 1 ,932 3 2,415
S e l e c t e d T ax B a s e s ^
S u g ar P r o c e s s i n g 14 6,12 6 110,612 114,711 6 1 , 5 1 7 9 4 , 2 2 8 7 4 , 1 7 0 80,5 1 4 7!,581
P i n e a p p l e C a n n i n g 120,314 123,554 6 2 , 6 4 4 6 1 , 8 1 3 9 - - - - - -
R e ta i 1 i ng 6 , 2 5 7 , 6 6 6 5 , 8 44 , 8 9 9 5 1 7 , 7 0 9 443,771 4 7 5 , 0 9 2 4 1 5 , 0 1 7 1 87.726 171 ,276
W ho 1e s a l i n g 3 , 3 0 8 , 6 4 4 2 , 8 91 , 4 5 3 133,869 11 1,03 3 2 1 0 , 1 6 4 169,667 41 ,543 35 ,615
Man ufact ur i ng 4 5 2 , 4 3 7 4 8 0 , 3 8 3 9, 80 2 10,060 4 3 , 8 0 7 3 4,186 5,777 5,969
C o n t r a c t i ng 1,161,171 1 , 1 18,777 6 7 , 3 7 8 6 9 , 1 5 7 7 9 , 3 7 0 7 8 , 7 8 0 4 5 ,4 86 2 8 , 15 7
S e r v i c e s 1 , 8 04 , 8 5 3 1 , 6 97 ,2 1 2 131,677 103,001 14 6,24 8 129,508 51 ,746 45, 122
R e n ta 1 s 2 , 0 7 9 , 1 8 1 1 , 9 26 , 0 5 9 2 0 5 , 1 3 7 17 3,89 9 139,451 124 , 1 I 3 47,051 4 0 ,416
NOTE: 1983 da ta are p r e l i m i n a r y e s t i m a t e s ; s u b j e c t t o re vi si o n,
a. C i v i l i a n p o p u l a t i o n at Ju ly 1; e x c l u d e s a r m ed f o r ce s p er s o nn e l .
An nual a v er ag e .
At D e c e m b e r 31; i n c lu d e t a x a b l e and n o n t a x a b l e r e g i s t e r e d m o t o r v e h i c l e s , e x c l u d e s m o t o r c y c l e s and sc oo te r s.
I,000 k i Iowatt hours.
Fiscal y e ar data.
G e n e r a l e x c i s e t a x base.
S t a t e D e p a r t m e n t s of P l a n n i n g and E c o n o m i c D e v e l o p m e n t , C o m m e r c e & C o n s u m e r A f f a i r s , La bo r and Indust rial
R e l a t i o n s , T a x a t i o n , and T r a n s p o r t a t i o n ; C o u n t y F i n a n c e D i r e c t o r s ; H awaii V i s i t o r s Bu re au ; H a w a i i a n E l e c t r i c
C o m pa n y ; U.S. D e p a r t m e n t of C o m m e r c e ; and H a w a i i a n S u g ar P l a n t e r s ’ A s s o c i a t i o n .
b
c
d
e
f
S OUR CE :
COUNTY
PercentIncrease
H O N O L U L U
9,535
CHART 2PER CAPITA PERSONAL INCOME
— BY COUNTIES —Calendar Years 1978-1981
Thousands of Dollars
11,553
1978 1979 1980 1981 1978 1979 1980 1981
SOURCE; U.S. Department of Commerce. Bureau of Economic Analysis, Washington, D.C.
9
PER CAPITA PERSONAL INCOMEBy States — Selected Years*
TABLE 4
S t a t e
1 98 2 198 1 1 97 7 1 972
*6 C h a n g e
1982 f r om
A m o u n t R a n k A m o u n t Ra n k A m o u n t Ra n k A m o u n t R a n k 1 981 1972
H A W A ( 1 $ 1 1 , 6 52 1 5 $ 1 1 , 0 6 8 1 5 $ 7 , 6 1 7 8 $ 5 , 1 0 7 9 5. 3 1 2 8.2
U . S . Av. i 1 , 107 -- 10 , 5 8 2 -- 6 , 9 8 4 — 4 , 5 1 5 -- 5. 0 14 6. 0
Al a. 8 , 6 4 9 48 8 , 2 8 4 48 5 , 5 6 8 48 3 , 4 2 3 49 4 . 4 15 2. 7
A l a s k a 1 6 , 2 5 7 1 1 4 , 9 0 4 1 1 0 , 9 6 7 1 5 , 2 8 5 4 9. 1 2 0 7 . 6
A r i z . 1 0 , 1 7 3 33 9, 87 1 32 6 , 2 0 5 33 4 , 2 8 5 30 3. 1 1 3 7 . 4
A r k . 8 , 4 7 9 50 8, 168 49 5 , 4 0 4 50 3 . 2 6 8 50 3 . 8 1 49. 5
C a 1 i f . 1 2 , 5 6 7 5 1 2 , 0 6 4 6 7 , 8 6 3 6 5 , 0 6 2 10 4 .2 148. 3
C o 1 o . 1 2 , 3 0 2 8 1 1 ,389 1 1 7 , 0 9 7 18 4 , 5 7 4 14 8 . 0 1 6 9 .0
C o n n . 1 3 , 7 4 8 3 1 2 , 8 4 4 3 8, 1 80 3 5 , 4 6 4 2 7 . 0 15 1.6
Del . 11,731 14 I 1 , 0 33 I 6 7 , 5 0 0 13 5 , 1 4 3 7 6 . 3 128. 1
Fla, 1 0 , 9 7 8 21 1 0 , 4 3 8 24 6 , 5 2 0 31 4 , 4 3 4 20 5.2 14 7. 6
Ga . 9 , 5 8 3 37 9 , 0 12 38 5 , 9 5 4 37 3, 931 36 6 . 3 14 3. 8
1 d a h o 9 , 0 2 9 43 8 , 8 7 5 40 6 , 0 8 9 36 3 , 9 0 6 37 1 . 7 131.2
III. 1 2 , 1 0 0 10 1 1 , 6 1 6 8 8 , 0 0 0 5 5 , 1 3 5 8 4 . 2 1 3 5 . 6
Ind. I 0, 02 1 35 9 , 7 4 8 35 6 , 8 4 0 25 4 , 3 2 9 2 8 2 . 8 13 1. 5
1 o w a 10,791 25 1 0 , 7 4 9 1 9 6,971 2 1 4 , 4 15 2 3 0 . 4 144.4
K a n s . 1 1 ,765 1 3 1 1 , 2 3 7 1 3 7, 150 17 4 , 5 4 9 1 5 4. 7 15 8. 6
Ky. 8 , 9 3 4 44 8 , 5 6 7 43 5 , 7 9 7 42 3 , 5 8 6 45 4 . 3 1 49. 1
La . 10,251 32 9 , 7 7 8 33 5,91 1 38 3 , 4 8 9 48 4 . 6 19 3. 2
Me. 9 , 0 4 2 42 8 , 4 9 4 45 5 , 7 6 7 44 3 , 7 0 7 42 6. 5 14 3. 9
Md . 1 2 , 2 5 8 9 1 1 ,522 9 7 , 5 4 6 1 1 4 , 9 5 3 t 1 6. 2 147. 1
M a s s . I 2 , 0 8 8 1 1 1 1 , 2 4 8 1 2 7 , 2 9 9 1 5 4 , 9 4 6 12 7.5 144.4
M i c h . 1 0 , 9 5 6 22 1 0 , 6 2 0 21 7 , 5 6 7 9 4 , 7 9 6 1 3 3. 2 128.4
M i n n . 1 1 , 1 7 5 19 1 0 , 6 8 4 20 7, 1 77 16 4 , 4 3 4 2 1 4 . 6 1 52 .0
M i s s . 7 , 7 7 8 51 7, 4 14 51 4 , 9 6 2 5 1 3,071 5! 4 . 9 1 5 3 . 3
Mo. 10, 170 34 9 , 7 6 4 34 6 , 5 9 5 29 4 , 2 4 1 32 4. 2 1 3 9 . 8
M o n t . 9 , 5 8 0 38 9 , 2 5 2 36 6, 161 34 4 , 0 9 2 33 3 .6 ! 34 . 1
N e b . 1 0 , 6 8 3 29 10,331 26 6 , 7 4 7 26 4 , 4 6 9 19 3.4 1 39. 1
N e v . 1 1 ,98 1 12 1 1 , 8 1 6 7 7 , 8 0 8 7 5 , 1 4 8 6 1 .4 1 32 .7
N. H. 1 0 , 7 2 9 27 10,051 30 6 , 5 3 4 30 4 , 2 5 8 31 6. 8 1 5 2 . 0
N . J . 1 3 , 0 8 9 4 1 2 , 2 3 0 4 8 , 0 19 4 5 , 3 8 0 3 7. 0 1 4 3 .3
N . M . 9. 1 90 40 8 , 7 0 7 4 1 5 , 7 4 5 46 3 , 5 9 3 44 5. 6 1 55 .8
N. Y. 1 2 , 3 1 4 7 1 1 ,4 73 10 7 , 5 5 2 10 5 , 2 6 0 5 7 . 3 1 34 . 1
N. C. 9 , 0 4 4 4 1 8 , 6 4 8 42 5 , 7 7 7 43 3 , 7 8 9 39 4. 6 1 38 .7
N. D. 1 0 , 8 7 6 24 10,911 18 6, 1 35 35 4 , 351 26 - 0 . 3 1 5 0 . 0
O h i o 1 0 , 6 7 7 30 1 0 , 2 7 4 27 7 , 0 9 4 1 9 4 , 5 0 5 1 7 3 .9 1 37 . 0
O k l a. 1 1 ,3 70 18 1 0 , 6 0 6 22 6 , 3 0 7 32 3 , 7 7 2 40 7.2 201 .4
O r e . 1 0 , 3 3 5 31 1 0 , 0 1 7 31 6 , 9 9 8 20 4 , 3 4 6 27 3.2 1 37. 8
Pa. 1 0 , 9 5 5 23 1 0 , 4 2 3 25 6 , 9 6 9 22 4 , 4 7 8 1 3 5. 1 1 44. 6
R. 1 . 1 0 , 7 2 3 28 10, 129 29 6 , 7 1 8 27 4 , 4 2 9 22 5. 9 142. 1
S. C. 8 , 5 0 2 49 8 , 1 2 8 50 5 , 4 3 7 49 3 , 4 9 0 47 4. 6 1 43 .6
S. D. 9 , 6 6 6 36 9 , 2 4 5 37 5 , 8 5 6 39 3 , 8 9 3 38 4 . 6 1 4 8 .3
T e n n . 8 , 9 0 6 45 8 , 5 16 44 5 , 7 1 5 47 3 , 6 6 4 43 4 .6 143.1
T e x a s 1 1 , 4 1 9 1 7 1 0 , 95 4 1 7 6 , 7 1 4 28 3,991 34 4 . 3 186. 1
U t a h 8 , 8 7 5 46 8 , 4 7 8 46 5 , 8 2 0 4 1 3 , 7 3 0 4 1 4 . 7 13 7. 9
vt. 9 , 5 0 7 39 8 , 8 7 7 39 5 , 7 5 2 45 3 , 9 4 7 35 7. 1 14 0. 9
Va. 1 1 ,0 95 20 1 0 , 4 5 0 23 6, 881 24 4 , 3 7 3 25 6. 2 15 3. 7
W a s h . 1 1 ,5 60 16 1 1 , 1 6 3 14 7,431 1 4 4 , 5 2 5 1 6 3. 6 15 5. 5
W . Va . 8 , 7 6 9 47 8 , 3 3 6 47 5 , 8 3 6 40 3 , 5 7 7 46 5.2 14 5. 2
W i s e . I 0 , 7 7 4 26 1 0 , 2 2 7 28 6 , 8 8 8 23 4 , 3 1 4 29 5.4 14 9 . 8
W y o . 12 , 3 7 2 6 1 2 , 2 1 7 5 7 , 5 3 5 12 4 , 3 9 5 24 1 . 3 18 1. 5
D. C. 1 4 , 5 5 0 2 1 3 , 6 7 2 2 8,821 2 5 , 6 7 0 1 6. 4 15 6. 6
N O T E: 19 82 d a t a is p r e l i m i n a r y e s t i m a t e ,
a. 1 9 8 1 - 1 9 8 2 d a t a r e v i s e d in A p r il 1984, 1 9 7 2 - 7 7 d a t a r e v i s e d A u g u s t 1983.
S O U R C E : " S u r v e y of C u r r e n t B u s i n e s s , " Vo l. 64, No. 4 a nd Vol. 62, No. 8,
U. S. D e p a r t m e n t of C o m m e r c e , B u r e a u of E c o n o m i c A n a l y s i s ,
W a s h i n g t o n , D.C.
10
EMPLOYMENT IN HAWAIIPositions Filled in Selected Industries
Selected Years at December
TABLE 5
Type of E m p l o y me nt
N u m b e r of Pos i t i on s
Percent
1 983
Change
ove r
Pe rcen t of
T o t a 1 Emp 1oymen t
1 9839 1 982 1981 1978 1 973 1 981 1 973 1 983 1 982 1 973
g o v e r n m e n t
State 4 5,600 4 5 ,600 4 7 ,300 4 5,500 36,890 0.00 23.61 1 0. 34 10.45 1 0. 04
C o unty 13,300 13,200 12,400 1 3,600 10,540 0.76 26.19 3.02 3.03 2. 07
Sub-Total Local G ov e r nm e n t 58,900 58,800 59,700 59, 100 47 ,430 0.17 24 . 1 8 1 3. 56 1 3.48 12.91
Federal - Air Force 2, 650 2 ,660 2,650 2,800 3,260 - 0. 38 - 18.71 0.60 0.61 0. 89
- Army 4 ,850 4,650 4,450 4,500 5,990 4. 30 - 19.03 1.10 1 .07 1 .63
- Navy 13,550 13, 100 13,000 11,800 1 1 , 180 I .91 1 9.41 3.03 3.00 3.04
- Ot he r 11,250 11,100 10,950 10,200 1 0,760 1 .35 4.55 2.55 2. 54 2.93
Sub-Total Federal G o v e r n m e n t 52 ,100 31 ,510 31 ,050 29,300 31 ,190 1 .87 2.92 7.26 7.22 8.49
Sub-Total G o v e r n m e n t 9 1 ,000 90,510 90,750 88,400 78 ,620 0.76 1 5. 75 20.64 20. 70 2 1.41
PR IVAT E INDUSTRY
A g r i c u l t u r e - Su gar^ 4 ,500 4, 700 5,050 4,950 5 , 380 - 4. 26 - 1 6. 36 1 .02 1 .08 1 .46
- Pi n e a p p 1 2,300 2 ,450 1 ,950 2,520 2,070 - 6.12 11.11 0.52 0.56 0.56
- Other 4 ,400 4,150 4,500 4 ,500 2,850 6.02 54. 39 1 .00 0.95 0. 78
Food P r o ce s s i ng 11,100 11,100 10,400 11,000 9,240 0.00 20.13 2.52 2.54 2.52
O th er M a n u f a c t u r i n g 11,100 11,300 11,800 12,000 12,550 - 1.77 - 1 I .55 2.52 2.59 3.42
T ran sp o rt . , Comm. & U t i l it i es 30 ,700 3 1,200 31 ,000 29,800 25 ,290 - 1 . 60 2 1 . 39 6.96 7.15 6.89
W h o le s a l e Tr ade 18,100 18,500 18,400 1 7,700 16,630 - 2.16 0. 04 4.11 4.24 4.53
Reta i1 Trade 87 ,600 8 6,300 88 ,800 84,900 6 6,780 1.51 31.18 19.87 19.78 18.18
C on t r a c t C o n s t r u c t Ion 17,900 17,800 2 1 ,1 00 21 ,900 2 7,480 0.56 - 34 .86 4 .08 4.08 7.48
Hotel S e rvic es 2 6 ,800 2 6,500 25 ,800 23,600 18,690 1.13 4 5.39 6.08 6.07 5.09
O t h e r S e rvic es 77,000 74,700 76 ,300 6 9 ,500 53,380 3 .08 44.25 17.46 17. 12 14.53
S e l f - E m p l o y e d i D o m es t ic s 2 6,800 2 5,750 24 ,450 2 3 , 80 0 25,930 4. 08 3. 36 6. 08 5.90 7.06
Financ e, Ins., & Real Estate 3 1,600 31 , 500 32,200 30,000 2 2,400 0.32 41 .07 , 7.17 7.22 6.10
Sub-To tal P r i va t e Industry 34 9,90 0 34 5, 95 0 35 I ,750 33 6,17 0 28 8, 67 0 1.14 21 .21 79. 36 79, 30 78.59
Total P o s it i o n s Filled 4 4 0 , 90 0 4 36, 26 0 4 4 2 ,5 0 0 42 4, 57 0 357,-290 1 .06 20.04 100.00 100.00 100.00
NOTE: Detail may not add to total due to rounding. Data re port s p o s it i on s filled In each industry.
a. 1983 re vise d p r e l i m i n a r y data; ta bl e r e flec ts r e v is i on s In prior years' data made by the State D e pa rt m en t of Labor and
Industrial R elati ons.
b. Sugar mill and p i n ea p p l e ca nn er y w o r ke r s included in food pr ocessing.
SOURCE: R es e a r c h & S t a t i s t i c s Of fice , D e p a r t me nt of Labor and Industrial Rela ti on s, State of Hawaii.
CHART 3TRENDS IN CIVILIAN POPULATION
State of Hawaii & Counties Mid-Year Estimates 1973-1983
SOURCE: Table 6.
TABLE 6POPULATION TRENDS IN HAWAIIMid-Year Estimates of Resident Population
July City-■Count y MalU I Hawa i i Ka ua i Ci V i 1 i an ? Annual A rmed Sta te1 Hono 1 u 1 u Couinty Co unty Co unty Tot a|3 Inc rease Fo rces^^ Tot a 1
1983 74 1 ,200 79, 700 103,800 43 ,400 968, 100 2 .86 55 ,200 1,023 ,0001 982 724, 200 76, 900 100,000 4 1,800 94 1 ,200 1. 85 54 , 900 996 , 7001981 711, 700 75, 500 95 ,600 39 , 700 924 ,300 1. 84 56 ,600 980 ,900I 980 70 1 ,900 7 1 ,000 91 ,900 38 ,900 907, 635 1. 74 57 ,056 964 ,6911979 67 1 ,500 65, 400 83 ,600 36 ,300 892, 100 2 . 46 57 ,900 950 ,0001 978 664 , 1 00 63, 1 00 8 1 ,600 55 ,400 870, 700 1. 30 58 , 300 929 ,000
1 977 661 ,400 60, 200 79 ,000 34 ,200 859, 500 1.81 56 ,500 916 ,0001976 656, 000 58 ,200 77 ,700 33 ,800 844, 200 2 .31 57 ,800 902 ,0001 975 646, 900 55, 000 75 ,200 32 ,600 825, 1 00 1.93 58 ,900 884 ,0001 974 640, 300 52, 400 72 ,000 31 ,900 809, 500 2 .09 57 ,500 967 ,0001973 627 ,900 5 1 ,800 71 ,400 32 ,000 792, 900 2 . 1 8 58 , 100 85 1,000
NOTE: 1 9801 data at Apri 1 1. 1973-■82 data rev ised i n 1982; 1983 p re 1 i m ina ryest imates , sub ject to rev i s ion
a . 1n c 1udes mil i tary dep en de n t s 1 iV I 11 g in Hawa i ' ; coun ty det a i 1 may not add to
ian due to d i ffer ent source,
b. In cludes shore based armed forces for all years and home po rted in Hawaii
1973-83.
SOURCE: Pr ovisional e s t i m a t e s of the p o p u l a t i o n of Ha waii, D e p a r t m e n t of
Pl a n n i n g and E c o n o m i c D e v e l o p m e n t , State of Hawaii.
12
STATE AND LOCAL TAX BURDENTax Collections Related to Population and Personal Income
By States: Fiscal Years 1982 and 1983
TABLE 7
Per Cao ta T a x Co 1 1e c t 1o n s^
Pe r Ca p i ta
Per Caoi
Tax as a J of
ta In come^
St ate
F i sea 1 198 3 C F i sea 1 1982 $ C h a n g e
fr om 1982
1983 1 982
A m o u n t Ran k A m o u n t Ra nk % Ran k. % Ra n k
HAWAI 1 $1 .540 5 $1,431 5 7.56 13.2! 5 12.93 7
U . S . Av . 1,205 -- 1 , I 75 -- 2. 49 10.85 -- 11.11 --
Ala. 806 48 764 49 5.52 9.32 44 9,22 45
A 1 aska 4 ,969 1 6 , 9 98 1 (28.99) 3 0 .57 1 4 6 .95 1
Ar i z . ! ,090 29 1 ,060 31 2. 89 10.72 22 I 0. 74 24
A r k . 760 51 729 51 4 . 33 8. 97 47 8. 92 50
Ca 1 I f . 1 ,331 14 1 ,372 6 ( 3.01) 10.59 25 1 1 .38 1 8
Colo. 1,144 26 1,188 20 ( 2.71 ) 9. 30 45 10.43 30
Co nn . 1 ,428 9 1 ,324 9 7. 86 10. 39 29 10.31 33
Oe 1 . 1 ,29 1 16 1 ,216 1 7 6 . 1 8 1 1 .00 20 1 1 .02 23
Fla. 976 36 946 38 3. 10 8 . 8 9 49 9 . 06 48
Ga. 975 37 946 39 3.07 10.17 31 10.49 29
1 da ho 8 83 47 859 44 2 . 86 9. 78 39 9. 68 42
III. 1 , 1 93 1 9 1 , 1 97 19 ( 0.29) 9. 86 38 10.30 34
Ind. 916 42 876 43 4 . 59 9. 14 46 8. 99 49
1 owa 1,145 25 1 , 1 30 24 1 . 33 10.61 23 10.51 27
Kan s . 1,146 24 1 ,070 30 7.09 9 . 7 4 40 9. 52 43
Ky. 888 45 855 45 3.90 9 . 95 35 , 9 . 98 38
La. 1,012 34 1,10 1 28 ( 8.09) 8.89 37 11.26 1 9
Me . 1 ,08 1 32 I ,023 34 5.73 1 1 .96 1 4 12.04 1 2
Md . 1 ,370 1 1 1 ,273 1 I 7.64 1 1 .20 17 1 1 .05 22
Ma s s . 1 ,448 7 ! ,353 7 7.02 1 1 . 98 1 3 12.03 1 3
Mich. 1 ,402 1 0 1 ,230 1 4 13.94 ; 12.80 7 11.59 1 5
Minn. 1 ,442 8 1 ,290 10 11.81 12.90 6 12.07 1 1
Miss. 777 50 75 1 50 3.40 9. 98 34 10.13 57
Mo. 955 38 843 46 13.35 9. 39 42 8 . 63 5 1
M o n t , 1 , 1 54 22 1 ,227 I 5 ( 5.90) 12.05 12 1 3.26 5
Neb. 1,19 1 20 1 ,048 32 13.68 11.15 18 10.14 36
N e v . 1 ,206 1 8 1 ,267 12 ( 4.81) 10.07 32 10.72 25
N. H. 902 43 926 40 ( 2.58) 8. 40 5 1 9.2 1 46
N . J . 1 ,470 6 I ,353 8 8. 65 11.23 16 1 1 .06 2 1
N. M. 1 ,020 33 1,142 22 (10.68) 11.10 19 13.12 6
N . Y . 1 ,871 4 1 ,790 4 4. 55 15.20 3 15.60 3
N. C. 926 4 1 885 42 4. 65 10.24' 30 10.23 35
N. D. 1 .089 30 1,131 23 ( 3.69) 10.01 33 10.36 31
Oh io 1 , I 33 27 973 36 16.42 10.61 24 9. 47 44
Okla. 1 ,086 31 1,210 1 8 (10.19) 9. 55 4 1 1 1 .40 1 7
O r e g o n 1 ,277 1 7 1 , 122 25 13.83 12.36 9 11.20 20
Pa. 1 , 1 48 23 1,116 26 2. 87 10.48 27 10.71 26
R. 1 , 1,312 15 1 ,223 1 6 7.27 12.23 10 12.07 1 0
S . C . 886 46 842 47 5. 29 10.43 28 10.36 32
S. D. 90 1 44 916 4 ! ( 1.68) 9.32 43 9.9 1 39
T e nn . 796 49 772 48 3, 12 8.94 48 9. 0 7 47
T ex as 978 35 1 ,079 29 ( 9.39) 8. 57 50 9. 85 4 1
Utah 940 40 1,011 35 ( 7.09) 10.59 26 11.93 1 4
V t . 1 , 1 60 21 1,106 27 4 . 84 12.20 1 1 12.46 8
Va. 1 , 1 00 28 1 ,030 33 6. 74 9.91 36 9. 86 40
W a sh . 1 ,355 13 1 , 1 72 2 1 15.67 ! 1 .72 1 5 10.50 28
W . Va . 949 39 955 37 ( 0.61 ) 10.82 2 1 1 1 .45 1 6
Wi sc. 1 ,362 12 1 ,260 1 3 8. 15 12.64 8 12.32 9
Wyo. 2 , 265 2 2 , 5 46 2 ( 1 1 .04) 18.31 2 20 ,8 4 2
D. C. 2, 1 35 3 1 ,924 3 10.99 14.68 4 14.07 4
a. P o p u l a t i o n e x c l u d i n g a r m ed f o rc es o v e r s e a s at Ju ly I as e s t i m a t e d by the
U. s. D e p a r t m e n t of C o m me r ce .
b. Fiscal y e a r t a x es as a p e r c e n t a g e of p r i or c a l e n d a r y e ar p e rs on a l income.
c. C o m p u t e d f r om p r e l i m i n a r y s t a te ta x c o l l e c t i o n s a c c o r d i n g to e s t i m a t e s by
th e U. S. D e p a r t m e n t of C o m me r ce .
SO UR CE : " S t a t e T ax C o l l e c t i o n s in 1983," GF 83, No. I, " G o v e r n m e n t a l F i n a n c e s
in 1 9 8 1 - 1 9 8 2 , " GF 82, No. 5, and " S u r v e y of C u r r e n t B u s i n e s s , " Vol. 63,
No. 8, U. S. D e p a r t m e n t of C o m m e r c e , W a s h i n g t o n , D.C.
13
WHERE GOVERNMENT GETS ITS MONEY
The tax structure of government in Hawaii remains highly centralized with the State holding much of the authority to levy and collect taxes. Nearly 60% of state and county operating revenues are collected in the form of taxes; of the $1.4 billion in tax revenue, the counties' share equals less than 21%. Whilehaving less authority and scope to tax, the counties administer the highly visible real property tax in addition to the public utility franchise tax and county fuel and vehicle weight taxes.
State tax revenues rose in tandem with the economy by incurring an 8.4% rise during 1983 in contrast to a slight decline of 1% during 1982. The largestsingle revenue source is the general excise tax which generated $601 million or 49% of state tax revenuesduring the year. As a tax on gross receipts of business, which reflect changes in the economy, general excise tax collections grew by 4.2% during 1982. The personal income tax contributed $347 million, 28% of tax revenues, followed by the unemployment compensation tax at 5.5%, public service companies tax at 5.4%, and the fuel tax at 4.4%
The largest nontax revenue source to the state was federal grants contributing 18.4% of state revenues, followed by departmental earnings (7.0%), public service enterprise earnings (4.9%) and rents, royalties, and land income (4.8%). Nontax revenues comprise 42.3% of state revenue receipts, down slightly from its 44.9% share during 1982.
The 8.1%, growth in real property tax aolleations
paralleled the 9.1% increase in overall county revenues during 1983 in contrast with 1982 collections where a 17.1% jump in property tax collections outstripped a 1.6% rise in total revenues. The major factor contributing to the moderation in the growth in property tax revenues was the continuance of differential tax rates. Also, in an effort to overcome confusion over valuations, the assessment ratio was changed from 60% to 100% of fair market value.
State and local per capita taxes in Hawaii rose 7.6% during 1983 reflecting the resurgence of economic activity. The 50th state again ranked fifth nationally in per capita taxes while per capita taxes as a percentage of per capita personal income in the state also claimed 5th highest in the nation, up from 7th place during 1982.
14
FEDERAL TAX COLLECTIONS*By Source — Selected Fiscal Years
(Dollars in Thousands)
TABLE 8
S o u r c e 1 9 8 3 1 9 8 2 1 9 8 1 19 78 1 9 7 3
I n c o m e a n d P r o f i t s T a x e s
I n d i v i d u a l I n c o m e J. E m p l o y m e n t $ 5 1 9 , 1 6 4 , 2 3 9 $ 5 1 7 , 9 7 5 , 7 4 4 $ 4 8 2 , 0 9 0 , 5 0 6 $ 3 0 7 , 7 0 7 , 7 8 3 $ 1 75 , 8 7 7 , 7 1 8
C o r p o r a t e I n c o m e A P r o f i t s 61 , 7 7 9 , 5 5 6 6 5 , 9 9 0 , 8 3 2 7 3 , 7 3 3 , 1 5 6 6 5 , 3 8 0 , 1 4 5 3 9 , 0 4 5 , 3 0 9
' S u b - T o t a l I n c o m e A P r o f i t s $ 5 8 0 , 9 4 3 , 7 9 5 $ 5 8 3 , 9 6 6 , 5 7 6 $ 5 5 5 , 8 2 3 , 6 6 2 $ 3 7 3 , 0 8 7 , 9 2 8 $ 2 1 4 , 9 2 3 , 0 2 7
E x c i s e T a x e s
A l c o h o l i c B e v e r a g e s $ 5 , 6 3 4 , 8 5 3 $ 5 , 4 5 9 , 8 1 0 $ 5 , 6 8 8 , 4 1 3 $ 5 , 6 1 2 , 7 1 5 $ 5 , 1 4 9 , 5 1 3
T o b a c c o 4 , 1 3 9 , 8 1 0 2 , 5 3 9 , 4 9 5 2 , 5 8 3 , 8 5 7 2 , 4 5 0 , 9 1 3 2 , 2 7 6 , 9 5 1
M a n u f a c t u r e r s ' E x c i s e ,
G a s o 1 Ine 4 , 9 0 4 , 5 8 0 4 , 2 1 4 , 3 7 3 4 , 0 0 7 , 9 5 6 4 , 4 4 4 , 4 8 4 3 , 9 2 7 , 5 3 5
TI r e s a n d T u b e s 6 7 7 , 9 6 6 6 1 6 , 7 8 5 6 6 8 , 9 0 2 8 4 6 , 3 1 3 8 1 4 , 0 4 2
M o t o r V e h i c l e P a r t s A A c c e s s . 5 1 6 , 8 7 2 8 8 4 , 8 4 5 9 1 3 , 7 2 4 9 9 8 , 7 7 9 4 8 5 , 6 0 1
L u b r i c a t i n g O i l s 4 8 , 6 8 8 1 0 6 , 4 8 3 1 0 0 , 7 6 0 1 0 5 , 2 2 7 1 0 3 , 0 9 4
Others*:> 6 2 7 , 9 1 7 5 6 0 , 4 1 4 3 9 7 , 6 5 8 1 6 0 , 8 7 8 6 5 , 4 7 7
R e t a I 1 e r s ' E x c I se<^ 8 3 1 , 1 9 6 6 2 8 , 6 2 5 5 8 7 , 4 8 6 5 2 3 , 6 7 7 3 6 8 , 3 7 2
M i s c e l l a n e o u s E x c i s e
T e l e p h o n e A T e l e g r a p h 1 , 0 4 8 , 3 1 7 9 1 9 , 7 4 9 9 9 8 , 5 0 3 1 , 6 5 6 , 7 3 6 1 , 8 8 5 , 2 2 8
T r a n s p o r t a t i o n 1 , 7 5 7 , 4 1 2 1 , 1 5 4 , 8 6 3 1 , 2 8 0 , 7 3 2 1,1 1 0 , 6 13 5 7 9 , 1 6 7
O t h e r 1 6 , 4 2 2 , 9 5 6 2 2 , 7 3 8 , 4 4 1 1 7 , 4 9 4 , 5 6 8 5 5 8 , 4 3 1 5 7 7 , 1 5 6
S u b - T o t a l E x c i s e T a x e s $ 3 6 , 6 1 0 , 5 6 7 $ 3 9 , 8 2 3 , 8 8 3 $ 3 4 , 7 2 2 , 5 5 9 $ 1 8 , 4 6 8 , 7 6 6 $ 1 6 , 1 1 7 , 2 0 0
E s t a t e $ 6 , 0 7 7 , 2 0 2 $ 8 , 0 3 5 , 3 3 5 $ 6 , 6 9 4 , 6 4 1 $ 5 , 2 4 2 , 0 8 0 1 4 , 3 3 8 , 9 2 4
G I ft 1 4 8 , 6 7 5 1 0 8 , 0 3 8 2 1 5 , 7 4 5 . 1 3 9 , 4 1 9 6 3 6 , 9 3 8
U n e m p 1o y m e n t 4 , 3 1 1 , 5 8 2 3 , 3 5 1 , 1 2 8 3 , 6 4 5 , 4 5 6 2 , 6 4 2 , 0 1 4 1 , 3 1 5 , 9 9 7
M i s c e l l a n e o u s T a x e s - 8 4 5 , 0 2 8 - 3 , 0 4 4 , 4 5 5 5 , 6 9 7 , 0 4 0 1 9 6 , 1 8 2 3 4 0 , 1 8 1
T o t a 1 $ 6 2 7 , 2 4 6 , 7 9 3 $ 6 3 2 , 2 4 0 , 5 0 5 $ 6 0 6 , 7 9 9 , 1 0 3 $ 3 9 9 , 7 7 6 , 3 8 9 $ 2 3 7 , 7 8 7 , 2 0 4
a. G r o s s I n t e r n a l R e v e n u e C o l l e c t i o n s .
b. I n c l u d e s b l a c k l u n g d i s a b i l i t y f u n d t a x e s .
c. I n c l u d e s t a x e s o n n o n c o m m e r c i a l a v i a t i o n f u e l s a n d d i e s e l f u e l s u s e d o n h i g h w a y s .
S O U R C E : A n n u a l R e p o r t s . C o m m i s s i o n e r a n d C h i e f C o u n s e l , I n t e r n a l R e v e n u e S e r v i c e , U . S . D e p a r t m e n t of
T r e a s u r y .
DISTRIBUTION OF GENERAL REVENUE SO URCESState and Local Government — Fiscal 1982“
(Dollars in Millions)
TABLE 9
State
Total
Amount
Percent of Total
Taxes
F e d .
Grants
I n -
Total come*^ Sales Prop.
Current Misc.
Others Charges^ Revs.^
H A W A I 1 $ 2,328.5 20.0 58.2 14.0 24.8 10.9 6.3 10.5 10. 2
U.S. $456,181.5 19. I 57. 1 3.6 9. I 12.3
Ala.
Alaska
Ar i z .
Ark.
Ca I I f .
Co I o .
Conn .
Del .
Fla.
Ga.I daho
111.
Ind.
I owa
Kans .
Ky.
La.
Me.
Md .
Mass .
Mich.
Minn.
Miss.
Mo .
Mont .
N e b .
N e v .
N.H.
N . J .
N. M.
Y .
C.D.
Oh io
Okla.
Ore .
Pa.
R. I .
S. C.
S. D.
Tenn .
T exas
Utah
Vt.
Va.
Wash .
W . Va.
WI sc .
Wyo.
D. C.
$ 6,
6 ,
4 ,
3,
55,
6 ,
6 ,
I
1 6
9,
I
2 I '
85
4
5'
9
I 2
20 9
3
7
1
2 1
1
I 5
3
48
81
1 7
5
5
2 I
24
1
6
26
2
069. 5
,333.2
,995 . I
,261.6
,178.7
,126.3
,155.4
,366.2
,213.0
,849.8
.515.I
,8 8 8 . 8
,352.0
,516.6
,554 . I
,496.5
,862 .6
,937.5
.075.2
,319.6
.250.4
,677.0
.965.4
,230.7
,772. I
,973.5
,820. 3
.442.2
,252.8
,374.4
,285.0
.973.7
,545.4
.983.5
,995.4
,785.4
,546.8
,032.0
,801 .6
,268.3 ,667.9
,049.1
,975.0
,042.0
,I 54 . 3
,621 .4
,380.0
,988.2
.170.5
,782.2
22.7
6. 7
15.1
25.3
19.5
17.4
16.7
20.9
17.7
2 2 . 221.5
19.6
18.0
16.6
16. I
24.2
17.5
24.5
18.4
22.2
19.6
18.2
26.2
2 1.419.7
16.7
15.8
19.0
16.3
16.5
18.6
20.9
19.3
19.0
I 5.6
20.5
20. I
22.6
20.6
23.8
23.4
14.2
21.7
27.4
18.4
18.2
24.0
18.5
17.5
48.2
48.2
44.2
55.8
49. I
57.8
54.9
65 . 6
51.1
55.3
51 .9
50.8
60.6
56.3
57.0
53.9
55.9
5 1.7
57.7
58.2
62.2
55. I
52.6
46.7
55.7
52.6
53.6
54.0
57. 163. 8
42.9
64.
56.
45.
56.
58.
49,
59.8
56. I
53.9
48. I
5 1.2
57.6
49.0
51.6
58.5
55.0
53.4
58.2
53.4
43.5
10.5
11.1
I I . I
I 3.7
18.3
10.5
7 . 9
24.5
2 . 4
14.7
17.5
13.4
11.1
15.7
12. 817.6
5.8
12.7
23.7
23.7
16.7
19.4
6.0
14.0
10.69.3
6.6
13.3
2.2
23.9
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4.7
15.3
13.0
18.9
18.7
13.2
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0 . 13.8
12.5
I 3.2
17.7
10.1
20. I
0.0
14.0
14.6
0.7
19.7
15.0
17.0
17.0
16. 3
17.2
I 3.8
9.6
14.6
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9.5
11.2
12.4
19.7
12. 8 8.8
7.4
9. I
9. I
19.3
15.8
11.3
20. 7
9. I
16.9
12.1
I I .2
9.5
11.2
14.1
10.3
9.8
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16.0
21.9
15.9
15.9
4 . 6
9.8
24. I
23. I
9.6
12.68.9
5.7
5.7
18.0
I I .0
15. I
19.6
28.5
8.0
19.5
14. I
14.7
22.220.4
25. I
2 2 . 2 1 0 . 06.4
22.5
15.8
23.7
23.9
14.
10.15.
25.
23.
1 0 .36.5
28.6
5.9
20. 9
13.5
12.9
19.7
8.0
22.0
16.0
23.9
13.0
2 1 . 013.4
20.0
13.6
22.2
17.5
16.6
9.2
20.7
19.2
12.2
5. I
0. 7
4.3
6. I
2.6
3.4
7
5
3
. I
5
, 7
7
6.0
4.2
4.7
2.7
4.2
3.0
3.0
3.2
4.4
3.7
4.3
4.6
5.9
5.3
6.23.5
3.7
I . 7
5. 7
4. I
4. 7
5 . I
3. 5
4.3
3. 3
5. 3
6 . 2 6 . 2 3. 3
3.5
5. I
5.2
4.2
4.5
4.0
3.5
I . 4
13. i
26. I
4.6
7.4
5.9
5.6
10.4
16. II 3.6
5.7
5.2
8.5
3.3
5.4
5. I
1 2 . 217.7
7.4
7.9
5. I3.4
7. I
8. 3
7.7
I 3.4
5. I 19.6
9.8 10.9
15.4
6.5
8.4
16.5
7.5
20.0
6.7
12. 06.8
6.8
6.67.9
19.8
4.2
9.0
9.8
11.2
8 . 24.9
19.8
6.8
19. 5
4 . 4
12.8
14.8
12.1
14.3
7.9
15.4
15. I
17.7
14.3
9.2
18.7
16.8
14.0
11.4
11.7
9.2
1 2 . 28.8
14.2
14.1
19.2
13.5
8. 7
16.9
16.6
11.79. 7
14.4
18.3
13.5
14.0
12.9
9.4
9. 5
16. I
1 2 . 015.2
12.9
12.610.213.9
I 3.5
11.9
15.5
8.4
4 . 4
44 . 5
14.4
.2
. 5
8
4
7
7
7
7
9
3
7.5
18.6
6.9
10. 3
6 . 1
9.9
13.3 6.8
7.8
17. 1
11.0
11.9
9. 5
8.5
30. 5
7.5
6.7
14:6
9. I
9.4
15.6
9. I
10.9
8.5
14.3
8. 3
I 3.9
16.0
8. i7.5
1 2 . 29. 1
6. 7
19.0
3.2
NOTE: Totals may not add due to rounding.
a. Excludes revenues from insurance trust funds, utility enterprises and monopoly
I 1quor s t o r e s .
b. Includes individual and corporate income taxes.
c. Includes motor fuel taxes and motor vehicle license fees.
d. Includes revenues from hospital charges, higher education institutional fees
and charges, school lunch programs and sewerage charges.
e. includes interest earnings.
SOURCE: "Governmental Finances in 1981-82," Series GF 82, No. 5, U.S. Department
of Commerce, Bureau of Census, Washington, D.C., October 1983.
16
TABLE 10GENERAL EXCISE TAX COLLECTIONS
State of Hawaii — Selected Calendar Years
Act i V i t i es 1983 I 982 1978
Reta i I i ng Serv ices
C ontract i ng
T h e a t e r , Rad i o ,
Amusement
I nterest
Comm i ss i on s
HoteI Renta Is A I I Other Renta I
Use (4?)
A I I Others
$297,527,750
85 , 380,81 I
54,136,217
5,763,843
7,395,988
10,726,700
35,048,948
63,783,668
I 1 ,098, 385
10,515,442
$274,998,601
76,202,599
51,794,815
5,21 I ,220
8,217,655
9,673,989
33,797,069
56,814,381
I 5 , 494 ,885
9,676,959
$190,963,039
48,919,845
42,435,922
4 , 163, 391
3,577,914
I 0,44 I,004
21 ,434 ,959
34,282,924
5,529,504
5,952,348
Change i983 from 1982
Amount_______ P e rc ent
8.19
I 2 .04
4. 52
$22 ,529 , I 49
9,178,212
2,341,402
552,625
- 821,667
I ,052 , 71 I
I ,251 , 879
6,969,287
< 4,396,500
838,483
10.60
- 10.00 10 . 88 3. 70
12.27
-28.37
8.66
Sub-TotaI $58 1 , 37 7 , 752 $54 1 ,862 ,173 $36 7, 7 00,6 50 $39,495,579 7.29
Sugar Processing
Pine Cann i ng______
2, I 77,871
914,636
I , 589 ,400
926,844
I , 455, 000
658,527
588,471
12,008
37.02
- I . 30
$ 3,092,707 $ 2,516,244 $ 2,113,327 576,463 22.91
Produc i ng M a n u f a c t u r 1ng®
$ I , I 0 I ,472
2,559,104869,471
2,653,002
759,776
2,472,490
232,001
93,898
26.68
- 3.54
Sub-TotaI $ 3,660,576 $ 3,522,473 $ 3,232,266 138,103
Who Ies a I i ng °
Inte rmed i a ry
Serv i ces
Use (1/2%)
Disabled Vendors
$ 18,471,100 $ 16,038,829 $ 10,793,536
51 I ,137
8, 100, 437
348,860
9,983,266
248,966
7,159,919
27,901
$ 2,432,271
I 62,277
I , 882,829
Sub-TotaI $ 27,082,674 $ 26,370,955 $ 18,230,322 711,719
46. 52
-18.86
2. 70
I nsurance
So I i c i tors
Pena 11 i es and
I nterest
322,434 $ 299,237 $ 728,406
230,369
23,197
Sub-TotaI 322,434 $ 299,237 $ 958,775 23,197
$6 I 5 , 536 , I 43 $574 ,59 1 ,082 $392 , 235, 540 $40,945,061
a. Includes canning other than pineapple.
b. 1983 and 1982 revised data includes disabled vendors.
SOURCE: Reports of the Department of Taxation, State of Hawaii.
TABLE 11DISTRIBUTION OF FEDERAL REVENUE SHARING FUNDS
State and Local Governments: Fiscal Years*
Unit of Chan ge 1983 f rom 1981
Gove rnment 1983 1 982 1981 Amount Percent
State of HawaIi $ 200,109 $ -- $ 5,342,404 - $ 5 , 142,214 -96.25
County of
Honolulu Maui Hawa i i
Ka ua i
16,811 ,730 1 .868,426 3,259,036
1,342,212
16,037,997
1 ,356,837
3. 123,732 1 ,208,762
19,504,634 1 ,854, 325 2,861,002
1 , 162,804
- 2,692,904
14,101 398,034
179,328
-13.810.7613.91
15.42
TOTAL $23,481 , 513 $21 , 727,328 $30,725,249 -$7,243,736 -23.58
a. Established by the State and Local Fiscal Assistance Act of 1972 to distribute
assistance moneys to state and local governments.
SOURCE: Compiled by the Tax Foundation of Hawaii from reports of the Department ofAccounting and General Services, State of Hawaii and the various County Finance Directors' Annual Reports.
17
CHART 4SO U RCES OF STATE GOVERNMENT OPERATING REVENUES
STATE OF HAWAII — FISCAL 1983 (Dollars in Millions)
STATE GENERAL FUND STATE GENERAL AND SPECIAL FUNDS
00
ITHER TAXES— $8— 0.66%
FEDERAL GRANTS— $10— 0.63% O THER FED ERA L G RANTS $61— 2,90%
NOTE: See Table 12 for further detail.SO U RCE: Compiled by the Tax Foundation of Hawaii from the 1983 Annual Report of the Comptroller, State of Hawaii.
TABLE 12 STATE REVENUE RECEIPTS
Hawaii — Fiscal Years 1982 and 1983"
F i scal 1983 F iscal 1982
G e n e r a I Sp e c I a 1 G e n e r a ! S p e c I a 1
S o u r c e of R e v e n u e s Fund F u n d s T o t a 1 Fu n d Fu nd s Total
Ta x R e v e n u e s
G e n e r a 1 Ex c 1 se $ 5 8 5 , 9 4 7 , 5 2 3 $ 1 5 , 5 3 8 , 4 7 7 $ 601 , 4 8 6 , 0 0 0 $ 5 6 0 , 7 5 3 , 0 6 9 $ 1 6 , 5 1 1 , 7 3 4 $ 5 7 7 , 2 6 4 , 8 0 3
S p e c If i c Ex c i se^ 1 2 2 , 9 8 2 , 7 3 4 4 2 , 5 0 0 , 6 9 9 1 6 5 , 4 8 3 , 4 3 3 1 0 7 , 6 0 1 , 4 9 3 41 , 5 2 3 , 3 4 3 149 , 124 ,836
I n d i v i d u a l 1n c o m e 3 4 6 , 9 5 0 , 9 8 0 -- 3 4 6 , 9 5 0 , 9 8 0 2 8 2 , 6 8 4 , 8 0 0 - - 2 8 2 , 6 8 4 , 8 0 0
C o r p o r a t e I ncome 2 4 , 4 6 6 , 5 0 3 - - 2 4 , 4 6 6 , 5 0 3 3 9 , 3 1 3 , 8 6 9 - - 3 9 , 3 1 3 , 8 6 9
U n e m p l o y m e n t C o m p e n s a t i o n -- 6 7 , 6 2 5 , 0 3 7 6 7 , 6 2 5 , 0 3 7 5 8 , 3 2 4 , 4 8 1 5 8 , 3 2 4 , 4 8 !
O t h e r T a x e s , Lie. & P e r m i t s 8, 151 ,631 30 8, 94 1 8 , 4 6 0 , 5 7 2 1 3 , 0 6 8 , 8 7 9 6 0 8 , 3 9 3 1 3 , 6 7 7 , 2 7 2
S u b - T o t a 1 T a x e s $1 , 0 8 8 , 4 9 9 , 3 7 1 $ 1 2 5 , 9 7 3 , 1 5 4 il ,, 2 1 4 , 4 7 2 , 5 2 5 $1 , 0 0 3 , 4 2 2 , I 10 $1 16,9 67 ,9 51 $1 , 1 2 0 , 3 90 ,0 6 1
F i n e s , F o r f e i t u r e s & E s c h e a t s $ 8 , 4 0 1 , 7 6 0 $ 8 1 6 , 6 2 4 $ 9 , 2 1 8 , 3 8 4 $ 7 , 6 1 3 , 6 6 9 $ 4 1 4 , 2 5 2 $ 8 , 0 27 , 92 1
F e d e r a l G r a n t s - i n - a i d 1 0 , 3 0 0 , 8 5 5 3 7 6 , 5 0 3 , 8 5 5 3 8 6 , 8 0 4 , 7 1 0 1 0 , 3 9 0 , 1 8 6 3 6 0 , 2 6 8 , 7 5 5 3 7 0, 6 5 8 , 9 4 1
R e v e n u e s f r o m O t h e r A g e n c i e s 1 , 1 8 1 , 1 0 0 6,921 ,022 8, 10 2, 12 2 9 3 6 , 0 2 5 6 , 6 6 6 , 2 1 9 7 , 6 0 2 , 2 4 4
R e n t s , R o y a l t i e s & La nd Income 4 6 , 5 9 1 , 2 7 1 5 4 , 9 0 9 , 3 0 6 101 , 5 0 0 , 5 7 7 6 6 , 3 3 4 , 8 5 4 4 6 , 9 8 5 , 9 7 4 1 1 3 , 3 2 0 , 8 2 8
E a r n i n g s - G e n e r a l D e p a r t m e n t s 41 , 6 6 9 , 7 8 6 1 0 5 , 8 7 7 , 2 8 1 1 4 7 , 5 4 7 , 0 6 7 3 9 , 9 6 1 , 8 2 9 101 , 6 7 0 , 8 7 4 141 , 6 32 , 7 0 3
- A u x i l i a r y E n t e r p r i s e s -- 2 5 , 5 9 1 , 2 7 4 2 5 , 5 9 1 , 2 7 4 - - 2 3 , 1 5 9 , 9 7 5 2 3 , 1 5 9 , 9 7 5
- P u b l i c S e r v i c e E n t e r p . - - 1 0 2 , 2 1 5 , 6 5 8 1 0 2 , 2 1 5 , 6 5 8 — 8 3 , 0 6 0 , 6 2 8 8 3 , 0 6 0 , 6 2 8
R e p a y m e n t D e b t C o s t s : C o u n t i e s - - -- - - 2 7 8 , 3 2 9 -- 2 7 8 , 3 2 9
1 n t e r e s t E a r n e d 1 , 0 8 5 , 6 0 0 - - 1 , 0 8 5 , 6 0 0 2 , 7 2 2 , 5 6 4 - - 2 , 7 2 2 , 5 6 4
MI se e 1 1a n e o u s 1 4 , 7 8 9 , 2 1 9 9 4 , 2 7 2 , 1 17 1 0 9 , 0 6 1 , 3 3 6 1 6 , 6 6 0 , 7 3 3 101 , 9 4 6 , 8 7 5 1 1 8 , 6 0 7 , 6 0 8
T o t a 1 c $1 , 2 1 2 , 5 1 8 , 9 6 2 $ 8 9 3 , 0 8 0 , 2 9 1 $2,, 105 , 5 9 9 , 2 5 3 $1 , 1 4 8 , 3 2 0 , 2 9 9 $ 8 4 1 , 1 4 1 , 5 0 3 $1 ,989 ,461 ,802
(D
a. I n c l u d e s p u b l i c s e r v i c e c o m p a n y , t o b a c c o , li qu or , i n s u r a n c e , an d fuel t axes.
b. I n c l u d e s f r a n c h i s e tax, I n h e r i t a n c e an d e s t a t e t a x e s , and c o n v e y a n c e tax.
c. E x c l u d e s t r a n s f e r s an d r e p a y m e n t s e x c e p t as s h own.
S O U R C E : C o m p i l e d by t h e T a x F o u n d a t i o n of H a w a i i f r o m A n n u a l R e p o r t s of th e C o m p t r o l l e r , D e p a r t m e n t of A c c o u n t i n g
a nd G e n e r a l S e r v i c e s , S t a t e of H a w a i i .
STATE AND COUNTY TAX COLLECTIONS IN HAWAIISelected Fiscal Years
TABLE 13
Unit of G o v ern ment Source 1 983 1 982 1 981 I 978 1 973
State of Hawaii
General Excise & Use $ 601 ,486,001 $ 577,26 4,80 5 $ 5 4 9 ,27 7,00 3 $ 36 7,659,752 $210,925,565Fuel 53,633,459 52,579,891 53,117,140 46, 1 I 3,353 29,787,057
L i quor 9,299,285 7,701,098 6,963,872 18,044,057 10,229,471
Tobacco 1 7, 608, 579 14,010,696 13,799,006 10,976,300 7, 143. 404
Insurance 26 ,355 ,858 27 ,756 ,730 23 ,973 ,114 15,744,229 9 , 1 50, 437
Public Service Compan ies 66 ,395 ,288 56 ,987 ,475 50,150,497 33,401 ,288 18,535,320
Banks and Other Fin. Co rpor a t i o n s ( 2,441,046) 3,888, 230 5,789,705 5,158,514 3,745,351
C o rpor ate Income^ 24 ,466 ,504 3 9 ,315 ,870 46,955,151 23,835 ,903 12,888,026
1 n d i V i u a 1 1 ncome ̂
Ne t 1 ncome 34 7,015,648 28 3,00 0,19 4 35 4 ,56 9,71 0 227,21 6,36 9 1 34 , 930, 859
In heritance & Estate 6,415, 597 5 , 105, 869 4,588, 542 4,042, 143 2 , 1 00 , 351
Real Proper ty^ 153,369 670,529 21 7 , 261 . 728 155,426,794 105,845,279
Con veyan ce 1,514,888 1 , 446 , 145 1,990,331 1,309,586 868,623
Licenses, Permits and Ot hers 5,479.833 4 ,649, 170 4,299, 012 3,548,152 1 , 732, 576
U n e m p l o y m e n t C o mpen sati on 5 7 , 625 ,037 58,324,482 5 8 , 754 ,843 73,706,211 24,008 ,229
S u b-Tota 1 $1 ,2 25,008,300 $ 1,152,699,182 $ 1,37),489,654 $ 986,182,431 $571 ,688, 528
Count i es
Real Proper ty^ $ 274,91 9,65 9 $ 25 5,05 8,40 7 $ $ _ - $ —
Li quor Licens es & Fees 2,853,991 2 , 408, 113 2,204,665 1 ,981,910 1.237,373
Ut i 1 i ty Franch Ise 18,444,360 1 7,266, 81 1 1 1 ,497, 015 6,991, 139 2,794,263
Motor Veh i c 1 e We i ght^i 15,913,645 2 3 ,832 ,507 23,317 ,547 20,919,942 1 1 ,697, 500
Licenses, Permits and Ot hers 7,743,266 6,2(3,374 10,635,296 4,224,037 4,374,608
S u b - T o t a 1 $ 319,874,921 $ 304 , 779 , 21 1 $ 4 7 , 654 ,523 $ 54,117,028 $ 2 0 , 1 0 3 , 7 4 4
Tota 1 $ 1,544,883,221 $1 , 437,478, 393 $ 1,419,144,[77 $1 ,020,299,459 $591 ,792 ,272
a. Includes payments of e s tima ted taxes less refunds.
b. Includes w i t hhe ld and estima ted taxes less refunds, and delinq uent compen sati on taxes (repealed 1/1/58).
c. Ar ticle Vlll, Section 3 of the State Co nsti tuti on, as amended in 1978, mandat ed the transf er of real pr operty tax a d m i n i s t r a
tion to the counties, e f fect ive July I, 1981. State c o l lec tion s in fiscal 1982 and 1903 represent taxes for prior years
and are d i s tri bute d to the respec tive co unty funds.
d. Includes state motor vehicle w e ight tax from 1978.
SOURCE: De par t m e n t of Taxation and De par t m e n t of A c c oun ting and General Services, State of Hawaii and the County Finance
Directors' Annua! Reports.
ALLOCATION OF STATE AND COUNTY TAXESHawaii — Fiscal Years 1982 and 1983
(In Thousands)
TABLE 14
I 983
A I Iocated to
Type of Taxes State
I 982
I oc ated
Mono IuIu Hawa i i KauaI Tota I
State Col Iections
Ge nera 1 Exc i se^ $ 583,314 $ 7 , 734 $ 2,994 $ 4.328 $ 3,116 $ 601 ,486 $ 55 9,09 3 $ 7, 734 $ 2,994 $ 4,328 $ 3,116 $ 577,265Fue 1 33,765 15,310 1,928 2,002 651 53 ,636 33,207 14,899 1,818 2,014 642 52,580
Liquor 9,299 9,299 7,701 7,701
Tobacco 17,609 1 7,609 14,011 14,O N1 nsurance 26 ,356 26,356 27,757 27,757
Pub 1 i c Se rv i ce C o . 66 ,395 66,395 56,987 56,987
Banks & Fin. Corp. 2,44 1 2,44 1 3,888 3,888Income - Corp.h 24 ,467 24,467 39,314 39,314
- I n d i V . c 3 47,016 347,016 28 3,00 0 283,000
In her. & Estate 6,4 16 6,416 5, 1 06 5, 106
Rea 1 Property*^ 1 53 1 53 671 671
Co nvey ance 1,515 1,515 1 ,446 1 ,446U n e m p 1. C o m p . 6 7 ,625 67 ,625 58,324 5 8. 32 4L I cen ses & Other 5,480 5,480 4 ,649 4 ,649
S u b-TotaI - State $ 1 , 186 ,969 $ 23,044 $ 4,922 S 6,330 $ 3,747 $1,225,012 $1,095,154 $ 22 ,633 $ 4,812 $ 6,342 $ 3,758 $1,132,699
C o unty Col lections
Re a i Property^
Liquor Licenses
Util i ty Franch i se
Mo tor Veh. We ight
A M Ot he rs
-- $201 ,004 $2 3,693 $36, 159 $ I 4 ,064 $ 274,920 $ -- SI 89, 839 $21 ,804 $30,301 $ 1 2,454
-- 1,476 680 446 251 2 , 855 -- 1,146 589 4 3 1 242
-- 15,512 789 1 , 390 754 1 8,445 -- 14,551 677 1 ,284 7558,92 1 1 1 , 320 1 ,849 1 ,638 1,107 24,835 8,479 M ,015 1,692 1 ,601 1 ,046
-- 6,106 695 746 1 96 7,743 -- 4,834 439 688 252
25 4,398
2,408
I 7,267
23,833
6 , 2 13
Sub-Total - Counti es 8,921 $235,418 $2 7,70 6 $40,379 $16,372 $ 328,796 8,479 $2 21,385 $25,201 $34,305 $14,749 $ 304,119
Tota I $ 1 , 195 ,890 $258,462 $5 2,62 8 $46,709 $20,119 $1 ,555 ,808 $1 ,105 ,633 $244,018 $30,015 $40,647 $18,507 $1,436 ,818
a. Act M 4 , S.LH 1975 provided fixed am ount s for co unty gr a n t - i n - a i d s u b j e c t to transf er of county functions.
b. Includes am ount s paid on de clared es t i m a t e d taxes less refunds.
c. includes d e linq uent c o l l e c t i o n s from C o m p e n s a t i o n s .and D i vide nds Tax, re pealed 1/1/58, and Personal Net Income Tax including
paymen ts for w i t hhe ld and declared e s tima ted taxes less refunds.
d. Ar ticl e VIII, Section 3 of the State C o n sti tuti on, as amended in 1978, mandat ed the transf er of real property tax a d m i n i s t r a
tion (including the c o llec tion of the tax) to the counties, e f fect ive July I, 1981. State co llec tion s represent real property
taxes for prior years.
SOURCE: De part ment of Taxati on and D e p art ment of A c c oun ting and General Services, State of Hawaii; the County Finance Directors'
Annual Re ports, and Table 13.
CHART 5HAWAII STATE AND COUNTY TAX COLLECTIONS
Fiscal Year 1983
$ 19,871,010— 1.28%
NOTE; Details do not agree exactly with Tables 13 and 15 due to different sources.SO U RCE: Departments of Taxation, and Accounting and General Services. State of Hawaii, and County Finance
Directors’ Annual Reports.
22
TABLE 15LIQUID FUEL TAX COLLECTIONS State of Hawaii — Selected Fiscal Years
Type of FueI
Tax Per G a I . Fiscal 1983
STATE TAX REVENUES
OAHU
Gasoline Other Highwaya
Other Non-Hwy. Av i at Ion
SmaI I Boath
8.5«4 8.54
'1 4 I 4
4 154
$19, 190,682 I ,025 ,097
421,159
4, 754 ,2 I 4
29,008
$18,638,434
986,602384,537
4,846,467
39,906
$18,936,976
I , 149,865 469,700
4,684,319
35,057
$19,919,354
929,395
386,673
4,544,08824,040
TOTAL OAHU $25,420,159 $24,895,946 $25,275,917 $25,803,551
MAU I
Gasoline Other Highway®
Other Non-Hwy.
Aviation
Sma I I Boatt>
8.54 64 & 8.54
I 4
I 414 j, 14.54
$ 2,402,713 $ 2,531,810 $ 2,564,604
360,813
281 ,444
40,523
I
147,912326,742
28,273684
153,677
32 I,620 34,474
902
$ 2,469,894
86,308
284,600 51,917
564
TOTAL MAUI $ 3,085,495 $ 3,035,421 $ 3,075,277 $ 2,893,283
HAWAI I
GasoI i ne Other Highwaya
Other Non-Hwy.
Av I at i on
SmaI I Boat^
8.54 $ 3,222,770 $ 3,246,565 $ 3,245,515 $ 3,087,494
4 8.54 216,704 200,266 187,225 208,84714 119,168 112,847 130,987 110,499
14 54,479 44,132 71,008 159,387
4 13.54 5,805 22,594 34,131 66,455
TOTAL HAWA I I $ 3,618,927 $ 3,626,404 $ 3,668,86^ $ 3,632,603
KAUA I
GasoIIne
Other Highway®
Other Non-Hwy.
Av i at i on SmaI I 0oat“
8.54 64 4 8.54
I 4 I 4
14 4 12.54
$ 1,287,824
70,51 I
93,267 2,007
1,331,035 67,869
102,353 4,931
700
$ I ,240,410
72,297
193,890 6,394
1 ,083
$ 1,223,582 55,595
141,632
5,971 889
TOTAL KAUAI -- $ .1 ,453,608 $ 1,506,868 $ 1 ,514,074 S 1 ,427,670
ALL COUNTIES
G a s o 1ine
Other Highway
Other Non-Hwy.
Aviation Small Boatc
-
$26, 103,989
1 ,673,126 915,039
4,851 ,222
34,813
$25,747,844
i,402,649
926,479
4,923,803 63,884
$25,987,505 1 ,563,064
1 , 1 16,197
4,796,195
71,173
$26,700,325 1 ,280, 145
923,404
4,761,364
91 ,949
TOTAL ALL COUNTIES $53,578,189 $33,064,659 $33,534,134 $33,757,187
COUNTY TAX REVENUES
OAHU
G a s o 1 Ine Other Highways 44
6.54
4 6.54
$14,672,339
779,068
$14,249,877
749,59!
$ 1 4 ,477,979
875,113
$ 8, 199, 1 18
378,567
TOTAL OAHU -- $15,451,407 $ 1 4 ,999,468 $15,353,092 S 6,5,77,685
MAU 1
G a s o 1i ne
Other Highways 44
64
4 64
$ 1 ,692, 315
254,046
$ 1 , 731 ,726
99,764
$ 1 .505,096
90,031
$ 1 ,446,565 50,138
TOTAL MAUI -- $ 1 ,947,161 $ 1,831,490 $ I ,595,127 $ 1 ,496,701
HAWAI 1
G a s o 1i ne Other Highway® 34
54
4 54
S 1,892,169
126,878
$ 1,905,542
I 17,202
$ 1 ,904 ,937
1 10,944
$ 1 ,576,064
106,166
TOTAL H A W A 11 $ 2,019,047 S 2,022,744 $ 2,015,881 $ 1 ,662,230
KAUA 1
G a s o 1i ne
Other Highway® 34
44
4 44
$ 604,414
33,240
$ 624,425 31,999
S 581,697 34,095
$ 575,046
26,217
TOTAL KAUAI — $ 637,654 $ 656,424 s 615,792 $ 599,263
ALL COUNTIES
G a s o 1ine Other Highway
- $18,861,238 1 ,194 ,032
$18,51 1,570
998,556$1 8,469,709
1,110,183
$1 1 , 794, 791
561 ,080
TOTAL ALL COUNT 1ES $20,055,270 $19,510, 126 $19,579,892 $12,355,878
NOTE: Detail may not add to total due to rounding.
a. Low rate for LPG, higher rate for diesel.
b. Fuel other than gasoline at 14 per gallon.
c. Includes $14,003 In 1977, $17,503 in 1980, $22,180
allocated to the counties.SOURCE< Reports of the Department of Taxation, State of Hawaii.
1981 and $19,582 In 1982
23
state
STATE GENERAL SALES TAX DATATax Rates as of January 1, 1984
TABLE 16
Reta iI Ratesa
State Local
Other
Rates^
Cr edit Gr anted
Against
I ncome Taxes
Food
T axa bIeC
Drugs
TaxabI
HAWAII 4 .02 0.5$ Yes Yes Yes
Ala.
A I aska
Ar i z .
A r k .
Ca I i f .
Co I o .
Conn .
De I .
Fla.
Ga.
I daho
III.
i nd .
1 owa
K a n s .
Ky.
L a .
Me.
M d .
Mass.
Mich.
Minn.
Miss.
M o .
Mon t .
N e b .
N e v .
N . H .
N . J . M.
Y .
C.
D.
Oh i o
Okl a .
O r e .
Pa.
R . I .
S. C.
S. D.
Tenn .
Texas
Utah
Vt.
Va.
Wash .
W. Va.
Wise.
Wyo.
D. C.
4.0
5.0
4.0
4.75
3.5
7.5
No state
5.0
3.0
4.5
5.0
5.0
4.0
3.0
5.0
5.0
.0
.0
. 0
.0
.0
. 0
4. 125
No state
4.0
2.0No state
5.0
3.75
4.0
3.0
4.0
5.0
2.0
No state
6.0
6.0
4.0
4.0
4 . 5
4.0
4 . 625
4.0
3.0
6.5
5.0
5.0
3.0
3.0
6.0 2.0
I .0I .75
4.0
or I oca I
3.0
I .0
I .0
I .00.5
3.0
I . 0
1 .0
or I oca I
1 . 5
5.75
or locaI
I .5
4.25
I . 5
2.5
4.0
or I oca I
0.4
3.0
2.25
1.0
0.875
I .0 0.925
0.5
I .0 6.0
sa I es tax
0. 325
sa I es tax
sales tax
sales tax
No
No
No
No
No
No
No
No
No
No
No
No
No
Yes©
No
No
No
No
No
No
No
No
No
Yes
No
No
Yes
No
No
No
No
No
No
No
No
Yes©
No
No
No
Yes
No
No
0.88 4 0.27 No
-- No
Yes©
No
Yes
Yes
No
Yes
No
No
No
No
Yes
Yes
Yes
No
No
Yes
No
No
No
No
No
No
No
Yes
Yes
No
No
No
Yes
No
Yes
No
No
Yes
No
No
Yes
Yes
Yes
No
Yes
No
Yes
Yes
No
No
Yes
No
No
Yes
No
No
No
No
No
No
Yes
No
Yes
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
Yes
NoNo
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
a. G e nera lly on t a n g i b l e person alty only, althou gh a few states
(including Hawaii) tax selected services. Local rate is highest
a I I owed or i m p o s e d .
b. Hawaii levies tax on wholes alin g, produc ing and m a n u f a ctur ing; Indi
ana on wh olesaling; W a shin gton and West Virginia on ma nu f a c t u r i n g
who IesaIi n g .
c. Food for home consum ptio n; restaurant meals are general ly taxable.
d. Ge ne r a l l y limited to prescr ipti on medici ne and drugs, althou gh some
st ates exempt va rious other medical items such as patent medicines,
baby supplies, e y e gla sses and artificial limbs.
e. Re fund granted to low income elderly or disabled persons.
SOURCE: State Tax Guide, All States Unit, C o mmer ce Cleari ng House, Inc.
24
STATE FUEL, TOBACCO AND LIQUOR TAXESTax Rates as of January 1, 1984
TABLE 17
M o t or Fuel Ta x® T o b a c c o Ta xe s
( c Per Gall on) C i g a r e t t e s O t h e r L i q u o r^
State St at e Loca 1 (C Per Pack) P r o d u c t s (Per G a l .)
H A W A 1 1 8.5 6.5 4056 Wh 1 se. c 40$ W h 1se. 2 0$ Whise.
Ala. 1 1 . Ob 3.0 16.0 Yes 48$ Re ta i 1®
A l a s k a 8.0 8.0 No $5.60
Ar i z . 12.0 13.0 Yes 2. 5 0
Ark. 9.5^ 2 1.0 16$ Wh ise. $ 2 . 5 0 + 3 $ Retai 1
Ca 1 i f . 9.0 10.0 No 2. 0 0
Colo. 1 2. Ob 15.0 No 2. 28
C o nn . 1 4.0 26. 0 No 3. 00
De 1 . 1 1 .0 14.0 30$ Wh Ise. 2. 25
Fla. 4.0 4.0 21 .0 No 6. 50
Ga. 7.5 12.0 Yes 3. 79
Idaho 14.5 9. 1 35$ W hise. 15$ Re ta i 1e
III. 1 1 . Qb 3.0 12.0 No 2 . 00
Ind. t I . 1 10.5 No 2. 6 8
1 owa 1 3.0b 18.0 10$ Wh ise. 15$ W h 1se .®
K a n s . 1 1 .0^ 16.0 10$ W h 1se. 2. 50
Ky. 10.0 3.0 No I .92 + 9$ Whise.
La . 8.0 1 1 .0 Yes 2. 50
Me. 14.0 20 .0 No 75$ W h i s e . + 6 2 . 5C
Md . 1 3.5 13.0 No 1 . 50
M a s s . 1 1 . 0 26 .0 No 4.05
Mich. 1 5.0 21 .0 No 9 . 8 5 $ R e ta i 1 ®
Minn. 17.0 18.0 20 $ Wh ise. 4. 39
Miss. 9.0^ 5.0 1 1 .0 Yes $ 2 . 5 0 + 3 $ R e t a i 1®
Mo. 7.0 13.0 No 2. 00
M o n t . 1 5. Qb 16.0 12.5$ W h 1se. 2 6$ Re ta i 1®
Neb. 15.2 18.0 No 2. 75
N e v . 10.25b 5.75 15.0 30$ W h 1se. 2. 05
N. H. 14.0 17.0 No (e)
N. J . 8.0 25 .0 No 2. 80
N. M. 11.0 12.0 No 3.94
N. Y. 8.0b 1 .0^ 21 .0 No 4. 09
N. C. 12.0 2. 0 No 2 2 . 5 $ R e t a i 1
N. D. 13.0 18.0 1 1 $ Wh ise. 2. 50
Oh i o 12.0 14.0 No (e )
Okla. 9.0 18.0 Yes 4. 00
O r e . 9.0 3,0 19.0 No (e)
Pa. 12.0 18.0 No $ 1 . 0 0 + 1 8 $ Retai 1®
R. 1 . 13.0 2 3 . 0 No 2. 50
S. C. 1 3.0 7.0 Yes $ 2 . 7 2 + 9 $ S u r t a x
S. D. 1 5.0 15.0 No 3. 80
Tenn . 9. Qb 13.0 6$ W hlse. 4. 00
Texas 5.0b 18.5 Yes 2. 00
Ut ah 11.0 12.0 25 $ R e ta i 1 1 3$ R e ta iI®
V t. I 3.0b 17.0 2 0$ Whise. 25$ R e t a i 1®
Va. 11.0 2.5 No 2 0$ R e t a 11e
Wash. 16.0 2 3 .0 48$ W hise. (e)
W . V a . 10.5 17.0 No (e)
Wi sc. 15.0 25 .0 20 $ W hise. 3.25
Wyo. 8.0^^ 8.0 No 0 . 9 5 ®
D. C. -- 14.8 13,0 No-■- " ..1 . 50
c.
d.
f.
G a s o l i n e for use on p u b l i c h i g h w a y s . Local r a te Is h i g h e s t imposed.
A d d i t i o n a l ta x of 1% of retail i m p os e d in G e o r g i a .
R a te for diesel for use on p u b l i c h i g h w a y s d i f f e r s in T e x a s , 6.54;
M i s s i s s i p p i and New York, IOC; A r k a n s a s , 10 .5C; A l a b a m a , N e v a d a and
T e n n e s s e e , I2C; C o l o r a d o and Ka ns as , I3C; I l li no i s an d V e rm o n t , I4C;
Iowa, 15 .5C; M o n t a n a , I7C; ta x e x e m p t in Wy o mi n g.
Tax is a p p r o x i m a t e l y 2 1 . 5C per p a ck in Ha wa ii .
R a t e s a p p ly on d i s t i l l e d s p i r i t s not in e x c e s s of 100 proof.
M o n o p o l y st at es . R e v e n u e s r e c e i v e d t h r o u g h m a r k u p pl us t a x e s e x c e p t
m a r k u p o n l y in New H a m p s h i r e and O r e go n .
On leaded gas in Ne w Y o r k City.
SO URCE : S t a te Tax G u i d e , AlI S t a t e s Unit, C o m m e r c e C l e a r i n g H o us e, inc.
25
STATE PERSONAL INCOME TAX DATAAt January 1, 1984
TABLE 18
F e d e r a 1 Steps Pe rson a 1 Exempt i onInc. Tax Tax Rate i n or Cred i t®
State Deduct.® Min. On F i rst Max. Over Range Single Dependent
H A W A 11 No 2.25% $ 800 11.02 $ 30,800 1 1 $ 1 ,000^ $ 1 ,000
Ala. Yes 2.0 500 5.0 6,000 3 1 ,500 300
Alaska No personal income tax
A r i z . Yes 2.0 1,017 8.0 6, 102 7 1 ,759<= 1 ,056C
Ark. No 1 . 0 2 , 999 7 . 0 24,999 6 1 7. 50*^» c 6b
C a 1 i f . No 1 . 0 1 ,510 1 I . 0 25,430 1 1 38.00^ ,c 12Colo.d Yes 2.5 1,415 8. 0 14,153 1 1 1 ,203C 1 ,203
C o n n .d No persona 1 i ncome tax
De 1 . Yes 1 .4 1 ,000 ! 3.5 50,000 1 5 600 600
Fla. No personal income tax
Ga . No 1 .0 750 6.0 7,000 6 1 , 500 700
1 da ho No 2.0 1 ,000 7.5 5,000 6 1 ,000 1 ,000
lit. No 3.0^ of mod i f i ed f e d e r a 1 AG I 1 ,000 1 ,000
Ind. No 3.02 of mod i f i ed f e d e r a 1 AG 1 I,000C 500
Iowa Yes 0. 5 1 ,023 1 3.0 76,725 1 3 2 0 b ,c 15b
Kans. Yes 2.0 2,000 9.0 25,000 8 1 ,000 1 ,000
Ky. Yes 2.0 3,000 6.0 8,000 5 20b 20b
La . Yes 2.0 10,000 6.0 50,000 3 4,500 1 ,000
Me. No 1 .0 2,000 10.0 25,000 8 1 ,0 0 0 c !,0 0 0 cMd . No 2.0 1 ,000 5.0 3.000 4 800 800
Mass.4, * No 52 flat rate + 7. 52 surtax 2,200e 700
Mich. No 6.12 of mod i f i ed f e d e r a 1 AG 1 I,50QC 1 ,500
Minn. Yes 1 .6 672 16.0 36,925 12 6 0 b ,c 68b
Miss. No 3.0 5,000 5. 0 10,000 3 6,000 1 ,500
M o . Yes 1 . 5 1 ,000 6.0 9,000 10 1 ,2 0 0 c 400
Mont . Yes 2.0 1 ,200 M . 0 42,000 1 0 960C 960C
Neb. No 192 of adj usted federaI liability
Nev . No State income tax
N. H. No 5.02 of i nterest and d i V I dend i ncome over $ 1 ,200
N . J . No 2.0 20,000 3. 5 50,000 3 1 ,000 1 ,000
N . M . No 0.7 1 ,000 7.8 100,000 19 1 ,000^= 1 ,000
N . Y . No 2.0 1 ,000 14.0 23,000 1 3 800C 800
N . C . No 3.0 2,000 7.0 10,000 5 1 , 1 OOC 800
N. D. Yes 2.0 3,000 9.0 50,000 8 1 ,000 1 ,000
Ohio No 0.95 5,000 9. 5 100,000 8 650 650
Okla. Yes 0.5 1 ,000 17.0 49,000 1 8 1 ,0 0 0 c 1 ,000
Ore. Yes 4.2 500 10.8 5,000 7 1 ,000 1 ,000
Pa. No 2.42 flat rate
R . 1 . No 25.52 of adjusted federa 1 liability (c)
5. C. Yes 2.0 2 ,000 7. 0 10,000 6 800C 800C
5 . D . No personal income tax
Tenn . No 6.02 on d I V i dend and interest income
Texas No state i ncome tax
Utah Yes 2.75 1 ,500 7.75 7,500 6 750 750
Vt . No 262 of f e d e r a 1 1iability (c )
Va . No 2.0 3,000 5.75 12,000 4 600 600
Wash . No state i ncome tax
W . Va . < No 2. 1 2,000 13.0 200,000 24 800 800
Wi sc. ^ No 3.4 3,900 10.0 51,600 8 20b .c 20b
Wyo . No State i ncome tax
D. C. No 2.0 1 ,000 1 1 . 0 25,000 10 750C 750
a. Generally limited to federal taxes paid on income taxed by the state,
maximum deductible amounts are limited by certain states.
b. States granting tax credits in lieu of personal exemptions.
c. Additional credits deducted directly from tax liability and designed to
relieve the burden of taxes other than income taxes; i.e., sales, property,
and/or local income taxes. Limited to elderly in some states. Adjusted
for inflation in Arizona, California, Iowa, Maine, Minnesota, Montana and
South CaroI i n a .d. Additional rates; Colorado, 2% on interest and dividends over $15,000;
Connecticut, graduated tax levied on capital gains and dividends if federal
adjusted gross income exceeds $50,000; Massachusetts, 10',« on interest,
dividends and capital gains.e. No exemptions for joint returns.
f. Surtax imposed.
SOURCE: State Tax Guide, All States Unit, Commerce Clearing House, Inc.
26
STATE CORPORATION NET INCOME TAXRates and Estimated Burdens on Selected Incomes
January 1, 1984
TABLE 19
S t a t e / F e d e r a 1 Net E s t imate d State Income Tax
Cor po r a t I o n Ope r a t I n g on Net T a x a b 1e Inc ome^ of
State Tax DeductibI e Tax Rate Lossb $5,000 $5 0,000 $500,000
HAWA 1 1 Y e s /No 5 . ass to $2 5,000
6 . 4 35S ov er $25 ,000 CF- 15, CB-5 $ 276 $ 2,886 $ 30,092
Ala. No/ Yes 5. OS __ 214 2 , 1 06 14,854
A la ska No/No IS to $10,000
9.4S o ve r $9 0,000 CF-15. CB-3 50 1 ,500 43,040
Ar i 2 . Y e s /Yes 2.5S to $1 ,000
10.5S o ve r $6,000 CF-5 1 86 3, 778 28, 576
Ark. No/No IS to $3,000
6S over $25,000 CF-3 70 2,440 2 9. 440
Ca H f . No/No 9.6S 480 4,800 48,000
Colo. N o/ No 5. OS CF-15, CB- 3 250 2,500 25, 000
Conn. N o/ No 1 1 .5S CF-5 575 5,7 50 57,500
Del . N o/No 8. 7S CF-15, CB- 3 435 4,3 50 45,500
Fla. No/No 5. OS CF-I 5 250 2,5 00 25. 000
6a. No/No 6 . OS CF- 7, CB-3 300 5.000 50,000
1 daho No/No 7. 7S CF-IO, CB- 5 385 5,850 38,500
111. N o/No 4 . as + 2.5S<^ CF-15. CB -3 365 3,650 36,500
1 nd . No/No 7S CF-15, CB -3 350 3,500 55,000
Iowa N o / Yesa 6S to $25,000
I2S ov er $250,000 CF-15. CB -3 279 3,1 93 4 1 ,048
K a . No/No 4. 5S to $25,000
6. 75S o ve r $2 5,000 CF- 7, CB-3 225 2.8 13 33,188
Kv. N o/ No 5S to $25,000
6S over $100,000 CF-15, CB -3 1 50 1 , 750 28, 250
La. N o / Yesa 4S to $25,000
as o ve r $200,000 CF-5, CB-3 1 7 1 I ,845 20,214
Me. N o/No 3.5S to $2 5,000
8.9 3S o ve r $25 0,000 CF-15, C8 -3 1 75 2,858 4 1 . 743
Md. N o/ No 7. OS CF-15, CB -3 350 3.500 35.000
Mass. N o/ No 8. 33S *■ 1 4S surtax CF-5 475 4,748 47,48!
Mich. N o / N o Special b u s iness tax of 2. 35S levied in lieu of C O r p o r a t e income tax
Mi nn . No/ No 6S to $25,000
I2S over $25,000 CF-5, CB-3 300 4,5 00 58,500
Miss. No/No 3S to $5,000
5S o ve r $1 0,000 CF-5 150 2.3 50 24,850
Mo. Y e s /Yesa 5 . OS CF-15. CB-3 204 2 .005 14,131
M o n t . No/No 6.7^% CF-7, CB-3 338 3,375 53,750
Neb. Y es /No 4.75S to $50,000
6 .6 5S o ve r $5 0,000 CF-15, CB-5 227 2,2 67 50,286
N evada No sta te c o r p o r a t i o n income tax
N. H. No/No as + 19 .5S sur tax __ 473 4,7 80 47,800
N . J . No/No 9 . OS — 450 4,5 00 45,000
N. M. Y es /No 4. as to $ 1 ,00 0,000
7.2S ove r $ 2 , 000,0 00 CF-15, CB-3 229 2,2 90 22,901
N . Y . N o/ No lOS CF- 15, CB-3 500 5,000 50,000
N. C. No/No 6 . OS CF-5 300 3,000 30,000
N. D. No/Yesa 3S to $3,000
10.5S over $50,000 CF- 15, CB-3 1 72 2,8 89 30,273
Oh i 0 N o/ No 5. IS to $25,000
9.2S s u r tax over
$25,000 CF-5 255 3,575 44,975
Okla. Y es /No 4 . OS CF- 15. CB-3 192 1 ,923 19,231
Ore. N o/ No 7.5S CF-5 375 3,7 50 37,500
Pa. N o/ No 10 .5S CF-3 525 5,2 50 52,500
R. 1 . N o/ No 8.OS CF- 15, CB-3 400 4 ,000 40,000
S. C. No/No 6 . OS C F- 7 for new
bus < nesses 300 3,000 30,000
S . D. No sta te c o r p o r a t i o n income tax
Tenn . No/No 6 . OS CF-3 300 5,000 30,000
Texas No sta te c o r p o r a t i o n Income tax
Utah N o/No 5.OS C F-5, C 8- 3 250 2,5 00 25 ,000
V t. Y es /No 6S to $10,000
9S o ve r $250,000 CF- 15, CB-5 283 3.487 39, 523
Va. Y es /No 6 . OS CF-15, CB-3 283 2,8 30 28,502
Wash. No state c o r p o r a t i o n income tax
W. Va. N o/No 6 .05 + I5S s u r
tax to $5 0,000
7.05 + I5S s u r
ta x over $50,000 CF-15, CB-3 345 3.450 39,675
W i sc. No/No 7.9S CF -5 595 3,950 39,500
Wyo. No state c o r p o r a t i o n income tax
D. C. N o/ No 9 . OS + lOS surtax -- 495 4,950 49,500
a. Ded u c t i o n li mited to federal tax on income taxed by th e state. L i ml ted Tn lot Tato SOX
of federa I tax es pa i d . '
b. N um ber of years c a r ried forward and /or c a r r y b a c k of net o p e r a t i n g loss; car r y b a c k s
u su ally limited to e n a c t m e n t year. Some s ta tes al so grant new bus i n e s s e s fu rther
re 1 i e f .
c. "Net t a x able Income" is income net for all ded u c t i o n s and e x e m p t i o n s e xc ept any allowed
for federal or state c o r p o r a t e income taxes paid.
d. Additionai per sonai p r o perty r e p i a c e m e n t tax on net Income.
SOURCE: State Tax Guide, All S t a tes Unit, C o m m e r c e C l e a r i n g House, Inc. Est i m a t e d tax
liability co m p u t e d by th e Tax F o u ndati on of Hawaii.
27
REAL PROPERTY VALUATIONS IN HAWAIIFiscal 1984 — By Counties^
(Dollars in Thousands)
TABLE 20
Ty pe of P r o p e r t y H o n o l u l u Mau i Hawa i i Ka ua i Total Pe rc e nt
Homes:^' Fee $ 9 , 8 5 8 , 7 3 8 $1 ,,287,766 $ 1,243, 182 $ 5 4 3 ,5 42 $ 1 2 , 9 3 3 , 2 2 8 23 .59
L e a s e h o 1d 4 , 4 5 7 , 7 9 3 69 ,9 3 7 71 ,5 8 2 8,492 4 , 6 0 7 , 8 0 4 8. 40
G o v e r n m e n t : Federal 2 , 2 3 2 , 6 5 4 7,131 19,685 9, 1 62 2 , 2 6 8 , 6 3 2 4.14
St at e 3 , 7 6 9 , 8 2 8 177,071 3 9 5 , 0 2 5 9 2 , 4 5 0 4 , 4 3 4 , 3 7 4 8.09
C o u n t i es 1,23 8 ,3 34 89 ,9 0 9 44 ,9 8 2 26 , 6 9 4 1,399,9 19 2.55
P u b l i c Ut i 1 i t i esc 22 7 , 4 1 5 25 , 1 1 5 18,909 4, 457 2 7 5 , 8 9 6 0.50
M i s c e l l a n e o u s E x e m p t ^ 1, 8 6 4 , 5 7 3 126,744 171,379 51 ,628 2 , 2 1 4 , 3 2 4 4.04
All O t h e r s 1 7 , 0 9 0 , 3 2 3 4 ,,723,702 3 , 2 4 5 , 2 9 4 1, 63 7 ,9 44 2 6 , 6 9 7 , 2 6 3 48 .69
Total G r o s s V a l u a t i o n s $ 4 0 , 7 3 9 , 6 5 8 $6,,507,375 $ 5 , 2 1 0 , 0 3 8 $ 2 , 3 7 4 , 3 6 9 $54,831 ,440 100.00
Ex e m p t P r o p e r t i e s
G o ve rn men t $ 7 , 2 4 0 , 8 1 6 $ 274,111 $ 4 5 9 , 6 9 2 $ 12 8,306 $ 8, 102,925 14.78
P u b l i c Ut i 1 i t i es^ 2 2 7 , 4 1 5 2 5 , 1 1 5 18,909 4, 45 7 2 7 5 , 8 9 6 0.50
Hornes:^ Fee 2 , 1 3 5 , 4 0 2 323,641 4 5 5 , 3 6 7 179,340 3 , 0 9 3 , 7 5 0 5.64
Lease 8 2 8 , 7 9 8 18,101 27 , 0 8 6 3, 769 8 7 7, 7 54 1 .60
O t h e r s d 1 ,864 ,573 126,744 171,379 5 1 ,6 2 8 2 , 2 1 4 , 3 2 4 4 . 04
S u b- T ot al E x e m p t i o n s $ 1 2 , 2 9 7 , 0 0 4 $ 767, 7 1 2 $ 1,132 ,433 $ 3 6 7 ,5 00 $ 1 4 , 5 6 4 , 6 4 9 26.56
T a x a b l e Va lue s $ 2 8 , 4 4 2 , 6 5 4 S5^,739, 663 $ 4 , 0 7 7 , 6 0 5 $ 2 , 0 0 6 , 8 6 9 $4 0,2 66 ,7 91 73.44
Less 50$ of A p p e a 1s 4 3 8 , 1 0 0 10 5,953 57 ,3 2 7 15 7,176 7 5 8, 5 56 1 . 38
Net T a x a b 1e Va 1 ues $ 2 8 , 0 0 4 , 5 5 4 $ 5 , 6 3 3 , 7 1 0 $ 4 , 0 2 0 , 2 7 8 $ 1 , 8 4 9 , 6 9 3 $ 3 9 , 5 0 8 , 2 3 5 72.05
ro00
NOTE: Detail may not add due to ro und ing.
a. G r o s s v a l u a t i o n s a s s e s s e d at 100$ of fair m a r k e t value.
b. O w n e r o c c u p i e d ho me s t e a d . Ba si c e x e m p t i o n $2 0, 00 0; for th o s e 60 and o v er $40,0 00; for th o s e 70 and
ov er, $5 0, 00 0.
c. E x e m p t fr om p r o p e r t y t a x a t i o n ; s u b j e c t to s e l e c t i v e sa les pu b l i c s e r v i c e c o m p a n i e s tax.
d. In cl u de s p r o p e r t y used for sc ho o l, hospi tal and n u r s i n g home, ch ur c h, and c e m e t e r y p u rp o se s; n o n
p r o f i t labor un io n s, c o r p o r a t i o n s , s o c i e t i e s and a s s o c i a t i o n s ; and the H a w a i i a n Ho me s Co m m i s s i o n .
SO URC E: R e p o r t s of the P r o p e r t y Te c h n i c a l O f f ic e, Real P r o p e r t y A s s e s s m e n t Di vi s i o n , D e p a r t m e n t of
F i na n ce , Ci ty and C o u n t y of H o no l ul u.
TRENDS IN REAL PROPERTY TAX BASEState of Hawaii: By Counties’
(In Thousands)
TABLE 21
PO(D
Fiscal Year Honolulu Maui HawaIi Ka u a I A I I Count Ies^
1 984
I m p r o v e d R e s i d e n t i a l - La nd
- B ldg.
U n i m p r o v e d R e s i d e n t i a l - La nd
- B ldg.
- La nd
- B l d g .
- Land
- B ldg.
- Land
- B ldg.
- Land
H o t e 1/Resort
Apartme nt
Comme rcI a I
I ndustrI a I
$(28,004,554)
9,88 I ,089
4 ,569,42 I
366, I 79
39,612
430,926
I ,273, I 58
I,321,861
3,86 I ,638
I,474,491
2,028, I 74
I,521,387
$(.5,633, 710)
I,027,31 I
472,209
I 63,075
4,206
254,7 I 5
370,469
42 I ,490
I ,668,42 I
175,006
I 37,3 I 8 I 38, 374
$(4,020,278)
648,245
399, I 64
I 19,364
I 7,628
39,393
232,661
149,343
478 , I 73
I 16,920
157,300
54,447
$( ,849,693)
452,033
231,674
87,896
14,102
38,0 I 0
81,203
210,41 I
339,384
85,127
84,91 I
43,597
$(39,508,235)
12,008,678
5,672,468
736,514
75,548
763,044
I ,957,49 I
2,103,105
6,347,616
I,851,543
2,407,704
I,757,805
Agricultural
Conse rvat i on
- Bldg.
- Land
- Bldg.
- Land
- Bldg.
822,726
284,722
86,452
29,581
13,137
122,891
479,947
178,593
15,674
4,0 11
93,849
1 , 164,281
297,949
47,375
4. 186
28,675
101,339
37,216
13,432
683
1,068,141
2,030,289
600,2 1 0
106,062
22,017
1 983 25,0 63,750 5,251,198 3,634,760 1,713,345 35,663,053
1982 20,751,402 4,823,618 2,898,718 1 ,415,822 29,889,560
1 981 17,653,348 3,711,258 2,281,458 1,073,337 24,719,402
1 980 15,673,688 2,961,878 1,985,620 892,433 21,513,620
1 979 14,510,773 2,109,747 1,791,142 807,478 19,219,140
1 978 13,009,917 1,602,810 1,557,382 687,843 16,857,952
1977 12,613,372 1,533,937 1,527,777 668,835 16,343,920
1 976 11,139,475 1,360,280 1,506,740 617,015 14,623,510
1975 9,103,902 99 I ,345 1,286,148 499,238 11,880,635
N O T E : Deta i 1 may
a. Net assessed
not add to total
valuations for tax
due to rounding,
rate purposes increased to 100? of fair market value in fiscal 1984;
prior years adjusted to 100? basis,
b. Excludes federal leased property as sessable to lessee but not included for tax rate purposes.
SOURCE: Compiled by the Tax Foundation of Hawaii from reports of the Property Technical Office, Real
Property Asses smen t Division, Department of Finance, City and County of Honolulu and the
Department of Taxation, State of Hawaii.
TRENDS IN REAL PROPERTY TAX COLLECTIONS State of Hawaii: By Counties
TABLE 22
Fiscal Year HawalI At I Counties
1904 (Est.)* $(212,963,377) $(25,351,697) $(36,941,963) $( 14 ,091 ,896) $(290, 148,933)Improv. Res. 101 .876,096 6.747,840 9,007,717 5,1 16,273 122,747,926UnImprov. Re s. 2,860,827 752,765 1,545,241 776,359 5,735,192H o t e 1-Resort 15,336,756 2,013,328 2,394,815 1 ,000,612 21 , 545,511Apartment 36,543,668 9,404.600 5,605,718 4,630,494 56,184,480Commerci a 1 31 ,523,985 1 ,405,458 2,521 ,980 1 ,44 1 . 1 2 I 36,892,544Industrial 21 ,097,017 1 , 175,693 1 ,351 ,571 61 5,863 24,240,144Agr i cu Itura1 3,340,566 2,963,430 14,205,171 1,188.661 21 ,697,848Conservat i on 304,462 08,583 509,750 122.493 1 , 105,288
1983
1982 1961 1980
1979 1978 I 977 1976
1975
201 ,003,749 189,838,546 I 66,301 ,I 44 145,002,528
I 35,047,817
120,707,945
144,326,276
I I 7, 124,I 33
98,225,109
23,693,234 21,804,203
16,661,599 1 I ,626,644
12,055,703 I I ,577,622 I I ,725,735 I I ,896, I 54
9,820,053
36,150,715
30,301,000 24,797,746 21 ,602,726
19,821 ,901
16,982,147 16,943,416 18,701,089 15,621,740
14,063,961
12,453,773 9 . 496,I 30
7,977,389 7,400, 160
6, I 48,490 6,207,789
5,982,956 4.992,839
274
254
217 I 86
I 74 155 149
I 53 I 28
9 I 9,659
397,602 256,619 209,287
333,581 416,204
203,216 ,704,332 ,667,741
NOTE: Detail may not add due to rounding.
a. Totals Include tax on certain federal exclude minimum tax.
leased property not allocated by class, but
Compiled by the Tax Foundation of Hawaii from reports of the Real Property
Assessment Division, Department of Finance, City and County of Honolulu and the Department of Taxation, State of Hawaii.
TABLE 23TRENDS IN REAL PROPERTY TAX RATES
State of Hawaii: By Counties (Rates for $1,000 Taxable Values)
Fiscal Year Mono 1u 1u Haul Hawa1 I Kaua I Average®
1984 Average Rate^ $ 7.60 $ 4.50 $ 9 . 1 9 $ 8.05 $ 7.341mprov. Res 1d . : Land 7.05 4.50 8.60 7. 70 6.94
Bldg. 7.05 4.50 8.60 7.06 6.97UnImp. Re?1d .: Land 7.05 4.50 10.00 7.70 7.04
Bldg. 7.05 4.50 8.60 7.06 7.28Hote1/Resort: Land 9.00 4.50 10.00 8. 70 7.53
Bldg. 9.00 4.50 8.60 8.25 8.07Apa rtment: Land 7.05 4.50 10.00 8. 70 6.91
Bldg. 7.05 4.50 8.60 8.25 6.56Commerc1 a 1: Land 9.00 4.50 10.00 Q. 70 8.62
Bldg. 9.00 4.50 8.60 6.25 8.691ndustrI a 1 : Land 9.00 4.50 10.00 8. 70 8.67
Bldg. 9.00 4.50 6.60 8.25 8.42Agricultural : Land 9.00 4.50 10.00 8.70 8.50
Bldg. 9.00 4.50 8.60 8.25 7.42Conserva11 o n : Land 9.00 4.50 10.00 8. 70 8.75
Bldg. 9.00 4. 50 8.60 8.25 6.08
1983 Average Rate 13.43 7.50 16.66 14.50 12.941982 " " 15.23 7. 50 17.90 14.50 14.211931 " " 15.23 6.47 17.90 14.50 14.281980 " " 15.23 9.09 17.90 14.50 14.251979 " " 15.23 II .96 17.90 14.50 14.781978 " " 15.37 12.50 17.90 14.50 15.251977 " " 15.37 12.50 17.90 14.50 15.311976 " " 15.37 14.00 17.90 14.50 15.341975 " " 17.71 1 5.00 17.90 14.50 15.31
a. State average rates computed by dividing "taxes to be raised" by total county taxabIe vaIues.
b. Tax rate at 100? net assessed value; 1977-1983 rates at 60? net assessed value; all prior years' rates at 70? of net assessed value.
SOURCE: Cemplled by the Tax Foundation of Hawaii from reports of the Property TechnicalOffice, Real Property Assessment Division, Department of Finance, City and County of Honolulu and the Department of Taxation, State of Hawaii.
30
CHART 6SO U RCES OF COUNTY GOVERNMENT REVENUE
Percentage Distribution — By Counties Fiscal Year — 1983
Liquid Fuel TaxI NON-TAX REVENUES Other taxes
I State GrantsI I Departmental Earnings Federal Grants Other Revenues
0% 10%
SOURCE; Tables 24-27.
20% 3 0% 40% 80% 90% 100%
TABLE 24OPERATING REVENUES" — CITY AND COUNTY OF HONOLULU
Selected Fiscal Years
S o u r c e o f R e v e n u e
R e a I P r o p e r t y
L i q u i d FueI
Ut i I i ty F r a n c h i se
M o t o r V e h i c l e W e i g h t
$ 2 0 1 , 0 0 3 , 7 4 9
1 5 , 3 1 0 , 4 1 0
1 5 , 5 1 1 , 5 9 5
I I , 3 2 0 , 3 9 0
$ 1 8 9 , 8 3 8 , 5 4 6
1 4 , 8 9 8 , 5 6 9
1 4 , 5 5 0 , 6 8 4
I t , 0 1 5 , 3 1 8
$ 1 6 6 , 3 0 1 , 1 4 4
I 5 , 2 4 8 , 1 0 9
9 , I 5 5 , 2 8 6
I I . 0 7 1 , 6 1 2
$ 1 2 0 , 7 2 0 , 3 7 8 $ 8 4 , 4 8 1 , 2 7 0
8 , 5 1 8 , 3 9 3 7 , 6 2 8 , 3 6 9
5 , 6 6 4 , 9 1 2 2 , 2 5 9 , 1 7 7
1 0 , 4 3 1 . 2 2 3 9 . 4 9 0 . 1 9 5
S u b - T o t a I T a x e s $ 2 4 3 , 1 4 6 , 1 4 4 $ 2 3 0 , 3 0 3 , 1 1 7 $ 2 0 1 , 7 7 6 , 1 5 2 $ 1 4 5 . 3 3 4 , 9 0 6 $ 1 0 3 . 6 5 9 . 0 1 1
L i q u o r , L i c e n s e s & Fee s $ 1 , 4 7 6 , 2 4 2 $ 1 , 1 4 6 , 4 0 5 $ 1 , 0 8 0 , 9 9 0 $ 1 , 2 5 0 , 8 7 2 $ 8 4 6 , 3 1 5P a r k i n g M e t e r F e e s 2 , 5 9 8 , 8 3 5 2 , 6 0 6 , 2 6 9 2 , 5 0 6 , 2 6 1 1 , 7 0 9 , 8 2 6 1 , 7 84 ,171
O t h e r L i c e n s e s A F e e s 6, 1 0 6 ,251 4 , 8 5 4 , 0 5 6 8 , 3 6 3 , 2 6 4 3 , 0 5 5 , 7 5 2 3 , 4 3 9 , 4 6 3F i n e s , F o r f e i t s A P e n a l t i e s 1 2 3 , 0 3 2 1 0 8 , 5 0 9 7 5 , 8 8 3 64 ,2 52 4 3 , 5 2 7
D e p a r t m e n t a l Earningst>
S t a t e G r a n t s
5 3 , 1 2 7 , 8 9 4 4 6 , 7 3 3 . 7 1 1 3 3 , 3 6 8 , 0 9 1 2 1 , 8 7 2 . 1 4 6 7 , 4 8 8 , 8 4 6
P e n s i o n e r s -- __ _ _ _ 4 2 0 , 7 6 0
A c t I55C 7 , 7 3 4 , 4 1 6 7 , 7 3 4 , 4 1 6 7 , 7 3 4 , 4 1 6 7 , 7 3 4 , 4 1 6 6 , 4 9 8 , 4 3 9O t h e r s 1 , 5 5 8 , 7 2 7 1 , 1 8 3 , 8 9 0 1 , 1 1 2 , 8 4 7 4 , 7 5 1 , 6 7 2 5 7 4 . 6 8 4
S u b - T o t a l S t a t e G r a n t s $ 9 , 2 9 3 , 1 4 3 $ 8 , 9 1 8 , 3 0 6 $ 8 , 8 4 7 , 2 6 3 $ 1 2 , 4 8 6 , 2 8 8 i 7 , 4 9 3 , 8 8 2
F e d e r a I G r a n t s
H a w a i i H o u s i n g A u t h o r i t y
L a n d S a I e s
M i s e e I I a n e o u s
$ 6 9 , 7 6 5 , 3 5 7
9 5 , 0 5 2
20, 1 I 3 , 7 6 9
$ 6 3 . 4 5 4 , 0 3 4
1 2 4 , 0 6 8
1 4 , 4 7 2 , 1 0 0
$ 9 0 , 7 8 3 , 0 4 6 $ 1 2 3 , 6 5 1 , 2 4 3 $ 2 8 , 1 8 5 , 2 8 0
2 3 0 , 4 0 8 2 1 8 , 6 1 9 1 6 1 , 3 7 2
-- -- 1 , 3 0 9 , 8 6 7
2 1 , 0 6 9 , 4 7 2 4 , 5 9 5 , 9 3 9 1 , 2 5 2 , 2 2 5
T O T A L $ 4 0 5 . 6 4 5 . 6 9 9 $ 3 7 2 . 7 0 1 . 3 7 5 $ 3 6 8 . 1 0 0 . 6 3 0 $ 3 1 4 . 2 3 9 . 6 4 4 $ 1 5 5 . 8 6 3 . 9 5 9
N O T E : D e t a i l s m a y n o t ad d to t o t a l d u e to r o u n d i n g .
a. E x c l u d e s loan, b o n d , r e v o l ' i n g , i m p r o v e m e n t d i s t r i c t a n d t r u s t f u n d s , a n d B o a r d of W a t e r
S u p p l y r e v e n u e s .
b. I n c l u d e s r e n t a l s , i n t e r e s t a nd o t h e r e a r n i n g s .
c. Act 155, S L H 1965 r e p e a l e d g e n e r a l e x c i s e t a x s h a r i n g a n d a u t h o r i z e d s t a t e - a i d g r a n t s b a s e d
on e a c h c o u n t y ’s " r e l a t i v e f i s c a l c a p a c i t y a n d r e l a t i v e f i s cal n e e d " as d e f i n e d by t he
l e g i s l a t u r e . A m e n d e d in 1 97 5 to p r o v i d e f i x e d g r a n t s e q u a l to t h e a m o u n t g r a n t e d In 1-972
u n l e s s a c o u n t y f u n c t i o n w a s s u b s e q u e n t l y I n c o r p o r a t e d as a s t a t e f u n c t i o n .
S O U R C E : F i n a n c e D i r e c t o r ' s A n n u a l F i n a n c i a l R e p o r t s , C i t y a n d C o u n t y of H o n o l u l u , S t a t e of
H a w a i i .
TABLE 25OPERATING REVENUES" — COUNTY OF MAUI
Selected Fiscal Years
S o u r c e of R e v e n u e 1 9 8 3 19 82 1981 1978
R e a I P r o p e r t y
L i q u i d Fuel
U t i l i t y F r a n c h i se
M o t o r V e h i c l e W e i g h t
$ 2 3 , 6 9 3 , 2 3 4 $ 2 1 , 8 0 4 , 2 8 3 $ 1 6 , 6 6 1 , 5 9 9 $ 1 1 , 5 7 7 , 6 2 2 $ 6 , 2 9 1 , 4 5 3
1 , 9 2 8 , 1 0 4 1 , 8 1 7 , 9 3 7 1 , 5 8 3 , 3 7 1 1 , 4 3 5 , 6 5 8 9.79,003
7 8 8 . 9 5 1 6 7 6 , 8 8 5 5 5 1 , 3 3 8 2 9 7 , 5 1 8 1 0 6 , 3 6 7
1 , 8 4 8 , 6 3 6 1 , 6 9 1 , 7 6 3 1 , 1 7 4 , 5 2 9 1 , 0 9 0 , 7 5 6 7 3 3 , 0 5 7
S u b - T o t a I T a x e s $ 2 8 , 2 5 8 , 9 2 5 $ 2 5 , 9 9 0 , 8 6 8 $ 1 9 , 9 7 0 , 8 3 7 $ 1 4 , 4 5 1 , 5 6 4 $ 8 , 1 0 9 , 8 8 0
L i q u o r L i c e n s e s & F e e s
O t h e r L i c e n s e s & P e r m i t s
F i n e s , F o r f e i t s & P e n a l t i
D e p a r t m e n t a l E a r n i n g s ^
S t a t e G r a n t s
P e n s i o n e r s
A c t I55C
6 7 9 , 8 4 0
6 9 5 , 2 2 8
2 0 2 , 8 0 0
5 , 7 3 9 . 7 8 4
2 , 9 9 4 , 4 7 4
5 8 9 , 2 7 2
4 3 9 , 2 3 1
141,6146 , 2 2 7 , 8 6 4
2 , 9 9 4 , 4 7 4
5 1 5 , 2 0 2
7 6 0 , 7 5 5
7 , 8 8 9
5 . 4 4 3 , 4 4 6
2 , 9 9 4 , 4 7 4
3 2 2 , 2 0 3
5 4 6 , 5 2 4
I I ,93 0
2 , 9 4 3 , 3 3 6
2 , 9 9 4 , 4 7 4
I 5 6 , 4 4 5
3 2 9 , 4 5 2
I ,631
1 , 05 5 ,990
17 I .857
2 , 7 3 1 , 34 8
S u b - T o t a l S t a t e G r a n t s $ 8 , 0 0 4 , 0 2 9 $ 5 , 0 3 4 , 7 1 2 $ 5 , 6 2 0 , 7 0 6 $ 7 , 6 4 9 , 5 6 0 $ 5 , 4 5 8 , 7 4 6
F e d e r a l G r a n t s
H a w a i i H o u s i n g A u t h o r i t y
M i s e e 1 1a n e o u s
$ 2 , 2 0 4 , 0 4 8
1 0 , 2 7 8
3 2 3 . 5 8 1
$ 3 , 1 7 3 , 8 4 2
1 0 , 2 7 3
3 8 4 , 4 2 1
$ 2 , 9 8 8 , 1 9 7
11 , 0 1 5
7 2 2 , 4 7 0
$ 4 , 8 7 8 , 2 3 6
8 , 8 7 0
1 6 1 , 2 1 7
$ 1 , 7 9 5 , 4 5 2
5 , 6 6 6
6 5 , 3 0 0
T O T A L $ 46 , M 8 , 51 3 $41 . 9 9 2 , 0 9 7 $ 3 6 , 0 4 0 , 5 1 9 $ 3 0 , 9 7 3 , 4 4 0 $ 1 4 , 9 7 6 , 5 4 2
N O T E : D e t a i l m a y n o t a d d d u e t o r o u n d i n g .
a. E x c l u d e s loan, b o n d , r e v o l v i n g , a nd c e r t a i n t r u s t f u n d s , a n d w a t e r r e v e n u e s .
b. I n c l u d e s r e n t a l s , i n t e r e s t , g a r b a g e c o l l e c t i o n c h a r g e s , a n d o t h e r e a r n i n g s .
c. A c t 155, S L H 1965, r e p l a c e d g e n e r a l e x c i s e t a x r e v e n u e s h a r i n g w i t h s t a t e - a i d g r a n t s b a s e d
on e a c h c o u n t y ’ s " r e l a t i v e f i s c a l c a p a c i t y a n d r e l a t i v e f i s c a l n e e d " as d e f i n e d by t h e
l e g i s l a t u r e . A m e n d e d in 1 9 7 3 to p r o v i d e f i x e d g r a n t s e qu al t o t h e a m o u n t g r a n t e d in 1972
u n l e s s a c o u n t y f u n c t i o n ha s b e e n I n c o r p o r a t e d as a s t a t e f u n c t i o n .
S O U R C E : F i n a n c e D i r e c t o r ’s A n n u a l F i n a n c i a l R e p o r t s , C o u n t y of M a u i , S t a t e of H a w a i i .
32
TABLE 26OPERATING REVENUES" — COUNTY OF HAWAII
Selected Fiscal Years
Source of Re venue 1983 1982 1981 1978
Real Pro perty
Liquid Fuel Ut ility Franchise
Motor Ve hicle Weight
S36,I 58.7 I 5
2,002,448 I, 5 9 0 , I 16
I,638,084
i 3 Q , 3 Q I .000 2,013,661
I,284,200
I,600,555
$2 4,797,745
2,012,086
I , I 22,923
I . 6 2 8 , I 42
$1 6,982,147
I .691,350
690 ,294
I .462,822
I . 577,947
927,953
293,899
I ,034 .199
Sub -Total Taxes $ 41 ,189.363 $35 ,199,416 $2 9,560,896 $20 ,826,613 $1 3,633,998
Liquor Licenses & Fees $ 446 ,464 $ 430,859 $ 591 ,975 $ 27 7,848 $ 168.441
Parking Meter Fees 45,336 39,773 37,671 43,980 44,151
Other Lic enses i Pe rmits 746,164 688,435 1,033,623 500,464 45 4,165
Fines, Forfeits 4 Penal ties 2,9 74 800 616 1 ,925 160
Depar tmental Earni ngs^ 3,752,601 4,285 ,234 3,666,550 1 ,680,207 1 , I 43,944
State Grants
Pens I oners _ _ __ _ _ 263,366
Act I55C 4,3 27 ,834 4,327 ,834 4,327 ,834 4,327 ,834 3,663,667
Oth ers 2,545,88 3 2,821,692 2,297,370 3,025,764 33 9,987
Sub -Total State Grants $ 6,873,717 $ 7, 149,526 $ 6,625,204 $ 7,353 ,598 $ 4,267,020
F e d e r a 1 Grants $ 5,711 ,796 $ 6,394,596 $ 7,964 ,507 $10,047,963 $ 4,639,528
Hawaii Ho using Authority 39,634 65. 169 50,323 23,489 12,015
M 1 see 1 1aneous 752,984 750,155 729,574 164.452 139,385
TOTAL $59 ,561.235 $54 ,983,743 $5 0,080,959 $4 0,920,519 $24,703,604
NOTE; Totals may not add to detail due to rounding.
a. Excludes loan, bond, revolving, ce rtain tru st funds, and water supply revenues, Hilo Hospi tal, and
Act 97 spec I a I funds.b. Includes rentals, interest, ch arges for cu lture and recreation, hig hways and streets, sewer,
sanitation, etc.
c. Act 155, SLH 1956 repealed general excise tax sh aring and authorized state-aid grants based on each
co unty's "relative fiscal capacity and rel ative fiscal need" as defined by the legislature. Ame nded
in 1973 to pr ovide fixed grants equal to the amount granted in 1972 unless a county fun ction Is
sub sequently incorporated as a state function.
SOURCE: Finance Dir ector 's Annual Rep orts, County of Haw aii, State of Hawaii.
TABLE 27OPERATING REVENUES" — COUNTY OF KAUAI
Selected Fiscal Years
S o u r c e of R e v e n u e 1 983 1 982 1981 1 978 1 97 3
T a x e s
R ea 1 P r o p e r t y
L i q u i d Fuel
Ut i 1 1 ty F r a n c h i se
M o t o r V e h i c l e W e i g h t
$ 1 4 ,063,961
6 3 0 , 9 4 4
7 5 3 , 6 9 8
1 . 106, 535
$ 1 2 , 4 5 3 , 7 7 3
6 4 2 , 0 3 9
7 5 5 , 0 4 2
1 , 0 4 5 , 7 0 2
$ 9 . 4 9 6 , 1 3 0
6 2 4 , 7 3 7
6 6 7 , 4 6 8
1 ,070, 185
$ 6, 148, 39 5
5 8 7 , 5 3 8
3 3 8 , 4 1 5
1 .0 3 4 , 2 2 9
$ 3 , 4 9 2 , 0 8 3
4 72 ,231
1 3 4 , 8 2 0
4 4 0 , 0 4 9
Su b - T o t a l T a x e s i 1 6 , 5 5 5 , 1 3 8 $ 1 4 , 8 9 6 , 5 5 6 $1 1 , 8 5 8 , 5 2 0 $ 8, 108, 575 $ 4 , 5 3 9 , 1 8 4
L i q u o r , L i c e n s e s , Fees
O t h e r L i c e n s e s & P e r m i t s
F in es, F o r f e i t s 4 P e n a l t i e s
D e p a r t m e n t a l E a r n i n g s ^
S t a t e G r a n t s
$ 251 ,445
1 9 5 , 6 2 3
3 , 6 6 2
2 , 5 5 6 , 5 6 7
$ 2 4 1 . 5 7 6
251 ,652
6 , 0 1 7
3, 197, 780
$ 2 1 6 , 4 9 8
4 7 7 , 6 5 4
10, 633
2 , 8 8 1 , 8 8 9
$ i 3 0 , 9 8 7
1 65 ,430
3 ,7 80
1 , 3 2 4 , 8 1 3
$ 6 6 , 1 7 2
1 5 1 , 5 5 0
281
6 3 6 , 1 4 9
P en s i o n e r s
Ac t I55C
O t h e r s
3 ,1 1 6 , 3 2 1
8 4 7 , 3 2 4
3, 1 16,521
3 2 7 , 0 1 5
3, 1 16,32 1
5 7 5 , 6 6 8
3 , 1 9 0 , 8 2 1
1 , 0 8 0 , 8 2 3
7 3 , 4 8 8
2 , 8 7 3 , 6 9 1
28 , 2 9 2
Su b - T o t a l S t a t e G r a n t s S 3 , 9 6 3 , 6 4 5 $ 3 , 4 4 3 , 3 3 6 $ 3 , 4 9 1 , 9 8 9 $ 4 ,271 ,644 $ 2 , 9 7 5 , 4 7 0
Fe d eral G r a n t s
M i se e i 1a n e o u s
$ 4 , 9 4 9 , 4 8 8
9 6 5 , 6 6 2
$ 3 ,7 48,00 1
4 0 7 , 6 5 0
$ 3 , 6 6 0 , 4 6 5
1 . 9 2 6 , 5 7 6
$ 3 , 0 9 3 , 1 7 8
4 5 4 , 9 7 3
$ 1 . 341 .667
1 5,684
T O T A L $ 2 9 , 4 3 9 , 2 3 2 $26, 1 92 ,568 $ 2 4 , 5 2 4 , 2 2 4 $ 1 7 , 5 5 3 , 5 8 0 $ 9 , 7 2 6 , 1 5 8
N OT E: D e t ail m ay no t ad d to tot al d ue to r o u n d i n g .
a. E x c l u d e s loan, bond, r e v o l v i n g , c e r t a i n t r u s t funds and w a t e r rev e n u e s .
b. In c l u d e s r e n t a l s , i n t erest , g a r b a g e c o l l e c t i o n c h a r g e s , d e v e l o p e r c o n t r i b u t i o n s , a nd o t h e r
e a r n i n g s .
c. Ac t 155, SL H 1965 r e p e a l e d g e n e r a l e x c i s e t ax s h a r i n g an d a u t h o r i z e d s t a t e - a i d g r a n t s b a s e d on
eac h c o u n t y ' s " r e l a t i v e fiscal c a p a c i t y an d r e l a t i v e fiscal n e e d " as d e f i n e d by t he l e g i s l a t u r e .
A m e n d e d in 1973 to p r o v i d e fixed g r a n t s equ al to t he a m o u n t g r a n t e d in 1972 u n l e s s a c o u n t y
f u n c t i o n is s u b s e q u e n t l y i n c o r p o r a t e d as a s t a t e f un ction .
S O U R C E ; F i n a n c e D i r e c t o r ’s A nn ual R e p o r t s , C o u n t y of K a u ai, S t a t e of H a w aii.
33
TABLE 28 TAXES LEVIED IN HAWAII
As Of January 1, 1984
KIND OF TAX. LEGAL REFERENCE. BRIEF DESCRIPTION AND REVENUE DISTRIBUTION* REPORTS DUE A % OF TOTAL COLLECTIONS^
PERSONAL INCOME TAX (Chapter 235) - On net incomes of individuals. Rates are: first $800, notax; next $500, 2.251; next $500, 3.251; next $500, 4.5%; next $500, 5t; next $1,000, 6.5$; next $2,000, 7.5$; next $5,000, 8.5$; next $4,000, 9.5$; next $6,000, 101; next $10,000, 10.5$; and over $30,800, 11$. Capital gains taxed a maximum 4.4$. Deductions generally follow federal law; including among others, state and local taxes (federal taxes not deductible), contributions, interest paid, medical expenses, union and professional dues. Exemptions are: individuals,$1,000 per personal exemption (double for those over 65); blind, deaf, or disabled persons,$7,000; estates, $400; simple trusts, $200; complex trusts, $80; and 1st $500 income from service as a military reservist. Military pay of residents is taxable. Joint returns with split income permitted. Taxes withheld by employers; other taxpayers must file estimated income returns and pay estimated taxes quarterly. Distribution; State general fund.Individual credits based on adjusted gross income and granted to resident taxpayers are inversely graduated from a maximum of $48 per qualified exemption when AGI is less than $5,000 to $8 when AGI is from $14,000 to $19,999. Additional credit of $50 per qualified exemption granted to renters with AGI of less than $20,000. Credits (double for those 65 and over) are deducted from tax liability and refunds are granted when credits exceed liability.
CORPORATE INCOME TAX (Chapter 235) - On net income of corporations up to $25,000 at 5.85$, and6.435$.over $25,000. Capital gains rate is 3.08$. Deductions include bad debts, depreciation, business expenses, interest on loans, losses from operations (carried backward three years and forward fifteen years), and state and local taxes (federal income taxes are not deductible). Distribution: State general fund.A credit ot 4$ of the selling price of glue, solvents and paints is granted if the products have been treated to deter abuse by inhalation.
ESTATE 6 TPj$NSFER TAX (Chapter 236D) - On shares of net estates having situs in Hawaii and federal estate tax liability. Tax is equal to the credit for state death taxes allowed on the federal estate tax return. Where an estate has no federal estate tax liability, then there is no state tax liability. Applicable to estates of persons dying after 6/30/83. Distribution:State general fund.
GENERAL EXCISE (Gross Income) TAX (Chapter 237) - On gross income, gross receipts, or gross proceeds of all business activities at following rates: 0.5$ on wholesaling, intermediary services, manufacturing, producing, canning, and blind, deaf or totally disabled persons; 0.15$ on insurance solicitors; 4% on retail sales of goods, services, and other activities.*^ Distribution: State general fund (except on fuel to State highway fund).
USE TAX (Chapter 238) - On tangible personal property imported or purchased from an unlicensed seller. Rates are 0.5$ on goods imported for resale at retail; 4$ on all other imports. Distribution: State general fund.
PUBLIC SERVICE COMPANIES TAX (Chapter 239) - On public utility gross incomes at graduated ratesbased on ratio of net to gross income. Minimmn rate, 5.885$; maximum 8.2$ except that land carriers are taxed at 5.351. Utilities are exempt from general excise and property taxes. Airlines, motor carriers, common carriers by water, and contract carriers taxed at 4$ of gross income and are subject to property tax but exempt from general excise tax. Distribution:State general fund.
PUBLIC UTILIT) FRANCHISE TAX (Chapter 240) - On gross operating income of certain public utilities(electric and gas companies) at 2.5$ rate. Distribution: County highway funds.
BANKS And o t h e r FINANCIAL CORPORATIONS TAX (Chapter 241) - On net incomes, as defined, at 11.7$ on banks, building and loan associations, industrial loan companies and other financial corporations. Federal income taxes upon income from sources in the state are deductible. Distribution: State general fund.
FUEL TAX (Chapter 243) - On distributors at 12.5* per gallon in Kauai County to ISi in Honolulu for highway use (includes 8.5^ state tax) except LPG at 2/3 of rates. Off-highway rates for diesel, LPG and aviation fuel at per gallon. Agricultural equipment refunds on gasoline for off-highway use granted. Distribution: Aviation to state airport fund; small boat fuel toboating special fund; county fuel to county highway fund; and balance to state highway fund.
LIQUOR TAX (Chapter 244) fund.
- On dealers at 20$ of wholesale price. Distribution: State general
TOBACCO TAX (Chapter 245] - On wholesalers at 401 of wholesale price of all tobacco products. Distribution: State general fund.
PROPERTY TAX (County Ordinances) - On real property, land and improvements. Assessments at 100$ of "fair market value.” Maximum exemption for owner-occupied homes is $20,000, with multiple exemptions allowed for those over 60. Various rates for land, improvements, and classes of property. Average fiscal year 1984 rates per $1,000 net assessed value are: Oahu, $7.60;Maui, $4.50; Hawaii, $9.19; and Kauai, $8.05. Personal property not taxed. Distribution: Respective county general funds.
CONVEYANCE TAX (Chapter 247) - On actual and full consideration paid for the transfer of realty, including leases and subleases, a tax of 5* per $100 is imposed. Minimum tax on each transaction is $1.00. Certain exemptions allowed. Distribution: State general fund.
MOTOR VEHICLE WEIGHT TAX (Chapter 249) - On weight as follows: Oahu, commercial vehicles,1.5i/lb.; passenger vehicles, .75*/lb.; minimum $12 annually on motor vehicles, $1 on other vehicles. Hawaii and Maui counties, commercial 1.Of/lb.; passenger .5</lb. and a $6 minimum on motor vehicles. Kauai, commercial 2.0$/lb.; passenger ,75^/lb. with a $12 minimum. State tax of 0.45*/lb. and $2 annual minimum. Distribution: State tax to state highway fund, andcounty tax to respective county highway funHsT
INSURANCE PREMIUMS TAX (Chapter 431) * In lieu of general excise and net income taxes, on gross premiums as follows: life insurance, 1.918$ for domestic and 3.197$ for foreign firms; surpluslines brokers, 4.68$, casualty and other insurance, 2.9647$ for domestic and 4.2824$ for foreign firms. Cash surrender values not deductible. Ocean marine insurance 0.8775% of gross underwriting profits. Distribution: State general fund.
LICENSES, FEES AND PERMITS - Various business, occupation, and nonbusiness licenses, fees and permits are imposed by either the state or county governments. Distribution: State andcounties' general and special funds, depending on levy.
20th day of 4th month after close of income year. Withholding returns due on or before 15th day of following month. Estimates of income on 20th of .April, June, September and January.
20th day of 4th month after end of income year. Income estimates due 20th of September and January.
Personal representative of estate to file return. Return and payment due nine months after death.
Monthly by the end of the following month. Annual summary and reconciliation return by 20th day of 4th month following the tax year.
Monthly by the end of the following month.
On or before April 20th.
One month after end of calendar year.
April 20, or 20th of 4th month after fiscal year end's Other installments due 20th of 2nd, Sth, and 8th months.
Monthly on or before end of following month.
Monthly on or before end of following month.
Monthly on or before end of following month.
Assessment notices to taxpayer by March 15. Appeals filed by April 9. Tax base and rates certified by May 1. June 20 last day to amend rates. Semi-annual payments.
Not later than 90 days after the taxable transaction.
Monthly, quarterly, or annually, depending on prior year's liability.
Variable by month.
a. Legal reference is to Hawaii Revised Statutes (1968), as amended.b. Based on fiscal 1983 State and county tax collections (see Table 13), excluding unemployment compensation.c. The 4$ tax on retail sales of goods and certain services is deductible as "sales tax" in computing state and federal income taxes. SOURCE; Compiled from the Hawaii Revised Statutes (1968), as amended.
FEDERAL TAX COLLECTIONS IN HAWAIISelected Fiscal Years
(In Thousands)
TABLE 29
Source I 983 1982 1981 1978 1973
Indiv. Income & Employment®
Corp. Income & Excess Profits
Manufacturer's Excise
Reta i Ier's Exc i se
A I coho Ib
Commun i cat i ons
Transportation of Persons
Estate
Gi ft
Tobaccob
U n e m p 1oyment Insurance
A I I OtherC
$1,681,194 il,662, 349 $1,594 ,288 $1
I 54 ,877
2,471
489
3,303
4,362
10,415
22,830
I ,320
85
13, 181
3,331
I 57 , 750
3,412
668 )
431
3,920
5,340
26,604
226
2
12,!88
5,073
182,667
1 ,884
I ,322
246
3,594
4,741
23,916
787
2
11,751
I , 165
,024,650
1 47, I 64
I .451
307
3,757
5,615
4 , 70 I
1 I ,827
575
3
7,861
591
$615,636
86,199
343
2 I 8
4 ,765
7,112
2,400
10,268
2,787
6
4,538
I ,088
Tota I $1,897,858 $1,876,627 $1,826,363 $1,208,480 $735,358
a. Includes withholding, FICA, individual income, and railroad retirement faxes.
b. Includes receipts from customs.
c. Includes stamp dues, club dues, initiation fees, etc.
SOURCE: Annual Reports, Commissioner and Chief Counsel, Internal Revenue Service,
U.S. Department of the Treasury.
TABLE 30FEDERAL GRANTS TO HAWAII
Grants to State General and Special Funds Selected Fiscal Years
Purpose I 983 I 982 I 98 I I 978 I 975
Highways $ 53,258,411
Airports 9,999,402
National Guard 571,855
Hea 11 h A HospItaIs
Hosp i taI C o n s t . -
Pub I i c HeaIth I ! ,773,58 I
Hansen's Disease 1,889,088
Education
Elem. - Secondary Act 8,152,682
Other Education 84,053,562
School Construction -
Public We I fare
Dependent Child 48,584,786
Aged and Other 131,013,309
Natural Resources 4,839,885
Employment Security 1,999,268
Unemp. Comp. Benefits 10,974,550
Emergency Employment 3,968,847East-West Center -
Economic Opportunity -Revenue Sharing 200,109
Miscellaneous 31,647,405
$ 46,274,876 $ 50,460,094 $ 42,935,783 $ 40,210,874
7,083,442
313,282
5,295
I I ,704 ,463
I ,789, 776
4,853,678
369,062
I 3 , I 5 2 , I 42
I,805,472
15,048,337
38,656,767
9,442,378
I,705,632
4,637,43115,015,399
4 ,201 ,492
I,551,005
8,913,372 10,618,944 7,580,642 3,291.297
78,607,406 88,433,325 72,916,942 48,274,444
50,088,963 49,556,385 44,364,768 21,281,915
131,02 I ,608
5,514,892
I,694,698
32,600
5,301,563
I 5 3 , 433
26,635,087
II0 , I 9 6 , I 334,390,734
919,033
I ,85 I , I 00
12,039,950
I 14,5005,342,404
35,752,2 I 3
64,194,881
7,731,085
453,802
3,810,000
25,022,320
42 I ,000 I I , I 72 , 506
30,776,385
19,272,896
5,066,652
4,547,433
8,872,992
I ,614,343 6,278,594
I,830,940
9,864,868
6,867,612
TOTAL_______________________ $403,026 , 741 $375,934 ,836 $389,855,169 $376,233,226 $200,660,187
SOURCE: Compi led by the Tax Foundation of Hawali from the Annual Reports of the
Comptroller, Department of Accounting and General Services, State of Hawaii.
36
TABLE 31FEDERAL GRANTS-IN-AID
AND ESTIMATED FEDERAL TAX BURDENFiscal Year 1983
(In Millions)
state F e d e r a I G r a n t s a
FederaI
Tax B u r d e n ^
B u r d e n per
$ 1 .00 of G r a n t
A m ount Ra nk
456. 7 382 . 5 S . 84 33
U.S. 3,766.5 3 , 766. 5 I . 0 0
A Iabama
A Iaska
Ar i zona
A r ka n sa s
CaI i forn i a
C o l o r a d o
C o n n e c t i cut
D e 1awa re
Fl or i d a
G e o r g i a
Idaho
Illinois
Indiana
1 owa
Ka n sa s
K e n t u c k y
Lou i s i ana
M a ine
M a r y l a n d
M a s s a c h u s e t t s
M i c h i g a n
M i n n e s o t a
M i s s i s s i p p i
Missou ri
M o n t a n a
N e b r a s k a
N e vada
New H a m p s h i re
New J e rsey
New M e x i CO
New Yo rk
North C a r o l i n a
No rth Da kot a
Oh io
Ok I a homa
O r egon
PennsyI van i a
R h o d e Island
South C a r o I i na
So u t h D a kota
T e n n e s s e e
Texas
Utah
Ve rm o n t
V i r g i n i a
Wash i ngton
West V i r g i n i a
W i sc o n s i n
W y o m i n g
Dist, of C o l u m b i a
1.453.7
483.4
830. 7
896. 8
9, 1 40. I
1.015.6
1.190.4
306. 8
2 . 8 1 5 . 6
2 . 1 0 6 . 6
358. 7
4, 190.2
1.610.4
980.2
761.1
I , 487.8
I ,695.5
574 .9
1,611.1
2 . 8 9 7 . 5
3 . 6 1 1.8
I , 762.5
I , 074 . 7
1,671.7
445.4
574 . I
338.2
35 I . I
2,81 I .5
533.7
10,006.7
I , 87 5 . 0
353. 0
3,64 I .3
I ,071 .2
1. 0 6 8 . 1
4 . 8 1 5 . 6
486.2
I , I 09 .3
357 .0
I ,581.5
3, 801. 5
576. 3
312.0
I ,681.8
I ,516.4
839. 4
I ,902.7
256. I
1.317.1
1.101.4
2 8 7.7
977. I
600. 7
10,512 .0
I ,312,8
I , 644 .2
258. 7
3 . 8 7 7 . 6
I,782.2
2 7 5.9
5 . 0 0 8 . 1
1 .917.7
1.0 04.8
966. 3
I ,0 64.3
1. 5 8 2 . 1
331 .4
I ,848.8
2 . 4 3 5 . 5
3 . 3 4 0 . 5
1.553.4
6 5 7.8
1. 7 2 8 . 1
26 3.4
547.6
374 . 3
363.9
5. 60 8 . 4
4 2 5.0
7 . 5 9 2 . 7
I,779.0
241.1
3. 97 6 . 7
I ,246. 7
9 1 2.0
4 . 4 8 0 . 2
352 .9
8 8 7.7
201 .9
1.404.6
6 . 5 0 9 . 9
45 3.2
16 1.5
2 , 1 3 1 . 0
I ,792.9
579.4
I ,694.7
2 2 9.9
516.4
.77
.60
1.18
.67
1.15
I .29
! . 38
. 84
I . 38
.85
. 77
I .20
1.19
I .03
I .27
. 72
.93
. 58
1 . 0 2
. 84
. 92
.88
. 59
I .05
. 59
.95
I . M
1 .04
I .28
. 79
. 74
.95
. 68
I . 09
1.16
. 85
.93
.73
, 80
. 57
. 89
1.71
. 79
. 52
I .27
1.18
.69
. 89
.97
. 24
38
45
I I
44
1 3
4
2
3 I
3
30
37
8
9
! 8
6
4 I
23
48
I 9
32
25
28
46
1 7
47
2 I
I 4
16
5
35
39
22
43
I 5
1 2
29
24
40
54
49
2 7
I
56
50
7
10
42
26
20
51
a. E x c l u d e s s h a r e d r e v e n u e s and p a y m e n t s in lieu of ta xes; i n c lud es general
r e ve n u e s h a r i n g and t r ust fund aid.
b. Total tax b u rden for g r a n t s a s s u m e d to equal g r a n t p a ymen ts.
SOURCE: Tax F o u n d a t i o n , Inc, c o m p u t a t i o n s b a sed on data from the U.S.
D e p a r t m e n t of the T r e a s u r y and O f f i c e of M a n a g e m e n t and Budget.
37
FEDERAL TAX COLLECTIONSFiscal Year 1983
(In Millions of Dollars)
CHART 7
0300
HAWAII
UNEM PLOYM EN T$4,312— 0.69%
ESTATE & GIFT$6,226— 0.99%
EXCISE TAXES $35,766— 5.70%
MANUFAC. & RETA IL $7,607— 1.21%
ALCO H O L & TO BACCO $9,775— 1.56%
COMM., TRANS., & OTH ERS $18,384— 2.93%
UNEMPLOYMENT$13— 0.70%
ESTATE & GIFT $24— 1.27%
EXCISE TAXES $22— 1.14%
MANUFAC. & RETAIL $3— 0.16%
ALCO H O L & TO BACCO $3— 0.18%
COMM., TRANS., & OTH ERS $15— 0.80%
SO U RCE; Tables 0 and 29.
FEDERAL BUDGET RECEIPTS, EXPENDITURES, AND PUBLIC DEBTSelected Fiscal Years (Dollars in Millions)
TABLE 32
CO(O
$ of Tota I
$ of Total
i of Total
$ of Tota I
i of Tota I
BUDGET RECEIPTS®
I nd i V . Inc. Taxes Corp. Inc. Taxes Emp I . Tax 4 Contr i b. Exc i 56 Taxes Federa I Funds
Trust Funds Estate 4 Gift Taxes Customs Duties
Hlsc. Receipts
288,95837,022
208,994
24,086 I I ,214
6,053 8,655 15,601
6.234.8
4.0 1.9
I . 0 I .4 2 . 6
297,744 49,207
201.498
28,668
7,6427,9918,854
16,161
48.28.0
32.6
285,91761.137
182,720
34, 128
6,7 1 I 6,787 8,083
I 3,790
47.710 . 230.5
5.7 I . I I . I I .4 2.3
$180,98859,952
120,967
10,054
0,3235,2856,5737,419
45.3 15.0
30. 3
2.5 2. I I .3 I .7 I .9
$103,246 44.7
36,153 15.763,115 27.4
9,8366,424
4,9173.1883,920
4.32.8
2. II .3 I .7
TOTAL RECEIPTS $ 600,562 100.0 3i 617,766 100.0 3I 599,272 100.0 $399,561 100.0 $230,799 100.0
BUDGET EXPENDITURES®
National Defense 1 2 10,484 26.4 3i 187,417 25.7 3i 159,710 24.3 $105, 189 23.5 $ 74,541 30.31nternat'1 Af fa Irs 8.995 1 . 1 10, 105 1 .4 11.250 t .7 6,111 1 .4 4,066 1 .7Gen. Sci., Space & Tech. 7,745 1 .0 7,000 1 .0 6,358 1.0 4,746 1 . 1 4,030 1 .6Agri c u 1ture 22.206 2.8 14,689 2.0 5,533 0.8 7,717 1 .7 4,852 2.0Nat. Resources i Energy 16,668 2. 1 1 7,676 2.4 23,842 3.6 16,817 3.8 5,942 2.4
Transportat i on 21,385 2.7 20,570 2.8 23,395 3.6 15,445 3.4 9,065 3.7
Comm. Oevel. & Housing 1 I .358 1 .4 11,033 I .5 13,348 2.0 14,409 3.2 5,519 2.3Education & Manpower 26,606 3.3 26,329 3.6 31 ,424 4.8 26,475 5.9 12,735 5.2He a 1th 28,655 3.6 27,435 3.8 26,858 4. 1 16,485 4 . 1 1 7,405 7. 11ncome Security 329,522 41.4 294,615 40.5 264,247 40.2 168,943 37. 7 72,965 29.7
Veteran's Benefits i Serv. 24,846 3. 1 23,958 3.3 22,991 3. 5 10,978 4.2 12,013 49.0Law Enforcement & Justice 5,099 0.6 4,703 0.7 4,762 0.7 3,810 0.9 2,131 0.9Net 1nterest 89,774 11.3 84,995 11.7 68,734 10.5 35,441 7.9 22,782 9.3
Genera I Government 4,704 0.6 4,448 0.6 4,405 0.7 3,442 0.8 2,568 1 . 1General Revenue Sharing 6,454 0.8 6,393 0.9 6,856 1 .0 9,601 2. I 7,351 3.0Less: Undistrib. Intra- go vernmental Transactions - 18,614 - 2.3 - 13,270 - 1 . 8 - 16,509 - 2.5 - 7,242 - 1 . 6 - 12,318 - 5.0
TOTAL EXPENDITURES $ 795,969 100.0 3t 728,375 100.0 3I 657,204 100.0 $448,368 lOO.O $245,647 100.0
Deficit (-) or Surplus (+) -$ 1 95,407 -- -3i 110,609 -- -3k 57.932 -$ 48,807 -- -$ 14,849 —Gross Federal Debt^ $1 ,381,886 -- $1,146,987 -- $1,003,941 -- $780^425 $468,426 —
a. Includes both federal and trust funds.b. Includes unemployment insurance and other insurance and retirement contributions.c. At the end of the fiscal year.
SOURCE: "Budget of the United States Government," fiscal years 1985 and 1984, Executive Office of the President, Office ofManagement and Budget, Washington, D.C.
CHART 8TAX COLLECTIONS IN HAWAII
Total, Federal, and State-Local (In Millions of Dollars)
$3,400
F ISC A L 1973 1974Y EA R S
NOTE: Excludes Unemployment Compensation tax.SO URCE: Compiled by the Tax Foundation of Hawaii from reports of the County Finance Directors and State
Department of Taxation, State of Hawaii; and reports of the Internal Revenue Service, U.S. Department of the Treasury.
40
HAWAII STATE GENERAL FUND FINANCESFiscal Years Ending June 30̂
(In Thousands)
TABLE 33
F i sea I Year
Excess or
Receipts Expenditures Deficiency
Cash Unexpended Unappropriated
Balance Appropriations Surplus
1983 $1 ,252,536 $1 ,344,676 -S 92, 140 $183,652 S 54,135 $129,517
1982 1, 1 85,778 1 ,237,997 - 52,219 275,792 65,828 209,964
1981® 1, 198,680 1 ,092,866 105,814 335,919 104,226 231,692
1900 1,084,860 963,323 121,537 230,105 51 ,073 1 79,0321979 942,455 806,942 55,513 108,560 4 1 ,641 66,927
1978 816,104 835,608 - 19,504 53,054 50,699 2,3551 977t> 737,398 785, 159 - 47,761 72,559 37,353 32,206
1976 900,251 900,385 7,867 142,742 100,933 41,810
1975 823,749 760,326 63,423 I 34 ,875 51 ,409 83,467
1 974 708,294 675,748 32,546 71 ,452 57,634 I 3,010
1973 608,353 595, 1 1 4 I 3,239 38,806 47,645 - 8,739
a. Adjustment of cash balance to reflect a restatement of continuing appropriations for fiscal 1981 in the amount of $7,906,000.
b. 1977 reflects a decrease due to a reclassification of funds; unexpended
appropriations reduced by $22,242. Prior to 1977, federal funds earmarked
for specific purposes were included.
SOURCE: Annual Financial Reports of the Comptroller, Department of Accounting
And General Services, State of Hawaii.
CHART 9GENERAL FUND FINANCIAL POSITION
State of Hawaii
1973
SO URCE: Table 33.
1977
41
HOW GOVERNMENT SPEN DS ITS MONEY
State and local expenditures in 1982 amounted to $2,336 for every person in the state. Only Alaska, the District of Columbia, Minnesota, New York, and Wyoming spent more on a per capita basis. With the exception of public education and highways, Hawaii ranked well above the national average in all expenditure categories.
Another factor which adds to Hawaii 's governmental costs is the exceptionally high number of public employees in relation to the state's population. There are 498 state and local government employees for every 10,000 people in the state. This is comparable to a national average of 468 employees per 10,000 population, and is the 15th highest ratio of public employees to population in the nation. However, while Hawaii ranks high in this comparison, it should be noted that the number of public employees in relation to state population has actually declined over the five year period between 1982 and 1977 when there were 530 public employees for every 10,000 people in the state.
Salaries for these employees is a major cost of operating government. The average monthly salary for Hawaii's public employee during 1982 was $1,669 which placed Hawaii's full-time equivalent worker eleventh highest in the nation. Those in higher education receive the highest average monthly salary in Hawaii of $2 ,072 .
The cost of operating state and county governments in Hawaii during fiscal 1983 totaled more than $2.7 billion. This was more than a 10% increase over the $2.4 billion it took to run government the year before. Of this amount, state government expenditures account for 81% of all public spending in the 50th State. Public education ($429 million), higher education ($261 million), and welfare ($328 million) represented 46% of the state's spending tab. Other major costs include debt service at $199 million, housing at $151 million, and pension costs at $123 million.
The cost of operating county government rose by nearly 6% during fiscal 1983 accounting for more than $510 million in public spending. Because of Hawaii's highly centralized system of government, the counties do not perform many of the functions which local governments on the mainland have traditionally provided. Costly operation of airports, hospitals, courts, and schools are all responsibilities of state government in Hawaii. By far, public safety activities garner the lion's share of local government spending in Hawaii ranging from 25% in Honolulu to 39% on Kauai.
42
PER CAPITA DIRECT GENERAL EXPENDITURESState and Local Government — Fiscal 1982-
TABLE 34
State Rank TotaI
Pub I i c
E d uc.^
H i g h e r
Educ. Hwys.
Hea 11h PoI i ce Con -
W e l f a r e ^ Fire trol'i
Int. on All
Debt O t her®
h a w a I I 6 $ 2 ,336 $ 426 $253 $148 $523 $ I 09 $ I 45 152 $ 579
U.S. Av. -- I ,914 508 183 I 52 474 I 03 83 86 32 I
Ala.
A Iaska
Ar I z .
Ark.
Ca I i f .
Co I o .
Co nn .
De I .
Fla.
Ga.
Idaho
III.
I n d ,
I owa
Kans .
Ky.
La .
Me.
Md.
M a s s .
Mich.
Minn.
Miss.
Mo.
M o n t .
N e b .
Nev .
44
I
24
51
8
I 9
26
I 2
37
32
43
30
48
25
27
47
I 8
38
1 7
2 I
I 6
5
42
49
22
29
7
I ,537
8 , 6 7 3
893
348
243
985
845
I 80
665
730
546
796
455
877
84 I
459
044
66 I
047
969
059
373
577
4 I 4
955
798
25 I
4 I 8
1 ,672
520
40 I
5 I 8
588
537
487
438
428
420
469
463
5 I 8
494
366
532
445
550
494
567
6 I 2
378
404
635
5 I 9
5 I 7
200555
284
145
249
244
107
31 I
147
I 42
I 99
163
187
245
225
160
175
138
188
92
213
21 I
196
I 34
I 6 I
217
185
I 46
757
I 67
141
99
1 75
I 33
198
I 38
185
I 72
142
1 I 8
238
2 I 5
I 79
I 79
I 9 I
200
109
1 I 7
2 202 I 2
125
257
24 t
217
36 I
868
288
333
631
422
42 I
337
364
506
298
466
344
464
389
324
478
403
423
583
600
639
426
358
330
378
433
69
368
I 34
50
144
107
I 1 0
93
120 79
73
I I 9
70
66
76
63
96
72
I 14
121
I I 5
85
57
86
79
72
I 58
60
692
101
53
I I I
106
78
I I 3
84
72
75
79
53
75
88
5 I
86
78
77
83
90
99
54
60
I 1 5
73
157
62
,036
77
57
56
77
127
I 70
56
47
52
90
38
44
I I 8
I I 2
124
8 I
107
106
70
!49
43
48
74
52
86
221 2, 725
322
167
433
265
332
47 I
317
27 I
256
268
183
226
235
205
374
253
387
38 I
288
358
2 12 200
304
244
498
N . H . 4 1 1,615 435 143 195 338 88 65 125 225
N . J . 20 1 ,970 575 126 1 30 436 1 16 86 12 1 380
N. M. 1 1 2, 1 82 643 258 273 40 1 1 02 1 1 3 1 I 4 280N. Y. 4 2 ,640 62 1 155 (45 773 1 44 100 1 78 524
N. C. 45 1 ,480 434 213 I 06 314 70 52 4 1 249
N. D. 1 0 2, 191 579 27 1 279 316 60 87 72 527
Oh io 36 1 ,673 464 154 1 1 5 474 9 1 70 66 239
Okla. 33 1 ,729 498 236 164 4 1 1 80 69 53 2 1 9
Ore. 9 2, 2 3 0 615 229 1 94 375 121 127 202 368
Pa. 35 1 ,678 484 87 135 450 75 73 1 00 275
R. 1 . 1 4 2, 0 7 9 524 168 98 584 125 96 1 70 3 1 3
S. C. 46 1 ,474 467 187 71 386 6 1 60 44 1 9 8-S . D. 3 1 1 , 738 457 1 73 277 289 59 97 85 300
Te nn . 50 1 ,369 351 128 128 353 73 47 68 220Texa s 34 1,691 501 208 196 319 83 64 68 252
Utah 28 1 ,823 586 293 1 68 277 93 84 67 254
Vt. 23 1 ,954 5 1 7 252 219 383 67 90 108 3 1 8
Va. 39 i ,660 478 1 75 1 47 384 89 8 1 66 239
Wa sh . 15 2 , 0 6 3 586 233 209 397 1 07 91 73 368
W. Va. 40 1 ,650 493 123 238 333 46 67 1 1 4 237
Wise. 1 3 2 , 1 5 3 595 258 215 549 122 85 7 1 259
W y o . 3 3, 3 7 3 969 348 504 498 143 1 50 230 531D. C. 2 3,392 528 106 1 38 96 1 270 165 168 1 ,056
NO TE : De ta i 1 may not add to to ta 1 due to round i n g .
a. Includes capital outlay.
b. Includes l i brar ies
c. Includ es v e n d o r p a y m e n t s u n der w e l f a r e p r o g r a m s , I n s t i t utio nal ca re of the
ne edy, a d m i n i s t r a t i o n of w e l f a r e a c t i v i t i e s , and he alth , h o s p i t a l , v e t e r a n s
s e r v i c e s , s e w e r a g e , and o t h e r s a n i t a t i o n e x p e n d i t u r e s .
d. I n c lud es financ ial a d m i n i s t r a t i o n .
e. Includes a i r p o r t s , c o r r e c t i o n s , h o u s i n g and u r ban renewa l, natural r e s o u r c e s
and parks, p u b l i c bu i l d i n g , w a t e r t r a n s p o r t , air t r a n s p o r t a t i o n ,
u n e m p l o y m e n t c o m p e n s a t i o n , and all o t h e r and u n a l l o c a b l e e x p e n d i t u r e s .
SO URCE : " G o v e r n m e n t a l F i n a n c e s in 1 9 81-3 2," S e r i e s GF 82, No. 5, B u reau of the
Ce nsus , U.S. D e p a r t m e n t of C o m m e r c e , W a s h i n g t o n , D.C., O c t o b e r !983.
43
CHART 10HOW STATE GOVERNMENT DOLLARS ARE SPENT
Operating Expenditures — By Functions State of Hawaii — Fiscal 1983
(Dollars in Millions)
STATE GENERAL FUND STATE GENERAL AND SPECIAL FUNDS
■p.
CASH CIP $12— 0.55%
NOTE: See Table 35 for further detail.SO U RCE: Compiled by the Tax Foundation of Hawaii from the 1983 Annual Report of the Comptroller, State of Hawaii.
STATE OPERATING EXPENDITURESState of Hawaii — Selected Fiscal Years*
TABLE 35
oi
F u n c t i o n s i 983 i 982 i98i i978 1973
General Government - Control $ 42,160,372 $ 34,922,365 $ 33,238,388 $ 24,173,802 $ 12,071,949
- Staff 73,693,206 79,580,770 75,905,660 68,322,332 26,827,704
Public Safety - Police & Fire 2,340,081 2,037,809 2,145,099 2,722,793 364,972- Other Protection 69,710,160 60,095,222 52,367,304 79,584,180 29,206,094
Highways 57,207,337 48,937,486 41,126,748 29,056,683 15,672,519
Natural Resources 28,403,965 19,094,014 15,226,480 22,412,856 15,801,187
Health & Sanitation 72,269,838 67,809,881 46,645,050 29,992,192 11,517,898Hospitals & Institutions 96,335,498 84,152,155 79,068,529 73,159,352 43,325,599
Pub I ic We I fare 328,322,855 317 ,194,604 297,812,953 241,795,092 106,855,891
Education - Higher 261,096,594 240,226,613 215,244,412 164,851,274 109,145,760
- Public Education 406,369,727 370,356,199 346,100,015 254,978,555 160,409,573- Libraries 4 Other 22,752,946 22,082,004 19,628,489 29,916,842 7,337,923
Recreation 13,885,134 12,848,298 15,286,301 7,777,310 3,572,744
Utilities & Other Enterprises 76,855,869 59,289,660 41,251,587 37,798,493 35,590,243
Debt Service^ 199,212,768 175,329,846 164,241,421 ' 118,263,916 48,673,955
Retirement 4 Pension 123,442,993 94,877,813 76,253,444 66,604,145 34,772,095Employees' Health 4 Hosp. Ins. 21,116,955 19,715,070 18,005,694 12,024,644 6,361,905
Unemployment Compensation 90,207,383 79,445,226 64,815,660 66,824,352 42,651,201
Grants-in-Aid to Counties 18,173,045 18,273,045 18,242,760 22,327,163 15,767,145Urban Redevelop. & Housing 151,534,980 82,802,846 269,185,873 39,497,326 3,744,095
Miscellaneous 23,696,023 21,103,522 20,139,410 7,760,893 5,944,311Cash Capital Improvements= 11,861,345 48,298,360 28,444,785 59,756,464 47,550,914
Tota I______________________________________ $2,190,649,074 $1,958,472,608 $1,940 , 376 ,062 J. I , 459 , 600 , 657 $783,165,679
NOTE: Due to reclassification of funds. 1973 data not exactly comparable to later years; all interfund transfers
eliminated to avoid duplication.a. Includes general, special, and proprietary fund expenditures; unemployment trust fund is treated as a special
f u n d .b. Debt service on revenue bonds reimbursable from highway funds are included under Highways; from airport and
harbor funds under Utilities; from Sand island receipts., land revolving trust, and Veterans' home loan fundsunder Miscellaneous.
c. Special funds account for $45,252,081 in 1973, $59,620,212 in 1978, $13,939,281 in 1981, $39,852,659 in 1982 and $7,300,545 in 1983.
SOURCE: Compiled by the Tax Foundation of Hawaii from the Annual Reports of the Comptroller, Department of
Accounting and General Services, State of Hawaii.
TABLE 36OPERATING EXPENDITURES" — CITY AND COUNTY OF HONOLULU
Selected Fiscal Years
Object of Expenditure I 983 1982 1981 I 973
Gene raI Government
ControI $ 4,735,039 $ 5,415,795 $
Staff 36.,594.,853 30,,872 ,881
Pub 1i c Safety
Pol ice & Fire 82,,835,.763 72,,772 .2 15
Other Protection 10,,914,,824 10,,582 ,667
Hi ghways 17,,275,,783 17,,368 ,372
Health i Sanitation 35,,530,,903 34,,902 ,402
Recreat i on 27,,305,,583 25,,728 .057
1 nterest 1 5,.279,, 328 12,,533 , 667
Bond Redempt i on 15,. 142,,000 16..327 ,000
Pension & Retirement 32,,658,,679 22.,490 ,832
E c o n . & Urban D e v .^ 17.,680,,283 20,.637 ,749
Mass Trans i t^ 40,.237,,042 36,,682 ,973
M i see 1 1aneous 20 ,598 ,511 20,.438 ,357
Cash Capital Improve. 1 6̂ ,888.,567 4 1 ,. 1 48 ,035
4,992,413 $ 26,054,290
66,669,90 I
10,382,700
15,787,307
29,282,487
23,710,920
10,373,79316,283,000
22,982,187
28,057,082
25,821,791 I 9,270,099
39,247,333
3,582,182 $22,097,094
54,505,033
7,955,499
I I ,664 , 431
23,669, 51 I
I 9, I 30, 563
10,585,068
14,893,327
1 7 ,664 , 500
32,1 10,023
23,355 ,533
12,581,831
51 ,162 ,277
I ,466,673 3, 309 ,7 I 4
3 3 . 1 4 I ,423
6,544,822
8,564,049
12,748,210
10,827,804
8,201,144
10,941,381
8,525,086
10 .2 3 8 . 1 88
3,058 , I 46
3,678,166
9,921,059
TOTAL $373,675,159 $367,909,000 $338,915,303 $304,964,872 $141,165,866
N O T E : TotaIs may noT add to d e t a 1 I d ue to ro un d I n g .
a. All funds expended by the county with the exception of certain bond, revolving,
loan and en terp rise funds. Excludes urban redevelopment land purchases.
b. Includes expend itur es from redevelopment grants.
c. Includes transfers to bus transp orta tion fund which are not reported as part of
operat ing expenditures.
SOURCE: Finance Director's Annual Reports, City and County of Honolulu, State of
Hawa 1 i .
TABLE 37OPERATING EXPENDITURES" — COUNTY OF MAUI
Selected Fiscal Years
Object of Expenditure 1 903 1 962 1961 1 978 1973
General Government
Cont r o 1 $ 77 1, 329 S 699,928 $ 670,047 $ 549,051 $ 301,206Staff 6,572,810 6,133,115 5,395,269 6,519,607 1 ,670,823
Pub 1 i c Safety
P o 1 i ce & F i re 10,961,859 8,941,345 8,044,113 5,981,759 3,649,162Other Protection 2,981,858 1 ,087,968 1 ,057,245 778,215 379,262
Highways 4, 132, 175 4,111 ,474 3,574,581 2 , 744 , 1 32 1 ,604, 794Hea 1 th A San i tat i on 4,819,699 4, 517,978 3,741,027 1,016,887 377,058Hospitals A Institutions 85,603 200,506 134,878 2,359 4,062Pub 1 i c We 1 fare 3,354,631 5,018,394 2,400,030 3,273.517 47,271Public S c h o o 1s 185,219 162,993 157,367 150,678 81 ,825Recreat i on 3,591,840 3,385,721 3,023,838 i ,957,218 1,002,7531 nterest 1 , 122 ,038 1 , 162,085 708,208 891,637 1 ,098, 883Bond Redemption 1 , 105,000 1 , 147,000 1 ,247,000 1 , 308.605 645,577Pension A Retirement 2.915,319 2,272 , 123 2,562,445 2,681,597 1 ,553,034Miscel laneous 3,394,486 3,078,703 1 ,973,342 1,541,959 850,888Cash Capital improvements 5,512,965 2,184,408 2, 1 16,983 8,098,263 321,092
TOTAL $51 ,506, 851 $42,103,741 $36,806,373 $37,495,485 $13,395,690
NOTE: Detail may not add to t o t a 1 due to rounding.
All funds expended by the county with exception of certain revolving and bond fund
expenditures, loan repayments, and Act 97, SLH 1965 expenditures; interfund transfers eliminated to avoid duplication.
SOURCE: inance Director's Annual Financial Reports, County of Maui, State of Hawaii.
46
OPERATING EXPENDITURES* — COUNTY OF HAWAIISelected Fiscal Years
TABLE 38
Object of Expenditure
Genera I Government ControI Staff
Pub I i c Safety Po I J ce & F i re Other Protection
H i ghwaysHeaIth i San i tat i on
Public We 1f a re
Pub I Ic SchooIsRecreat ionI nterest
Bond Redempt t on
Pension i RetirementMass TransitM i see I IaneousCash Capital Improve.
% 1,825,5965,666,I 14
I 7 , I 34 ,725 5,667,568
4,998,9072,687,678 I ,642,971
267,423 5,337,1283,600,094
I ,690,916 7,421 ,098 I ,014,804
I ,355,042 655,289
$ 2,002,767
5,496,619
15,176,742 3,547,676
4,692,389 2,864,561 I ,477,625
256,959 5,096,681 2,898,009 I ,458,644 5,574,336
991 ,078 I ,402,437
I , 104,149
$ 1,606,481
5,383,735
12,945,539 3,016,1555,048,385 2,424,460
I ,277,214 258,866
4, I 52,875 2,534,077 I ,405,019 5,331,285
870,543 I , 375 , 473 2,443,921
% 2,715,799 4,525,057
9,264,3182, I! 5,34 5
2,934.143 I ,402, 7 I 4 1,015,516
230,976
3,207,4473, 243, 7 I 32,905,404 4,552,482
556,370667,600
4,633,433
593,903 I ,848,671
5,659,360 I ,477 , 318 2,098,397
603,241
99,651 256,400
I ,777,591
I ,290,542 718,295
I ,778,744 3,006
520,129 2,342,457
TOTAL $59,001,153 $54,040,652 $50,074,028 $43,970,317 $21,065,706
NOTE: Totals may not add to detail due to rounding.
a. A M funds expended by county with the exception of certain revolving and bond fundexpenditures, loan repayments. Act 97, SLH 1965 funds, and Hilo Hospital special fund. Interfund transfers eliminated to avoid duplication.
SOURCE: Finance Director's Annual Reports, County of Hawaii, State of Hawaii.
TABLE 39OPERATING EXPENDITURES* — COUNTY OF KAUAI
Selected Fiscal Years
Object of Expenditure 1983 1 982 1981 1 978 1973
Genera 1 Government Cont r o 1 $ 830,251 $ 893,423 $ 654,457 $ 599,892 $ 342,692
Staff 4,158,749 4,240,108 3,737,619 3,841,923 1 ,035,995Pub 1i c Safety
P o 1i ce & FI re 6,568,949 5,654,237 5,192,765 5,621,068 2,429,255
Other Protection 2,204,732 596,207 479,527 354,675 377, 186
Hi ghways 2,824,589 1 , 396,094 1,617,977 I ,279,512 1 , 374 , 779Hea 1 th & San i tat ion 1 ,012,378 948,897 837,683 505,424 237,730PubI ic Wei fare 682,219 2,009,260 1 ,839, 779 288,053 40,225
Pub 1i c Schoo1s 122, 128 130,537 128,680 1 19,288 57,22 1
Rec reat i on 1 ,820,243 1 ,771 ,269 1,570,915 1 ,394, 169 536,912
1 nterest I ,672,398 1 ,673,103 802,695 1 ,018,080 512,095
Bond Redemption 15,000 15,000 2,555,000 839,345 220,772Pension & Retirement Salary Adjustment®
2,548,888 1 ,809,003 2, 175,757 1 ,549,983 641,24113,366 12,333 12,921 6,309 14 ,964
Cash Capital Improve. 942,267 1 ,347,657 422, 174 662,281 188,450
Mi see 1 1aneous 2,547, 155 2,702,434 2,424,504 1 ,771 ,108 1 ,045,876
TOTAL $27,963,312 $25.281,160 $24,450,433 $17,851 , 1 1 ! $9,053,392
NOTE: Totals may not add to detai I due to rounding.
a. All funds expended by the county with the exception of certain revolving and bond fund expenditures, loan repayments, and Act 97, SLH 1965 expenditures; Interfund transfers
omitted to avoid duplication.b. Amount not allocated by function.
SOURCE: Finance Director’s Annual Reports, County of Kauai, State of Hawaii.
47
CHART 11OBJECTS OF COUNTY GOVERNMENT EXPENDITURES
Percentage Distribution — By Counties For Fiscal Year 1983
6.97% :i:| 4 .32% ^ 5.66% 10.70% :
............... ■
y ' : - x ’
4.52% \V 'x V .
1 ■ r.”..’..'. ' ■ x ’y>
other
21.01%
12.58% ^ 7 . 2 5 % ̂
.12%
i l i i i12.03%
f 100%
SOURCE: Tables 36-39.
state
HAWA I I
TABLE 40PUBLIC EMPLOYMENT
State and Local Government Full-Time Equivalent Employees Per 10,000 Population, by Function: October 1982
Public Higher Hlth. Police Parks Con- All
Rank Total Educ.® Educ. Hwys. Hosp. Fire Rec.^ Water trol® Qther^
I 5 498 165 56 53 41 29 43 83
U.S. A v . 468 I 74 50 22 56 36 30 80
Ala.
A I aska
Ar i z .
Ark.
Ca I i f .
Co I o .
Con n .
Del .
Fla.
Ga.
I da ho
III.
Ind.
I owa
Kan s .
Ky.
La.
Me.
Md.
Mass .
Mich.
Minn.
Miss.
M o .
M o n t .
Neb .
Nev ,
N. H.
N . J .
N. M.
N. Y.
N. C.
N. D.
Oh i o
Ok I a ,
Ore.
Pa.
R. I .
S. C.
S. D.
Tenn .
Texas
Utah
Vt.
Va.
Wash.
W. Va.
Wi sc.
Wyo.
D. C.
25
I
29
36
42
37
7
30
47
45
I 9
1 0
50
I 2
39
I 34 I
46
33
I 6
40
9
4
26
49
24
5
6
27
1 4
48
8
2 I
5 I
34
20
I 7
32
28
43
3 I
22
35
23
38
3
2
481
820
47 I
453
444
490
437
52 I
449
535
468
425
434
490
530
406
5 I 5
447
512
444
431
458
496
446
530
565
480
4 I 8
482
564
545
479
501
424
530
486
386
456
488
494
4 60
476
443
468
486
453
485
449
659
730
165
266
1 74
185
1 50
187
182
168
I 58
191
187
157
I 78
20 I
206
166
197
2 0 1
1 75
I 75
168
I 70
I 82
171
215
1 94
148
168
2002 I 2
162
I 89
I 93
167
I 99
I 85
I 59
I 5 I
I 95
209
164
205
I 7 1
I 98
197
I 53
2 1 2 I 56
257
I 70
53
68
75
49
52
65
32
88
38
44
56
48
54
63
76
47
49
41
67
26
60
55
65
43
50
82
4 I
47
35
84
33
59
77
43
65
62
24
52
55
59
51
57
86
62
57
63
48
75
80
27
27
85
19
29
13
24
23
27
18
23
31
16
I 9
31
35
22
31
35
23
20
I 5
27
31
22
38
35
22
32
26
28
24
22
29
20
27
26
23
I 8
19
37
25
20
1 8
36
25
22
34
23
47
I 5
87
33
29
58
50
52
54
52
62
12048
37
52
60
54
34
73
26
55
55
47
55
81
65
35
49
63
27
47
59
88
62
41
45
67
4 I
32
44
79
40
61
57
36
26
5 I
39
58
38
84
3139
40
26
38
37
39
30
41
36
29
44
31
25
34
26
34
29
42
49
31
24
28
36
31
28
5 I
36
47
34
45
30
24
32
35
34
30
46
28
27
34
32
28
27
32
31
22
34
42
93
I 5
70
16
I 5
19
18 9
16
19
1 5
23
I 4
1 0
12
17
1 6
2 I
1 7
20
8
I 0
I 6
2!
I 3
36
24
I 7
9
1 0
22
I 0
16
28
I .
I 8
I 9
8
12
I I
19
12
14
1 5
16
I 5
I 8
I 7
I 3
28
I 3
27
89
33
27
30
35
28
43
31
24
35
30
27 30
38
23
32
28
30
29
28
32
25
29
44
38
42
I 8
36
39
36
23
42
30
28
34
30
32
26
39
23
25
26
31
25
29
28
31
48
50
74
163
82
58
86
64
67
94
77
75
57
74
59
64
62
67
73
63
96
76
66
76
59
61
78
109
90
76
78
80
142
74
62
71
83
81
77
97
7 I
58
83
58
58
69
78
92
6 I
75
65
266
NOTE: Detail may not add to total due to rounding.
a. Includes local libraries.
b. includes natural resources.
c. Includes financial, admini str atio n and general control.
d. Includes employ ees in special schools, welfare, employ men t security
administr atio n, correction, sewerage and ot her sanitation, public
service enterprises, state liquor stores, and all other general
g o vern men t functions.
SOURCE: "Public Em ployment in 1982," Series GE 82, No. I, U.S. De partment
of Commerce, Bureau of the Census, Washington, D.C., Septem ber 1983.
49
AVERAGE MONTHLY EARNINGS OF PUBLIC EMPLOYEES State and Local Government Full-Time Equivalent Employees'
October 1982: By Function
TABLE 41
State
HAWAIt
Ran k
State Pub lie Hi gher
Av. Educ.1^ Educ.^ Hwys.
HIth. Pol ice
H o s p . Fire
ParksRec.d Water
Con- Al I
troI® Other ̂
,669 $1 ,653 $2,072 $1,585 $1,420 $1,959 $1,565 $1,653 $1,644 $1,514
U.S. Av. .592 ,576 1,824 ,374 1,822 1,473 1,530 1,543 1,621
Ala.
A I as ka
Ar i z .
Ark.
Ca I i f .
Colo.
Conn .
Del .
Fla.
Ga.
Idaho
M l .
Ind.
I owa
Kans .
Ky.La .
M e .
M d .
Mass .
Mich.
Minn.
Miss.
M o .
M o n t .
N e b .
N e v .
N . H .
J . M.
Y.
C.
0.
Ohio
Okla.
Ore.
Pa.
R. I .
S. C.
S. u.
Tenn .
Texas
Utah
V t.Va.
Wash .
W . V a .
Wise.
Wyo.
D. C.
I 0
50
5
I 9
24
25
32
47
54
8
30
27
37
4 1
40
42
1 2
20
4
9
51
39
2 I
33
5
<5
I 4
29
6
43
I 7
23
38
I 3
22
I 8
49
48
36
28
26
35
31
7
46
16
I 5
2
,290
.595
,730
, 167
,998
,605
,544
,527
,42 I
,255
.367
,772
,440
,505
,352
,324
,525
,303
,658
,590
,89 I
,760
,076
,535
,572
,576
,804
,276
,642
,443
,789
,300
,652
,544
,342
,643
,560
,627
,244
,252
,354
,449
,515
.355
,435
,789
,262
,636
,640
2,080
,223
,684
,622
,090
,959
,519
,583
.576
, 363
, 171
,293
,822
,454
,440
,339
,299
,347
,208
,882
,654
,994
,763
,030
,329
,639
,376
,750
,267
,790
,443
,937
,279
,835
,557
,281
,576
,594
,016
,167
,171
,400
,353
,423
,222 ,584
,693
,306
,648
,626
2,092
I .701
1,977
I ,984
I , 546
2. I 76
I ,975
I , 793
I ,696
I ,707
1 ,628
1 ,555
I ,959
I ,906
1,915
I ,529
I ,605
I ,566
I ,536
I ,591
I ,740
I ,875
2,084
I , 358
I ,604
2,091
I , 525
I ,843
I ,276
1 ,966
I ,705
1 ,975
1 ,505
I ,806
I ,957
I ,678
I ,804
I ,856
I ,674
I ,692
I ,483
1 ,740
I ,787
I ,463
I ,652
I ,848
I ,923
I ,547
1 ,687
1 ,854
2, 159
, I 60
,342
,629
, I 72
,901
906
,477
,474
,283
, 169
,507
,803
, I 50
,420
,289
, 2 1 2
,511
,381
,423
, 385
, 756
,818
914
,277
,664
,326
,866 ,240
,555
.270
,479
, I 98
,484
,480
,217
,584
,357
,461
,067
,300
,075
,439
,762
,357
,264
,848
, 2 1 2 ,634
,900
,878
. 123
, 359
,595
,084
, 788
,578
,267
, I 22
,297
,233
, I 88
, 506
,270
, 32 I
, 196
, I 40
,099
,276
,483
,267
,670
,484
985
,116
, 343
, 121
,735
, I 78
,325
,258
,494
,260
,227
,539
,207
, 389
, 344
,488
, I 70
,069
, I 97
,270
,426
,310
,315
,527
,089
.467
,302
,870
I ,392
5,414
I ,987
I ,227
2, 562
I , 784
I , 769
1,911
1 ,650
I , 307
1 ,454
2,004
1 ,406
I ,654
1 ,456
I ,493
1,419
I ,426
1 ,909
I ,034
2,141
1 ,992
I , 1 78
I ,569
I ,521
I ,636
2,025
I ,546
I , 728
I ,562 2,054
I ,39 1
I ,574
I ,722
1,421
I ,984
I ,872
I ,687
I ,249
I ,362
I ,378
I ,741
I ,754
I .535
I ,616
2, I 02
I ,355
I ,849
I ,748
2,254
1,165
2,422
1,675
1,177
1,811
I ,652
I ,435
I ,229
1,241
I ,208
I ,552
I ,551
1,158
I ,525
I ,385
1,147
I ,260
I ,523
I ,274
1 , 342
I ,746
I ,691
I , 108
I ,342
I ,222
I ,288
I ,687
I ,336
I ,36 1
I ,497
I ,508
I ,288
I ,538
I ,520
1 ,308
i ,600
I .532
1,191
I , I 84
1 ,395
I ,369
I ,371
1 ,565
i ,496
I ,328
I ,725
I , I 79
1,517
I ,726
I ,673
1,253
2,952
1 ,622
I ,095
2 , 0 1 2 I , 779
I ,742
I ,297
I ,407
I ,122
I ,292
I ,940
1,185
I ,556
I ,302
I ,231
1 ,282
I ,254
I ,594
I ,398
I ,84 I
I ,825
978
I ,282
I ,386
I ,473
I ,906
I ,34 I
1,518
I .272
I ,680
I , 162
I ,489
1 ,551
I , I 20
I .814
I ,521
I ,250
1 , 125
I ,253
I ,249
1,311
1 ,482
I ,290
I ,336
I ,932
I ,026
I ,680
I ,507
2,077
i ,499
2,700
I ,612
I , 107
1,913
I ,610
I ,545
I ,454
1,515
I ,334
I , 342
I ,457
I ,086
I ,520
I ,276
I ,272
I , 324
I ,258
I ,647
I ,493
I ,726
1,718
1,147
I ,258
1 ,390
I ,261
I ,747
I ,390
I ,528
I , 356
I ,781
1 .321
I ,279
I , 368
i , 576
I ,586
I ,371
I ,478
I ,245
I ,231
I ,361
I ,534
1 ,663
I ,380
I ,463
1 ,703
1,153
I ,636
I ,540
I ,289
2,698
1,741
1,179
2 , 0 0 0 I ,622
I ,436
I ,484
I ,419
1 ,278
1 ,400
I , 700
I , 383
1,419
I , 339
I ,319
1,315
I , 535
1 ,428
I ,604
1,816
I ,658
1 ,042
1,312
! ,409
I ,529
! ,824
1,177
I , 387
I , 352
I ,757
I ,221
I ,442
I ,409
I , 362
I .701
I ,504
I ,496
I ,253
I ,320
1 , 2 2 0 I ,472
I ,646
I ,387
1 , 342
I ,861
I , I 35
1 ,573
1,611
a. C o m put ed by the Tax Fo unda tion of Hawaii from Oc to b e r 1982 payroll data.
b. Includes instructional and ot her local school staff and local library personnel.
c. Includes instruction and other personnel.
d. Includes natural resources.
e. Includes financial a d m i n i s t r a t i o n and other general control.
f. Includes special schools, we lfare, em ploy ment securi ty admini stra tion ,
correction, sewera ge and other sanitation, other general g o v e r n m e n t functions,
and public se rvic e en te r p r i s e s other than water.
SOURCE: "P ublFc E m ploy ment in 1982," Series GE 82, No. I., U.S. D e p art ment of
Commerce, Bu reau of the Census, Wa shington, D.C., Septem ber 1983.
50
EM PLOYEES’ RETIREMENT SYSTEMReceipts, Expenditures, and Reserves
State of Hawaii — Selected Fiscal Years (In Thousands)
TABLE 42
1983 1 982 1 98 1 1 978 1973
S O U R C E OF R E C E I P T S
R e t i r e m e n t S y s t e m C o n t r i b u t i o n s
St a t e S 107, 175 $ 7 3 , 0 8 6 S 65 , 0 4 9 % 4 3 , 1 5 0 $ 2 8 , 0 8 6
C o u n t i es 3 6 , 6 4 0 2 2 , 6 7 2 2 0 , 8 6 3 2 0 , 0 7 4 8,998
Emp 1o y e e s 7 9 , 6 1 0 7 2 , 0 5 2 6 6 , 0 9 2 5 4 ,617 3 2 ,852
So cial S e c u r i t y C o n t r i b u t i o n s ^
St a t e and C o u n t i e s 5 5 , 2 7 6 49 ,634 4 9 , 4 5 9 3 0 ,775 14,874
Emp 1o y e e s 5 5 , 2 7 6 4 9 , 6 3 4 4 9 , 4 5 9 3 0 ,775 I 4 , 874
A d m i n i s t r a t i o n 1,215 1,145 91 8 782 426
E a r n i n g s f r o m I n v e s t m e n t s 178,791 13 5,60 3 13 1,51 2 5 8 , 5 1 0 4 6 ,854
T O T A L $ 5 1 3 , 9 8 3 $ 4 0 3 , 8 2 6 S 3 8 3 , 3 5 2 $ 2 3 8 , 6 8 3 $1 4 6 , 9 4 4
O B J E C T OF E X P E N D I T U R E S
A d m i n i s t r a t i on S 1,215 $ 1,145 % 9 1 8 $ 775 S 426
Be n e f i ts 9 5 , 8 0 7 8 4 , 6 5 8 7 5 , 8 7 0 6 2 , 4 3 3 27,871
R e f u n d s an d W l t h d r a w l s 2 8 , 9 2 4 24 ,899 2 2 , 7 9 5 13 ,038 9 , 4 6 8
Soc i a 1 S e c u r 1ty 11 0,552 9 9 , 2 6 8 9 8 , 9 1 8 61 ,550 2 9 , 7 4 8
T O T A L $ 2 3 6 , 4 9 8 $ 2 0 9 , 9 7 0 $ 1 98,501 S 137,796 $ 6 7 , 5 1 3
C A S H A N D I N V E S T M E N T AS OF JUNE 30
Ca sh s 6 , 4 0 5 % 5, 380 $ 5, 6 8 9 S 6,671 $ 719
C e r t i f i c a t e s of D e p o s i t 3 3 , 2 7 5 25 , 524 •157, 354 2 1 5 , 3 9 4 8 0 ,414
1n v e s t m e n t s
B o n d s 1 , 0 1 3 , 2 9 2 8 9 8 , 9 8 7 66 7,571 24 5 , 8 2 0 102,022
S t o c k s 4 0 6 , 4 2 0 260 , 325 19 9,55 8 20 1 , 3 4 6 198,964
M o r t g a g e s 4 3 8 , 4 5 9 4 3 2 , 7 7 6 4 0 8 , 2 3 6 3 1 1 , 5 0 5 140,039
T O T A L $ 1 , 89 7,851 $1 ,6 2 2,9 92 $ 1,4 3 8 , 2 0 8 $ 9 8 0 , 5 5 6 $522 , 158
M E M B E R S IN S Y S T E M 5 1.6 49 .8 49.4 47.3 44. 5
E a r n i n g s as % of i n v e s t m e n t s ^ 9.4 8.5 10.3 7. 7 10.6
a. C a l c u l a t e d by d i v i d i n g So cial S e c u r I t y d i s b u r s e m e n t s i n hal f .
" E a r n i n g s fr o m i n v e s t m e n t s " d i v i d e d by total " i n v e s t m e n t s . "
S O U R C E : C o m p i l e d by th e D e p a r t m e n t of B u d g e t a n d F i n a n c e , E m p l o y e e s ' R e t i r e m e n t S y s t e m , S t ate of Ha waii an d " S t a t e
G o v e r n m e n t F i n a n c e s , " 1973 e d i t i o n , U.S. D e p a r t m e n t of C o m m e r c e , B u r e a u of th e C e n s u s , W a s h i n g t o n , D.C.
TABLE 43COMPENSATION RATES IN SELECTED POSITIONS
Private Industry and State-County Governments
P r i v a t e
I n dust ry®
S t a t e - C o u n t y
G o v e r n m e n t s ®
P r i v a t e
Industry
Job C l a s s i f i c a t i o n M a x . Med I an
M o n t h l y S a lary Rates
A c c o u n t C l e r k (Sr . )
Cash i er
C l erk
C l e r k (Jr.)
C l e r k (P e r s o n n e I )
C l e r k (Sr. )
C l e r k (S teno )
C u s . S e r v . C l e r k
Data Entry Oper.
D i e t i c i a n
Eng i neer i ng A i de
Engr. Draft Tech.
H o s p . A t t e n d e n t
Hosp. Wa rd Cl e r k
Land S u r v e y o r
Med. T e c h n o l o g i s t
N u r s e (P ract i caI )
N u r s e (Sta f f )
Occup. T h e r a p i s t
S e c r e t a r y
S e c r e t a r y (Priva te)
Sw i t ch boa rd Oper.
Typ i St (S r .)
U n d e r w r i t e r
H o u r l y W a g e Ra t e s
I 652
523
600
58!
775
725
775
523
650
I ,695
823
900
692
683
1 , I 26
1,187
600
I ,250
I ,244
630
900
600
720
900
$ 2 ,420
2,141
2,274
1 ,852
2,617
2,718
2,054
2, 303
2,181
2, I 80
1,917
2.794
I ,473
I , 543
2. 794
2,419
1 ,825
2,270
2,004
2,214
2,658
I ,947
2, 0 7 3
2,425
$1 ,056
I ,056
937
881
I ,094
I ,056
1 ,023
I ,094
995
I ,398
1 ,094
1 ,336
929
937
I ,34 3
I , 398
I , 124
I ,604
I ,398
I , I 30
I ,200
908
995
$ i ,438
I ,438
I , 336
I , 1 58
1,614
I ,551
1 ,386
I ,493
I , 336
2.077
1 ,493
I ,932
I ,245
I , 536
I ,987
2.077
I ,569
2,088
2.077
I ,551
2, 213
1 ,288
1 ,336
$1 ,229
! , 168
965
848
I ,239
I ,200
1,17 1
1,291
I ,024
I ,930
I ,297
1,716
1,011
I ,200
I ,545
1,910
I ,37 I
I ,915
1,915
I ,230
I ,482
I ,239
I ,090
I ,470
$1,271
I ,046
I ,028
898
I ,278
1,270
I ,250
1 ,357
I ,072
I ,947
I ,322
1 ,804
I ,018
I , I 66
I ,668
I ,922
I , 346
I ,875
1,819
I ,256
I ,520
I ,228
1,125
I ,537
Au to M e e h a n \ c $6 .00 $1 6.42 $7.85 $ 8.96 $ 8.92 $ 9. 70
Au to M e c h a n i c H e l p e r 4.00 14.31 6.52 7.17 7.49 7. 70
Bid. Ma i n t . Repa i rer 4.00 13.50 7.66 8.51 8.57 8. 63
C a r p e n t e r (Ma i n t . ) 5.61 16.42 7.66 8.5 1 8. 92 9. 36
C o o k (Ass i s t a n t ) 3.55 10.21 6. 52 7.17 6.24 6.07
Co ok (G ener a 1 ) 4.00 1 1 .02 7.11 7. 90 8. 54 8. 05
E 1ect r i cI an (Ma i n t ) . 7.72 16. 31 7. 85 8. 72 9.46 10.75
E 1e c t r o n I c T e c h . 8.68 18.00 8. 30 12. 18 13.44 13.48
G r e e n s k e e p e r (Golf Co ur s e ) 4.80 9. 26 6. 12 6. 70 6.20 6.29
Grou n d s keepe r 3.35 9.11 6. 08 6. 63 6.21 5.95
J a n i t o r (H e a v y ) 5. 35 1 1 .68 6. 08 6 . 6 3 6.04 5.81
Ki tc h e n H e lper 5.35 8.53 6. 08 6.63 5.61 5. 49
La bo r e r (Heavy) 4. 79 13.43 6.12 6. 69 7.02 7.05
La bo rer (Light) 3.35 9, 35 6.08 6. 63 6. 35 6.5 1
P a i n t e r (Ma i n t . ) 4. 32 13. 14 7. 66 8.5 1 8.92 9. 32
PI umber (Ma i n t .) 7.73 12.49 7.85 8. 72 9.14 9.69
S e c u r i t y Attend. 3. 55 8.50 5.24 6.92 6.40 6. 06
T r a d e s He 1 per 3. 50 10.13 6, 52 7.17 7.49 7.32
T r u c k Dr i ver 3.35 10.77 6.31 6.92 7.27 7.0 1
T r u c k Dr i ver Bb 4.33 13.19 6.71 7.4 1 7.65 8.29
T r u c k Dr i ver Cb 5.00 15.11 6. 92 7.66 8.85 9. 50
W a r e h o u s e W o r k e r 3. 35 16.09 6.31 6.92 8.09 7.94
W a s h e r 4. 50 7.02 6.12 6.69 5.71 5.74
NOTE: R e s u l t s of s a m p l i n g 5 I 4 e s t a b 1 i sh me n t s emp 1oy i ng 41 ,909 pe rs o n s d u ring
June, July and A u g u s t of 1983. C a u t i o n m u s t be e x e r c i s e d in m a k i n g
c o m p a r i s o n s due to v a r i a t i o n s am o n g Jo bs and f r inge benefi ts.
b.
A v e r a g e of s a l a r y ranges.
A = c a p a c i t y of under 1.5 tons; B = ,.5 to 5 tons; C = 5 to ns and over.
SOURCE: "Pay Ra t e s in Ha waii , P r i v a t e E m p l o y m e n t , G o v e r n m e n t E m p l o y m e n t , "
Hawaii E m p l o y e r s C o u n c i l , R e s e a r c h D e p a r t m e n t , Special P u b l i c a t i o n
No. 155, S e p t e m b e r 1983.
52
CLASSROOM TEACHERS’ SALARIES: 1982-1983Estimated Average Annual Salaries^
TABLE 44
A I I T e a che rs
EI emen ta ry Se c o n d a r y Amount
% Increase
o v e r I98i-I962t>
$ 25,335 $24,024 $24,796 10.00U . S . A v g . 2 0 ,205 21 ,380 20 ,715 3.22
A l a b a m a
Al aska
Ar i zona
A r k a n s a s
C a 1 I forn i a
Co Io ra do
Con nect i cut
D e l a w a r e
Florida
Ge o r g i a
I daho
Illinois
Indiana
I owa
Kansas
Kentuc ky
Lou i s i ana
Maine
Mary I and
M a s s a c h u s e t t s
M i ch i gan
M i nn esot a
Missis sipp i
M i ssou r i
Mo ntan a
N e b ras ka
Nevada
New H a mpsh i re
New Jersey
New M e x i co
New York
North Ca r o I i na
North Da kota
Oh i o
Ok Iahoma
Or egon
P e n n s y l v a n i a
Rhode Island
South C a r oli na
South Da kota
T e nn e s s e e
Texas
Utah
V ermont
Virgin ia
Wash i ngton
West V i rg i n i a
W i scon s i n
Wy om i n g
Dist, of Co Iumb i
1 7 ,400
33,784
19,860
14,579
2 3 ,465
2 I ,066
2 0 ,405
2 0 ,078
18,633
17,111
1 6 ,920
2 I ,400
19,693
18,542
18,146
1 7,929
18, 120
15,755
2 I ,780
2 1 , 1 9 3
2 6 ,340
22 , I I 5
1 4,083
I 7,031
16,987
16,650
21 ,710
16,438
21 ,142
19,730
24, I 50
I 7,476
I 7 ,680
I 9,550
1 7,780
21 ,309
2 i ,098
24 ,070
16,027
I 5,586
I 7,530
19,007
I 9,066
I 5,794
1 7,875
2 3 ,120
16,923
2 I ,062
2 3 ,210
2 5 , 6 1 0
18,000
34, 154
2 0 , 2 2 0 15,459
25.551
22 ,29 I
21 ,250
21 ,075
18,058
17,847
18,500
24 ,036
20,554
19,892
18,317
19,270
18,915
17,073
23, 142
21 .626
26 ,800
23,574
14,604
10,012
20.552
18,173
22 ,480
16,678
22 ,06 I
2 I , I 30
25 ,700
17 ,697
19,1 10
2 0 ,590
18,790
22,536
21,241
22, I 54
17,183
15,988
I 7,470
20 ,225
20 ,970
16,747
19,426
23 ,906
17,813
22 ,024
24 ,710
2 5 ,610
17,850
33 ,983
19,962
15,029
2 4 ,055
2 I ,470
20,731
2 0 ,625
18,275
17.412
1 7,585
2 2 ,315
20, 123
19,257
18,231
18,385
18,420
16,248
2 2 ,786
2 1 ,440
2 6 ,556
2 2 ,296
14,320
17,521
19.488
17.412
2 2 ,070
16.549
2 1 , 536
2 0 ,470
25 ,000
17,585
18,390
20 ,004
18.270
21 ,746
2 I , I 78
23 ,175
16,523
15,595
17,300
19.550
19,859
16.271
18,535
2 5 .488
I 7,322
21 ,496
2 3 ,690
2 5 ,610
57
I
25
50
6
1 7
20
2 I
54
4 I
38
I I
23
29
36
33
31
48
1 01 a2
12
51
40
28
42
I 3
45
I 5
22
4
39
32
24
35
I 4
I 9
9
46
49
43
27
26
47
30
8
44
I 6
7
3
14.42
6. 45
10.81
6 I
65
67
80
92
9 1
4 I
22
I 6
06
05
09
33
( 0.43)
7. 57
7.89
14.12
18.81
12.00 I .31
6. 75
9.67
5.08
9.77
12.57
8. I 7
9. 52
6.67
3.76
3.98
7.84
12.71
7.10
8.7 1
7.00
8.92
5.97
6.72
11.19
9.40
10.57
8.98
2. 33
1.19
10.08
11.49
5. 54
a. Limited to c l a s s r o o m t e a c h e r s e x c l u d i n g p r i nci pals , su p e r v i s o r s , librarians,
g u i d a n c e and ps ycho logi cal pe rson nel, and re lated in structional wo rkers.
I 981 - I 982 rev i sed d a t a .
S O U R C E : " E s t i m a t e s of School S t a t i s t i c s 1983-84," NEA R e sear ch, National
Ed uc a t i o n As s o c i a t i o n , 1984, (copyr ight 1984).
53
TABLE 45ESTIMATED PUPIL-TEACHER RATIOS AND
PER CAPITA DIRECT SCHOOL EXPENDITURES
Per Capita Direct Expenditures - Local Schools
PupiI-Teacher Ratios^
Elementary Secondary Total
Capital
Outlay
Total Expenditures
19.3 20. I 19.7 569. 66 % 597. 84 44
457. 71 468. 34 --
31 3.. 36 354 .02 48
1 ,232., 16 1 .577. 94 1
406., 1 4 483. 1 3 20
340., 50 354 .54 47
471 .,25 484 .74 18
484 .,22 555. 77 8
46 1 ., 1 3 481 .74 22
415., 82 424 .93 37
365.,95 412. 44 39
366.,57 402., 74 43
366.,03 393. 63 45
407..30 430. 6 8 34
379..45 4 16. 1 5 38
448..93 4 78. 68 25
4 38.,81 472. 96 25
503..28 518. 05 50
440., 74 475. 60 24
380..94 404 .83 4 1
453., 52 483. 44 19
449 ,32 456 .. 12 29
498..35 517. 22 1 4
535,.85 572.. 77 6
325,. 78 340. 78 49
362,, 1 5 379.. 77 46544..25 583.,99 5448,. 37 486. 33 1 7
440,, 99 488. 98 i 6384,,61 408. 09 40
506,.02 535., 2 1 1 3
531 ,, 77 604. 89 5538,,05 559.,42 7
387,,62 403.,83 42
49 1 ., 62 537., 70 12
420,. 12 444 .,46 30
399,,69 461 .,66 26
551 ,,83 584 .,49 4
408,. 1 4 431 ..54 35
418,.51 437.,04 32390,, 74 428., 56 35397,, 88 426., 1 2 36
292., 70 307., 1 7 51
42 1 ,,97 481 ..75 2 1466.. 46 54 1 .,97 10
432..31 460..53 27
42 I ,.79 44 1.. 33 31
472..84 54 1 ,, 1 5 1 1
428,. 12 456..66 28
519.. 30 554 ,. 34 9
724,.97 923..51 2
471 ,.60 508.. 73 15
U . S . A v . 16.i 18.6 30.63
Ala.
A I aska
Ar i z . Ark .
Ca 1 i f .
Co I o .
Conn .
Oe I .
Fla.
G a .I d a h o
III.
Ind.
I owa
Kans.
Ky.
La .
Me.
Md .
M a s s .
Mich.
Minn.
Miss.
Mo.
Mont. N e b .
N e v .
N . H .
N. J . N. M.
N. Y.
N. C.
N. D.
Ohio
Okie
Ore
Pa.
R.S.
S . D.
Tenn .
Texas
Utah
V t .
Va.
W a s h .
W. Va.
Wise.
W y o .0. C.
19.5
I 7.6
2 I .
2 0 . 25.
2 0 .I 7.
I 8.
I 7. 19.
22.
19.20.7
I a.6
1 7.320.8
2 1.018.9
I 9 . 8
27.9
22 . 4 18.6
1 3 . 8
2 3.8
16.6
16.5 2 1.3
18.3 I 7.4
18.4
I 7.6
23. I 17.1
21 .7 18.8
18.6
17.8
2 0 . 62 0 . 816.5
24.017.9
23.916.4
1 8.0
2 1,018.4
16.9
12.7
16. I
17.5
12.4 22 . 5
16.4
I 9.6
16. I 1 2 . 015.7
19.517.7
19.216.418.9
14.5 I 3.619.1
I 3. 714.5
17.6
10.425.4
17.518.2
M . I
14.7
14.320.5
14.313.6
18.4
15. 3 15. I
12.917.214.9
16.4
16.6
i 7.2
I 5.814.5
16.2
17.725.4
13.1
16.222.4
15.1
15.0
20.0
18.3
18.5
14.8
2 1.5 18.2
23.5
18.615.2
17. I18. I
18.6
2 1 . 0 16. I
19.8
16.415.6
2 0 . 218.3
17.318.6
I 7.822.9 18.0
18.517.5 16.0
15.5
20.9
16.4
15,8
18.4
16.4
2 0 . 015.519.7 16.9
17.7
17.2
18.8
19.0
15.8
2 I ,
17, 24,
14,
17, 21 ,
I
85
6
3 6
16.9
16.0
15. I 17.0
40.66
345.78
76.9914.04
13.49
71 .55 20.61
9.1146.49
36. 17
27.60 23. 38
36.70
29. 75
34 . I 5
14.77
34.86 23.89
30. 12
6.8018.87
36.92 I 5 . 00
17.62 39. 74
37 . 96
47 . 99 23.48
29. 19
73. 12
21 . 37 16.21
45.88 16.34
61.97
32.66
23.40
18.73
37.62 28.24
14.47
59 . 78
75.51 28.22 I 9. 54
68. 31
28.54
35.04
I 98.54
37. I 3
NOTE: Per capita expenditures do not correspond with Table 34 since expenditures
for supervision of local schools, state schools for the handicapped, and
other similar special educational programs have been eliminated.
a. Estimated for the 1982-83 school year by dividing public school fall enrollment
by the number of classroom teachers as reported by the National Education
Assoclat i o n .b. As reported by the U.S. Department of Commerce for fiscal 1982.
SOURCE: "Estimates of School Statistics, 1983-84," NEA Research, NationalEducation Association, 1984 (copyright 1984); "Governmental Finances in
1981-82," Series GF 82, No. 5, U. S. Department of Commerce, Bureau
of the Census, Washington, D.C., October 1983.
54
TABLE 46HAWAII PUBLIC SCHOOL COSTS
Selected Fiscal Years*
oi01
O b j e c t o t E x p e n d i t u r e i9 83 i 9 8 2 i 9 8 I I 9 7 8
S u b - t o t a i $ 4 9 7 , 6 7 9 , 3 6 7 $ 4 3 2 , 2 0 2 , 0 3 3 $ 4 0 2 , 8 4 3 , 2 7 2 $ 3 2 4 , 3 9 9 , 2 3 6
i 9 7 3
A d m i n i s t r a t i o n ' $ 2 9 , 4 i 2 , i 3 9 $ 2 8 , i 3 i , 8 6 0 $ 2 5 , 1 7 7 , 9 8 6 $ 1 8 , 7 5 3 , 6 6 3 $ i 0 , i 3 i , 0 5 i
i n s t r u c t i o n : P e r s o n a l S e r v i c e s 2 4 9 , 0 2 5 , 3 8 3 2 2 6 , 8 3 6 , 0 9 9 2 0 9 , 0 5 4 , 4 4 6 1 7 2 , 6 8 8 , 7 7 8 9 9 , 0 5 8 , 1 7 7
S u p p l i e s 2 4 , 7 3 1 , 8 6 5 2 3 , 3 4 6 , 2 2 0 2 3 , 0 6 8 , 4 2 8 1 8 , 5 4 6 , 4 4 4 9 , 6 8 2 , 9 5 7
F o o d S e r v i c e s : P e r s o n a l S e r v i c e s 1 6 , 3 2 6 , 3 7 8 1 3 , 8 4 6 , 4 1 2 1 2 , 7 4 3 , 7 1 4 9 , 6 7 4 , 7 3 6 5 , 9 4 3 , 6 7 0
S u p p l i e s 1 6 , 6 4 4 , 9 1 7 1 6 , 7 7 2 , 9 4 4 1 7 , 8 3 8 , 3 9 1 1 2 , 4 6 0 , 6 5 3 9 , 8 2 0 , 4 8 4
A t t e n d a n c e 4 H e a l t h S e r v i c e s 1 6 , 6 2 6 , 0 6 2 1 4 , 8 3 2 , 1 0 0 1 4 , 3 3 0 , 9 7 2 1 1 , 2 2 0 , 5 4 9 3 , 6 8 7 , 7 6 7
P u p i l T r a n s p o r t a t i o n S e r v i c e s 1 4 , 7 4 1 , 1 9 2 1 3 , 2 9 3 , 9 9 1 1 0 , 9 2 8 , 2 0 9 7 , 4 4 1 , 3 3 0 3 , 3 7 2 , 6 9 4
O p e r a t i o n o t S c h o o l P l a n t b 2 9 , 5 3 2 , 8 4 7 2 8 , 6 3 0 , 4 0 6 2 4 , 0 5 2 , 2 2 1 1 5 , 7 2 2 , 1 0 1 5 , 7 8 0 , 2 1 0
M a i n t e n a n c e of S c h o o l P l a n t 1 4 , 2 0 9 , 6 4 2 1 3 , 0 0 0 , 6 2 3 1 3 , 4 3 6 , 7 5 8 1 1 , 2 1 9 , 2 6 1 6 , 5 1 2 , 5 7 4
R e t i r e . , S . S . , M e d . Ins., C o n t r i b . 8 3 , 9 2 2 , 3 4 7 5 0 , 8 7 1 , 5 6 2 4 8 , 9 3 2 , 5 1 4 4 2 , 4 0 8 , 8 1 5 2 0 , 7 7 2 , 5 6 3
W o r k e r s ' C o m p e n s a t i o n C 9 8 6 , 4 7 7 1 , 0 6 3 , 6 1 0 1 , 2 9 7 , 3 3 6 8 0 7 , 5 7 1 1 , 2 1 7 , 5 0 3
D e b t R e t i r e m e n t : I n t e r e s t 1 6 0 , 8 1 2 2 0 7 , 8 7 6 2 5 9 , 7 5 3 5 0 7 , 3 2 0 1 , 1 3 8 , 7 9 9
P r i n c i p a l 1 , 3 4 9 , 3 0 6 1 , 3 6 8 , 3 3 0 1 , 7 2 2 , 5 4 4 2 , 9 6 8 , 0 1 5 3 , 9 9 5 , 2 9 3
$ 1 8 1 , 1 1 3 , 7 4 2
C a p i t a l O u t 1 ay''
A d u i t E d u c a t i on
H u b lie L i b r a r i es
S u m m e r S c h o o l
A t h 1e t i c F u n d s
$ 2 3 , 3 0 4 , 8 9 0
2 , 8 8 2 , 0 7 4
1 2 , 3 6 5 , 6 1 0
8 4 9 , 7 0 5
7 4 4 , 9 9 7
$ 1 7 , 2 3 7 , 0 0 0
2 , 9 2 0 , 8 2 1
1 2 , 1 6 0 , 8 4 8
8 4 8 , 6 6 0
7 5 3 , 9 1 5
$ 3 0 , 8 6 0 , 0 0 0
2 , 5 1 0 , 7 0 7
1 0 , 2 9 9 , 3 4 3
7 0 7 , 3 3 0
7 7 6 , 3 9 4
$ 2 3 , 8 1 0 , 0 0 0
2 , 5 8 8 , 4 3 2
7 , 6 5 6 , 8 0 9
5 1 9 , 6 6 4
7 4 1 , 6 3 7
$ 2 6 , 4 8 4 , 0 0 1
8 , 4 4 0 , 2 2 5
4 , 9 0 3 , 6 8 5
4 7 9 , 3 5 5
6 0 3 , 4 0 4
T o t a l $ 5 3 7 , 8 2 6 , 6 4 3 $ 4 6 6 , 1 2 3 , 2 7 7 $ 4 4 7 , 9 9 7 , 0 4 6 $ 3 5 9 , 7 1 5 , 7 7 8 $ 2 2 2 , 0 2 4 , 4 1 2
A v e r a g e D a i l y E n r o l l m e n t 1 6 0 , 6 6 1 1 6 0 , 0 4 2 1 6 3 , 7 3 3 1 7 1 , 0 3 0 1 8 1 , 5 7 4
A v e r a g e D a i l y A t t e n d a n c e 1 4 9 , 6 9 6 1 4 8 , 6 3 6 1 5 1 , 7 1 3 1 5 7 , 3 1 2 1 6 6 , 5 0 3
N O T E : D a t a n o t s t r i c t l y c o m p a r a b l e d u e t o r e v i s e d m e t h o d s o f r e p o r t i n g .
a. I n c l u d e s e x p e n d i t u r e s f r o m f e d e r a l , s t a t e , a n d c o u n t y f u n d s ; d o e s n o t i n c l u d e all c o s t s a t t r i b u t a b l e to
o p e r a t i o n of t h e d e p a r t m e n t of e d u c a t i o n .
b. I n c l u d e s a p p r o p r i a t i o n fo r s a f e t y a n d s e c u r i t y s y s t e m s to r 19 81, 1982, a n d 1933.
c. I n c l u d e s u n e m p l o y m e n t c o m p e n s a t i o n .
d. B o n d f u n d e x p e n d i t u r e s n o t i n c l u d e d .
S O U R C E : A n n u a l F i n a n c i a l R e p o r t s , O f f i c e of B u s i n e s s S e r v i c e s , D e p a r t m e n t o f E d u c a t i o n , S t a t e of H a w a i i
CHART 12TRENDS IN HAWAII SCHOOL ENROLLMENT
Fall 1973-1983
Thousands
CJl05
1973 1974 1975 1976 1960 1981
’includes enrollment for partial as well as full federal impact-area aid, 1983 estimated.
‘•Fall full- and part-time enrollment in day time credit courses. Includes University of Hawaii system and enrollment in technical schools.
SOURCE: Student Information Services, Department of Education, State of Hawaii; University Relations, University of Hawaii.
TABLE 47UNIVERSITY OF HAWAII
Current Income and Expenditures — Selected Fiscal Years^
1983 1981 1978 1973
R E V E N U E S
For E d u c a t i o n a l P u r p o s e s $ ( 2 5 8 , 3 4 5 , 3 1 0 ) $ ( 2 3 9 , 1 4 1 , 0 1 8 ) $ ( 2 1 9 , 2 1 7 , 6 4 3 ) $ { 1 6 3 , 9 1 3 , 1 7 4 ) $( 1 0 9 , 0 8 5 , 0 1 5 )
F e d e r a 1 Fu n d s 4 9 , 4 1 6 , 3 0 4 5 2 , 7 1 3 , 0 5 7 51 , 5 2 4 , 9 4 5 35, 103,970 35 , 107 , 777
S t a t e A p p r o p r i a t i o n s 1 92 , 178, 378 171 , 3 42,7 82 1 5 1 , 6 1 5 , 8 7 8 1 1 8 , 3 4 3 , 6 4 0 6 6 , 9 3 3 , 1 0 6
U n i v e r s i t y Fu n d s (: 16 ,7 5 0 , 6 2 8 ) ( 15 ,0 8 5 , 1 7 9 ) ( 16 ,0 7 6 , 8 2 0 ) ( 10 ,4 6 5 , 5 6 4 ) ( 7 , 0 4 4 , 1 3 2 )
S t u d e n t Fe e s ^ 6 , 2 4 6 , 6 4 4 5 , 7 9 3 , 7 9 8 5, 3 8 8 , 8 9 1 4, 102,418 2 , 583, 601
D e p a r t m e n t a l E a r n i n g s 3 , 4 0 5 , 6 6 4 3 , 4 1 0 , 9 0 0 4 , 7 3 7 , 0 5 3 2, 74 4 , 2 9 1 1 ,220,8 08
Gi fts and G r a n t s 6 , 5 1 7 , 6 9 2 5, 181 ,526 5 , 3 9 2 , 4 6 3 2 , 8 7 7 , 2 3 6 2 , 6 8 5 , 8 5 4
A 1 1 O t h e r 5 8 0 , 6 2 8 6 9 8 , 9 5 5 5 5 8 , 4 1 3 7 4 1 , 6 1 9 55 3, 8 6 9
For N o n - E d u c a t i o n a 1 P r o g r a m s (: 2 5 , 5 9 1 , 2 7 4 ) C 23, 15 9,975) ( 21 , 2 2 5 , 8 5 2 1 ( 15 ,0 6 4 , 2 0 1 ) { 9 , 5 6 2 , 3 9 2 )
A u x i l i a r y E n t e r p r i s e s 2 5 , 5 9 1 , 2 7 4 2 3 , I 5 9 , 9 7 5 2 1 , 2 2 5 , 8 5 2 15,064,201 8 , 2 3 4 , 7 4 7
O t h e r S o u r c e s - - — -- — I, 3 2 7,6 45
T O T A L R E V E N U E S $ 2 8 3 , 9 3 6 , 5 8 4 $ 2 6 2 , 3 0 0 , 9 9 3 $ 2 4 0 , 4 4 3 , 4 9 5 $ 1 7 8 , 9 7 7 , 5 7 5 $ 1 1 8 , 6 4 7 , 4 0 7
E X P E N D I T U R E S
For E d u c a t i o n a l P u r p o s e s $ ( 2 5 9 , 2 3 6 , 1 3 3 ) $ ( 2 3 4 , 7 9 3 , 4 8 8 ) $ ( 2 1 5 , 7 9 4 , 5 1 7 ) $( 162,45 5,97 1 ) $( 107, 33 9, 8 8 4 )
I n s t r u c t i o n & Re 1 . Act. 7 9 , 7 8 3 , 6 0 3 7 0 , 6 9 5 , 2 3 6 6 5 , 5 1 8 , 9 8 2 5 5 , 4 6 0 , 4 4 8 3 0 , 5 0 7 , 2 4 3
C o m m u n i t y Col leges 4 7 , 7 5 4 , 2 9 7 41 , 3 2 3 , 1 8 4 3 6 , 7 2 3 , 7 6 5 2 7 , 7 8 2 , 3 5 6 i 5 , 7 4 9 , 8 1 7
O r g a n ! z e d R e s e a r c h 5 2 , 8 0 3 , 8 6 8 4 9 , 9 7 8 , 3 9 6 4 8 , 2 1 4 , 0 7 7 3 2 , 3 1 7 , 6 9 6 2 9 , 4 9 9 , 1 4 2
E x t e n s i o n S e r v i ce 5 , 8 8 1 , 6 8 8 4, 60 5 , 8 3 1 4 , 2 5 0 , 0 6 1 3 , 2 9 3 , 1 6 3 2 ,206 ,347
L i b r a r i e s 9 , 2 0 0 , 9 2 5 7, 8 6 4 , 1 0 ! 6 , 9 6 4 , 6 9 1 5 , 3 9 3 , 5 3 9 2 ,638,2 45
P l a n t Op e r . & Ma i n t . 1 6 , 6 4 2 , 3 6 0 1 5 , 0 4 0 , 0 3 4 1 3 , 0 2 7 , 1 3 0 7 , 5 9 2 , 8 3 4 3 , 4 2 4 , 4 6 2
Pub lie S e r v i ces 8 , 8 8 0 , 8 9 7 9 , 4 9 0 , 3 3 0 9 , 7 3 4 , 4 8 1 4 , 8 6 3 , 5 9 7 14,7 1.2 ,669
A d min. & Gen. E x p e n s e s 3 8 , 2 8 8 , 4 9 5 3 5 , 7 9 6 , 3 7 6 31 ,361 , 330 2 5 , 7 5 2 , 3 3 8 8 , 6 0 1 , 9 5 9
For N o n - E d u c a t i o n a i P u r p o s e s 1: 2 4 , 2 0 9 , 2 5 7 ) ( 21 ,992,491 ) ( 2 0 , 5 7 0 , 3 6 9 ) ( 1 2 , 757 ,990 ) ( 8 , 9 6 1 , 9 9 2 )
A u x i l i a r y E n t e r p r i s e s 2 0 , 3 0 3 , 5 0 6 1 7 , 9 1 7 , 0 8 3 1 6 , 3 3 1 , 1 0 4 1 1 , 0 4 6,8 02 7 , 2 0 9 , 7 2 5
O t h e r 3 , 9 0 5 , 7 5 1 4 , 0 7 5 , 4 0 8 4 , 2 3 9 , 2 6 5 1, 7 1 1 , 1 8 8 1 , 752 ,267
T O T A L E X P E N D I T U R E S $ 2 8 3 , 4 4 5 , 3 9 0 $ 2 5 6 , 7 8 5 , 9 7 9 $ 2 3 6 , 3 6 4 , 8 8 6 $ 175,213,961 $ 1 16,30! ,876
NOTE; A f t e r 1977, a u d i t o r s h a v e In c l u d e d n o n - i m p o s e d f r i n g e b e n e f i t c o s t s , a t t r i b u t a b l e to U n i v e r s i t y e m p l o y e e s but
a c t u a l l y f u nded t h r o u g h o t h e r s t a t e a g e n c i e s ( p r i m a r i l y D e p a r t m e n t of B u d g e t and F i n a n c e ) , as part of the
U n i v e r s i t y ’s e x p e n d i t u r e s .
a. E n c u m b r a n c e s of funds not I n c l u d e d in e x p e n d i t u r e data; r e v e n u e s ma y i n c l u d e a d v a n c e s by federal a g enci es.
Detail not a b s o l u t e l y c o m p a r a b l e b e t w e e n y e a r s b e c a u s e of c h a n g e s in r e p o r t i n g .
b. Fees from sp ecia l p r o g r a m s on ly; t u i t i o n and fees for r e g u l a r a c a d e m i c s e m e s t e r s are s t a t e ge nera ! fund
r e a l i z a t i o n s and ar e not r e f l e c t e d in U n i v e r s i t y data.
S O U R C E : Ce nt r a l A c c o u n t i n g O f f i c e , and Fi na n c i a l R e p o r t s , U n i v e r s i t y of Ha waii.
TABLE 48
DIVISION OF AIRPORTSDepartment ot Transportation — State ot Hawaii
Revenues and Expenditures — Selected Fiscal Years
1 9 8 3 1 9 82 1 98 1 1 9 7 8 1 9 73
F u e l Taxt>R e v e n u e f r o m O p e r a t i o n s Bon d F u n d s F e d e r a 1 G r a n t s A l l O t h e r R e v e n u e s
$ 4 , 8 7 9 , 8 4 5 8 0 , 7 1 9 , 3 7 6
6 , 0 1 6 , 0 0 41 7 , 5 3 7 , 0 3 5
R E V E N U E S a
$ 4 , 8 8 9 , 0 7 1 6 5 , 0 1 3 , 5 6 2
12 , 7 97 , 184 2 3 , 5 5 5 , 4 3 2
$ 4 , 7 9 6 , 1 9 7 6 5 , 0 8 4 , 6 9 1
4 , 8 5 3 , 6 7 82 4 , 4 4 3 , 6 7 1
$ 4 , 7 6 1 , 3 6 4 51 , 187 , 3 5 6 2 0 , 0 0 0 , 0 0 0 1 5 , 0 4 8 , 3 37 6 , 6 7 5 , 2 1 3
$ 4 , 9 3 9 , 2 9 4 21 , 384 , 101 2 4 , 5 0 0 , 2 7 0
4 , 6 3 7 , 4 3 1 3 3 , 0 2 7 , 7 1 6
TOTAL $ 109 , 1 5 2 , 2 6 0 $ 1 0 6 , 2 5 5 , 2 4 9 $ 9 9 , 1 7 8 , 2 3 7 $ 9 7 , 6 7 2 , 2 7 0 $ 8 8 ^ 4 8 8 , 8 1 2
E X P E N D I T U R E S =
P e r s o n n e l S e r v i c e sO t h e r O p e r a t i n g E x p e n s e sCap i t a 1 O u t 1 ayBond 1n t e r e s tA l 1 O t h e r E x p e n d i t u r e s
$ 1 6 , 2 1 5 , 187 2 6 , 5 6 3 , 3 1 0 3 0 , 4 4 0 , 7 9 5 2 6 , 2 9 8 , 51 1
1 , 7 7 4 , 3 9 9
$ 1 3 , 5 6 8 , 7 9 8 2 6 , 3 5 0 , 4 3 1 21 , 0 5 6 , 4 4 9 24 , 2 6 5 ,6 1 3 1 5 , 9 9 2 , 141
$ 1 1 , 8 7 8 , 101 2 2 , 1 5 2 , 4 5 2 2 5 , 2 0 4 , 4 0 9 1 8 , 3 1 2 , 0 6 2 1 4 , 9 5 8 , 1 4 8
$ 9 , 0 8 4 , 0 0 5 1 1 , 4 2 7 , 137 2 0 , 1 3 2 , 1 4 3 1 9 , 5 3 8 , 0 2 2 2 , 9 2 8 , 2 6 1
$ 3 , 4 7 8 , 102 5 , 5 0 4 , 7 1 3
2 5 , 3 2 1 , 6 7 2 1 3 , 4 7 6 , 1 3 4
1 , 725 , 0 4 0
T OTAL $ 101 , 2 9 2 , 2 0 2 $ 1 0 1 , 2 3 3 , 4 3 2 $ 9 2 , 5 0 5 , 1 7 2 $ 6 3 , 1 0 9 , 5 6 8 $ 4 9 , 5 0 5 , 6 6 1
NOTE: T o t a l s may n o t add due t o r o u n d i n g .a. E x c l u d e s a d v a n c e s f r o m T r e a s u r e r and i n v e s t m e n t s r e d e e m e d ; i n c l u d e s g e n e r a l f u n d
a p p r o p r i a t i o n s .b. R a t e a t I c e n t p e r g a l I o n .c . E x c l u d e s bond p r i n c i p a l p a y m e n t s s i n c e e x p e n d i t u r e s f r o m bond f u n d s i n c l u d e d ; a l s o ,
e x c l u d e s i n v e s t m e n t s p u r c h a s e d and t r a n s f e r s .
S O U R C E : A u d i t o r ' s R e p o r t f o r t h e f i s c a l y e a r , and C o n s o l i d a t e d S t a t e m e n t o f R e c e i p t s andE x p e n d i t u r e s , A i r p o r t s D i v i s i o n , D e p a r t m e n t o f T r a n s p o r t a t i o n , S t a t e o f H a w a i i .
TABLE 49
DIVISION OF HARBORSDepartment of Transportation — State of Hawaii
Revenues and Expenditures — Selected Fiscal Years^
I 983 I 982 I 98 I I 978 I 973
W h a r f a g e
P i I o t a g e Fe es
D o c k i n g & M o o r i n g Fe es
R e n t a t s
S a l e s of S e r v i c e s & M a t e r i a l s
I n c o m e o n I n v e s t m e n t s
M i s e e 1 I aneous*^
$ 8 , 0 5 7 , 9 7 5
I ,7 39 , 875
9 , 3 0 3 , 9 4 4
3 6 4 , 6 8 0
3 , 8 3 3 , 7 9 4
86 I ,792
R E V E N U E S
$ 7 , 5 4 0 , 0 7 0
I ,610, 145
9 , 0 8 2 , 6 0 8
4 2 9 , 6 2 4
3, 758, 105
___________ 6 4 2 ,484
$ 7 , 2 2 0 , 7 8 6
I ,427 ,866
6 , 6 0 0 , I 95
3 8 8 , 0 9 7
2 , 4 8 0 , 5 8 5
5 9 6 , 4 8 4
$ 6 , 4 5 3 , 4 6 2
7 4 2 , 6 4 5
I , I 7 2 , 9 0 9
4 , 8 4 8 , 3 8 1
3 4 9 , 8 0 3
5 6 5 , 9 6 6
3 9 9 , 4 8 4
$ 4 , 6 4 7 , 4 6 2
72 I ,97 I
8 4 0 , 4 8 0
3 , 3 8 9 , 0 5 7
3 2 7 , 7 6 3
40 4,04 1
351 , 127
T O T A L R E V E N U E S $24, 162,061 $ 2 3 , 0 7 3 , 0 5 6 $ 1 8 , 7 1 4 , 0 1 I $ 1 4 , 5 1 2 , 6 5 0 $10 ,661 ,901
(O
A d m i n i s t r a t i o n * ^
H a r b o r Operat ions *^
G e n e r a I M a i n t e n a n c e ®
E n g i n e e r i n g S e r v . , & O v e r h e a d ‘s'
S a l a r i e s & W a g e s ®
R e t i r e m e n t C o n t r i b u t i o n s
5? S u r c h a r g e on G r o s s R e c e i p t s
I n t e r e s t on B o n d e d D e b t
P r i n c i p a l on B o n d e d D e b t
C i t y & C o u n t y F i r e b o a t
De p rec i at i on
MI s e e I I a n e o u s
EXf>^NDITUftES
$ I ,267, 194
1 ,242 ,259
2 , 2 1 6 , 2 9 4
4 , 4 2 9 , 0 4 8
(c)
5 9 5 , 9 3 5
7, 103,21 1
5,301 , 705
8 7 5 , 7 1 2
2 , 5 3 7 , 7 4 7
I 79, 07 6
9 9 5 , 8 6 8
I ,290, 539
1 ,429 ,012
3 , 7 8 6 , 7 5 9
(c )
6 5 5 , 5 9 6
6 , 2 2 6 , 3 8 6
3, 162 ,451
6 9 2 , 7 7 8
2 , 0 8 4 , 6 4 2
46 I ,747
I , 152 ,762
I , 0 9 6 , 3 4 6
I ,807, 669
3 , 4 0 6 , 9 6 5
(c)
5 4 8 , 3 8 8
5 , 5 3 5 , 2 9 6
2 , 5 5 6 , 0 6 2
6 8 7 , 3 6 0
2 , 0 0 9 , 8 4 5
I 31 ,997
$ 1 , 0 1 9 , 4 1 4
79 8, 3 3 1
I ,097, 513
3 , 2 8 4 , 5 7 7
(c)
47 0, 103
2 , 3 0 9 , 6 5 7
1 ,683, 878
5 9 5 , 7 3 0
I , 6 0 3 , I 14
2 3 6 , 8 4 2
1 ,05 I ,874
I ,244 ,42 I
I , 5 5 8 , 2 5 6
I 79 ,998
5 4 8 , 9 7 5
3 5 4 , 3 0 6
2 , 0 9 1 , 0 5 1
5 1 5 . 0 0 0
3 8 7 . 1 30
I , 333 ,054
I I 2, 7 2 7
T O T A L E X P E N D I T U R E S $ 2 3 , 7 4 8 , I 6 I $ 2 0 , 7 8 5 , 7 5 8 $ 1 6 , 9 3 2 , 6 9 0 $ 1 3 , 0 9 9 , 169 5, 176 , 792
a. R e p o r t on t h e " p u b l i c u n d e r t a k i n g , " as d e f i n e d in t h e r e s o l u t i o n a u t h o r i z i n g i s s u a n c e of h a r b o r r e v e n u e b o n d s as
all h a r b o r s a n d w a t e r f r o n t i m p r o v e m e n t s a n d o t h e r p r o p e r t i e s u n d e r t h e H a r b o r s D i v i s i o n , e x c e p t t h o s e p r i n c i p a l l y
u s e d fo r r e c r e a t i o n a n d l a n d i n g of fish.
b. I n c l u d e s p e r m i t s to o p e r a t e s m all p o w e r b o a t s , r e c o v e r i e s for d a m a g e s t o p r o p e r t i e s , s a l e s of u t i l i t i e s , etc.
c. R e t i r e m e n t c o n t r i b u t i o n s a s s i g n e d t o a p p r o p r i a t e f u n c t i o n b e f o r e 1973. C o n t r i b u t i o n s w e r e $ 8 4 1 , 0 0 0 (1 983) ,
$ 4 1 7 , 0 0 0 ( 1 9 8 2 ) , $ 3 4 8 , 0 0 0 ( 1 9 8 1 ) , an d $ 3 9 1 , 0 0 0 (1 978) .
d. A f t e r 1977, c a t e g o r y a l l o c a t e d to " S a l a r y a n d W a g e s " an d " A d m i n i s t r a t i o n . "
e. S a l a r i e s a n d w a g e s a s s i g n e d t o a p p r o p r i a t e f u n c t i o n b e f o r e 1977.
S O U R C E : F i n a n c i a l S t a t e m e n t an d R e p o r t of C e r t i f i e d P u b l i c A c c o u n t a n t s , H a r b o r D i v i s i o n , D e p a r t m e n t of
T r a n s p o r t a t i o n , S t a t e of H a w a i i .
TABLE 50
DIVISION OF HIGHWAYSDepartment of Transportation — State of Hawaii
Revenues and Expenditures — Selected Fiscal Years
1983 I 982 I 98 I I 978 I 973
R E V E N U E S
Fuel Tax $ 2 8 , 4 3 2 ,42 1 $ 2 7 , 9 1 1 , 7 3 7 $ 1 8 , 5 0 0 , 3 9 2 $2 8 , 7 5 I , 170 $ 14 , 783, 320
We i ght Tax 8 , 0 9 6 , 5 8 4 7 , 776, 343 7 , 7 0 9 , 9 3 6 6 , 4 1 7 , 2 9 9 --
Fede ra l Aid 5 2 , 8 7 4 , 6 2 4 4 8 , 5 2 6 , 9 1 8 5 1 , 1 2 9 , 1 0 5 4 4 , 2 2 7 , 3 6 7 40 , 1 4 1 , 7 0 1
Land S a l e s 11 3, 7 68 3 4 ,3 6 2 4 9 , 5 5 5 117,151 2 5 0 , 3 4 6
R e n t a 1 s 9 5 , 7 1 6 94,371 91,841 67 , 9 7 2 42 , 1 5 5
Pe rm i t Fees 6 2 , 2 0 9 6 4 , 2 9 2 80 , 8 5 4 26 , 2 5 6 13,384
G e n e r a l Fu nd s -- -- -- 775 7 2 ,9 4 3
Bo nd Fu n d s 1 6 , 6 3 9 , 6 7 5 14 ,2 16 ,94 1 2 6 , 9 4 9 , 6 6 9 1 0 , 3 9 2 , 2 0 8 2 1 , 3 1 7 , 9 9 1
V e h i c l e R e g i s t r a t i o n Fees 6 1 4 , 4 1 8 5 8 8 , 4 1 0 6 1 4 ,003 4 8 3 , 6 0 2 - -
G r o s s We i ght Fees -- 266 231 2 3 3 , 2 0 9 - -
O t h e r a 1 6 , 3 6 0 , 3 7 2 1 8 , 5 6 9 , 9 4 3 6 , 4 5 9 , 7 9 1 17 6,7 58 2, 0 9 8
T O T A L R E V E N U E S $ 123,2 89, 787 $1 17 , 783, 583 $ 1 1 1 , 5 8 5 , 3 8 7 $ 9 0 , 8 9 3 , 7 8 7 $ 7 6 , 6 2 3 , 9 3 8
E X P E N D 1TU R E S
A d m i n i s t r a t i on $ 4 , 2 6 4 , 9 2 3 $ 3 , 7 0 0 , 3 8 2 $ 3 , 5 3 7 , 9 2 4 $ 2 , 4 5 5 , 5 2 8 $ 9 9 3 , 8 7 2
5$ S u r c h a r g e 1 ,701 ,845 1 , 8 5 8 , 4 1 7 1, 1 3 4 , 0 4 4 1 , 14 9 ,3 45 3 8 5, 3 58
Ma i n t e n a n c e 2 4 , 1 7 4 , 4 5 9 2 2 , 8 8 0 , 7 8 2 21 ,630 , 105 1 1 , 3 2 4 , 7 3 4 4 , 3 6 9 , 8 0 2
P l a n n i n g & R e s e a r c h - - -- -- 14 6,8 63 1 , 18 5,827
D e bt S e r v i c e 19 ,6 52 ,58 1 1 5 , 9 1 9 , 6 3 4 15 ,801 ,962 1 3 , 2 7 2 , 6 5 9 7 , 3 8 3 , 0 5 7
C a p i t a l Proj ec ts 8 1 , 2 1 9 , 5 1 0 6 3 , 0 9 7 , 6 4 0 71 , 322, 785 5 3 , 1 4 1 , 2 9 5 61 ,434 ,796
O)o
T O T A L E X P E N D I T U R E S $ 1 3 1 , 0 1 3 , 3 1 8 $ 1 0 8 , 4 5 6 , 8 5 5 $1 I 3 , 4 2 6 , 8 2 0 $61 , 4 9 0 , 4 2 4 $75 , 752 , 712
NO TE; I n cl u de s e x p e n d i t u r e s fr om h i g h w a y , g e n e r a l , and ge ne r al o b l i g a t i o n bond funds; in te r f u n d
t r a n s f e r s are e l i m i n a t e d to a v o i d d u p l i c a t i o n ,
a. I n c l u d e s g e n e r a l t a x c o l l e c t i o n s of $ 1 6 , 5 1 1 , 7 3 4 in .l 9 82 and $ 1 5 , 5 3 8 , 4 7 7 in 1983 d e r i v e d on the
s a le of g a s o l i n e u n d e r Act 159, SLH 1981.
S O UR C E: An nua l r e p o r t s to the G o v e r n o r , D e p a r t m e n t of T r a n s p o r t a t i o n , S t a t e of Ha wai i.
THE LONG TERM PUBLIC BONDED DEBT
Pu b l i c ly fu nd ed capital improvement projects are financed through the sale of government debt in the form of bonds. The cost of the project, ranging from a school classroom to highways, is distributed over a number of years to be paid by present and future taxpayers who utilize public facilities. Using current operating revenues would result in an inequitable distribution of the burden for financing such projects as future users also benefit from these projects.
Per capita long term debt grew at a 13.5% paceduring fiscal 1982 as the state re-entered the bond market due to falling interest rates and a temporary hike in the statutory interest ceiling. At the end of fiscal 1982, state and local per capita debt stood at $2,979, or 47.7% higher than the national average. The rate of increase during the year was also higher than the national average.
Hawaii's governments issue primarily two types of long term debt: general obligation bonds and revenuebonds. Within the classification of general obligation bonds are those classified as nonreimbursable and reimbursable. Nonreimbursable debt is used to fundprojects which do not generate revenues, such as educational facilities, equipment, parks, and improvements while reimbursables are used for projects withrevenues such as rents generated from public housing projects. General obligation bonds are backed by the full faith and credit of the State of Hawaii. Revenue bonds are utilized in situations where earnings from the project are the sole source for debt service or interest and principal repayment. Examples of revenue bonds include airport and harbor revenue bonds as well as housing bonds. Of the total public bonded debt in Hawaii at the end of 1983, nonreimbursables comprised 60.4%, reimbursables made up 15.3%, and revenue bonds claimed 24.3%.
The state debt limit, as mandated by the Constitution, limits the amount of general obligation bonds issued by setting a ceiling which current or future debt service payments cannot exceed. This limit is set at 18.5% of average general fund revenues collected by the state during the past three years. Debtservice charged to the limit equaled $182.3 million after rising 14.0% during fiscal 1983; however, the limit grew a more modest 4.8% to $218.5 million as general fund collections were limited by the recession in the state economy. As a result, the margin between the limit and debt service charged to the limit shrank to its lowest level since the constitutionally mandated provision took effect in 1979.
61
STATE AND LOCAL LONG-TERM DEBTRelated to Population, Personal Income, and Tax Collections
Debt Outstanding at June 30, 1982
TABLE 51
S t a t e
P e r C a p i t a D e b t
A m o u n t Ran k
Pe r C a p. D e b t as a $ of Pe r Cap.
P e r s o n a l I n c o m e ® T a x C o l l e c t i o n s ^
P e r c e n t R a n k P e r c e n t R a n k
H A W AI 1 % 2 , 4 7 9 . 0 8 21 .28 16 173.21 18
U . S . A v e rage 1 , 6 7 8 . 4 7 15.11 1 4 2 . 7 9
A 1 a b a m a
A 1 a s k a
Ar i z o n a
A r k a n s a s
C a l i f o r n i a
C o 1o r a d o
C o n n e c t i cut
De 1 a w a r e
F l o r i d a
G e o r g i a
I da ho
I l l i n o i s
I n d i a n a
Iowa
K a n s a s
K e n t u c k y
Lou Is i ana
Ma i ne
M a r y 1 an d
M a s s a c h u s e t t s
M i c h i g a n
M i n n e s o t a
M i s s i s s i p p i
M i s s o u r i
M o n t a n a
N e b r a s k a
N e v a da
N e w H a m p s h i re
N e w J e r s e y
N e w M e x i C O
N e w Y o r k
N o r t h C a r o l i n a
N o r t h D a k o t a
Oh i o
O k I a h o ma
O r e g o n
P e n n s y I va n I a
R h o d e I s la nd
S o u t h Ca roIi na
S o u t h D a k o t a
T e n n e s s e e
T e x a s
Ut a h
Ve r m o n t
V i r g i n i a
W a s h i n g t o n
W e s t V i r g i n i a
W i s c o n s i n
W y o m i ng
D i s t, of C o Iumb i a
1 .3 06.3 1
1 6 , 8 3 0 . 1 3
2 , 3 2 1 . 6 0
I ,057. I 3
I , 1 9 6 . 4 6
1 , 7 7 9 . 0 6
1 , 9 2 0 . 5 5
3 , 2 8 0 . 3 3
I,3 01.4 1
I, 3 2 0 . 3 6
9 25.71
I,3 54 .5 1
7 0 8 . 2 3
I , 3 8 9 . 1 0
2 , 0 8 2 . 0 0
2 . 2 6 9 . 8 4
2 , 2 8 3 . 2 5
I , 2 9 7 . 0 2
2, 1 I I .67
I , 7 6 9 . 4 5
I , 2 8 7 . 3 0
2 , 5 0 5 . 9 3
9 0 1 . 6 7
9 8 1 . 2 3
I , 6 5 8 . 2 2
3 , 1 4 5 . 7 8
1 . 9 8 8 . 8 4
I , 7 2 5 . 0 5
1 . 861.3 1
2.31 I .03
2 , 5 9 9 . 1 5
9 2 1 . 3 3
1 , 4 3 7 . 6 5
9 8 4 , 8 3
I , 2 3 0 . 8 2
3 , 2 7 9 . 9 1
I ,634. I I
2 , 5 6 8 . 9 0
I , 4 2 6 . 2 5
I , 6 8 8 . 0 9
I , 2 7 2 . 3 5
! , 6 9 5 . 0 2
2 . 4 1 9 . 2 0
1 . 7 0 5 . 2 0
I , 2 0 7 . 9 6
3 , 8 0 2 . 5 7
1 , 9 2 ! . 9 3
1 . 2 3 6 . 8 5
3 , 5 8 5 . 7 3
4 , 3 4 7 . 4 9
36
1
1 3
45
44
2 3
2 I
5
37
35
48
34
51
33
I 3
I 6
I 5
38
17
24
39
10 50
47
29
7
19
25
22
14
849
31
46
42
630
9
32
28
40
27
12
26
43
3
20 4 I
4
2
15.10
1 0 3 . 5 3
22. 82
12.47
9 . 52
14.46
13.97
2 7 . 9 6
I I .85
1 3. 78
10.25
11.19
7 . 0 7
12.87
I 7. 70
25.41
22. 32
14.34
17.26
14.64
11.75
2 2 . 4 2
I I . 59
9 . 6 5
17.31
2 9 . 4 5
I 6 . 6 0
16.08
14.22
25. 15
21.11
10. 19
1 3. 22
9 . 2 2
10.83
31 .74
14.92
2 3 . 9 6
16.78
I 7 . 46
I 4 . 29
14.84
2 7 . 2 6
I 7 . 94
10.89
3 2 . 8 9
21 ,92
11.48
2 8 . 9 8
2 9 . 8 8
26
!
12
38
49
30
34
7
39
35
46
43
51
37
I 9
9
1 4
31
22 29
40
13
4 I
48
2 I
5
24
25
33
10
I 7
47
36
50
45
3
27
I I
23
2032
28
8
18
44
2I 5
42
64
171 .08
24 0. 52
2 1 9 , 0 8
1 4 5 . 0 3
87. 18
I 4 9 , 7 4
1 4 5 . 0 6
2 6 9 . 8 3
1 3 7. 55
1 3 9. 60
1 0 7 . 7 8
1 1 3 . 1 6
8 0 . 8 4
1 2 2. 94
1 9 4 . 5 7
2 6 5 . 4 3
2 0 7 . 2 9
1 2 6. 82
1 6 5 . 8 9
I 3 0 . 7 8
1 0 4. 62
1 9 4 . 3 0
1 2 0 . 0 6
I 16 .4 3
135. I 8
3 0 0 . 2 0
1 5 6.94
1 8 6 .3 8
I 3 7 . 5 7
2 0 2 . 3 7
145.21
104. 12
1 2 7 .1 5
101 .24
1 0 1 .7 6
2 9 2 . 3 2
1 4 6.44
2 1 0 . 0 0 169,41
1 8 4 .2 7
1 6 4 . 7 8
1 5 7 . 0 3
239. I 7
154. 12
1 1 7 . 2 3
3 2 4 . 5 3
2 0 1 . 3 2
98. 19
1 4 0 .8 2
2 2 5 . 9 8
I 9
6
9
30
50
26
29
4
34
32
44
43
5!
39
1 4
5
1 I
38
2 I
36
45
I 5
40
42
35
2
24
16
33
I 2
28
46
37
48
47
3
27
10
20 I 7
22
23
7
25
4 I
1
I 3
49
31
a . C a l e n d a r i 9 8 2 .
b . F i s c a l I 982.
S O U R C E : " G o v e r n m e n t a l F i n a n c e s in 1 9 6 1 - 8 2 , " G F 82, No. 5, U. S. D e p a r t
m e n t of C o m m e r c e , B u r e a u of t h e C e n s u s , O c t o b e r 1983; " S u r v e y
o f . C u r r e n t B u s i n e s s , " Vol. 63, No. 8, B u r e a u of E c o n o m i c
A n a l y s i s , S e p t e m b e r 1933, U . S. D e p a r t m e n t of C o m m e r c e ,
W a s h i n g t o n , D . C .
62
PUBLIC BONDED DEBT IN HAWAIIBonds Outstanding by Agencies and Funds At December 31, 1983 and June 30, 1984*
TABLE 52
Go ve r nm en ta l Unit and
Funds C h a rg ed with
Debt Se rv i ce Costs:
Pr incipal O u t s t a n d i n g at:
Actual 12/31/83 E s ti m at ed 6/ 30/ 84
STATE: Subtotal $ ( 2 ,2 35 ,7 77 , 99 9 )
General Fund 1, 311 ,9 83 ,3 2 8
Hig hw ay Fund 145,711,821
Ai r po rt Fund 47 , 5 7 5 , 3 4 4
Ha rbo r Fund 25 , 7 5 3 , 3 9 4
Land R e v o l v i n g Fund 2, 49 0 , 0 1 9
Sand Island Re ce i pt s 88 ,094
Veteran s' Loan Fund 143,389
U of Hawai i Fund 2 9 , 0 3 5 , 0 0 0
Ec on o mi c D e v e l o p m e n t Fund 180,000
D w el l in g Unit Rev. Fund 59 ,4 3 5 , 0 0 0
Park i ng F a c il it ie s 4 , 01 9 ,6 10
Ai rp o rt R e ve n ue sb 30 5 , 9 3 5 , 0 0 0
U of Hawaii Re ve n u e s b 3, 293 ,0 00
M u l t i - D e c k Pa rki ng Re v e n u e s b 70 ,000
Ha rb o r Re v e n u e s b 52 ,6 5 5 , 0 0 0
Hawaii H o u si ng A u t h o r i t y 2 3 5 , 3 1 0 , 0 0 0
HO NOL ULU: Subtotal ( 2 1 9, 5 31 ,0 59 )
General Fund 145,137 ,4 90
High w ay Fund 24 ,3 2 9 , 2 2 8
O f f - S t r e e t Pa rk i ng Fund 2 , 36 8 ,8 50
Special A s s e s s m e n t Fund 7,122,491
Water Fund 3 2 , 39 3, 00 0
Wa te r Re ve n u e s 8, 18 0 , 0 0 0
MAUI : Subtotal ( I 9,02 5, 000 )
General Fund 10 ,315,000
Wa te r Fund 8 , 27 5 ,0 00
Wate r Re ve n ue s 43 5, 0 00
HAWAII: Subtotal ( 52,06 4,00 0)
General Fund 5 2 , 06 4, 00 0
KAUAI: Subtotal ( 19,022,000)
General Fund 18,72 6,00 0
Wate r Fund 29 6,0 00
$(2, I 74
I ,263
I 40
45
24
2
28
56
4
306
3
62
235
2 I 3
I 4 I
23
2
6
31
( 5 1
5 I
( 19
18
,958,781)
,496,827
,5 I 8,485
,935,784
,550,481
, I 32,969
60 ,59 7
I 6,028
,870,000
I 80 ,000
,935,000
,019,610
,935,000
,293 ,0 00
70,000
,6 55,000
,310,000
,713,896)
,195,902
,567,653
,368,850
,928,49 I
,553,000
, 100,000 ,4 I 5,000)
,285,000
,8 I 0,000
520.000
,315,000)
,315,000
,018,000)
,726,000
29 2. 0 00
TOTAL $ 2 , 5 4 5 , 4 2 0 , 0 5 8 $ 2 , 4 7 6 , 4 2 0 , 6 7 7
NOTE : O u t s t a n d i n g debt based on date upon which principal p a y
me nts are ma de to the be ar e rs ot the bonds.
Gr oss debt e x c l u s i v e of cash reserves. Ex cl u de s bonds not
ch a r g e a b l e to pu bli c funds and s h o r t - t e r m bond a n t ic ip at io n
notes. June 30 e s ti m at e does not include a n t i c i p a t e d issues.
b. R e v en ue bonds bala nc e as of July I 983.
SOURCE: Pr ep ar ed by the Tax F o un d at io n of Hawaii from data
received from the State D e p a r t m e n t of Bu dget and Finance
and the Co unt y Fi na n ce De pa r tmen ts.
63
PUBLIC BONDED DEBT IN HAWAIIBonds Outstanding By Agencies and Funds^
At December 31
CHART 13
1973 1978 1981 1982 1983
*See Table 52 for detail.SO URCE: Prepared by the Tax Foundation of Hawaii from data provided by the Department of Budget and
Finance, State of Hawaii and the County Departments of Finance.
64
OUTSTANDING GENERAL OBLIGATION BONDSState of Hawaii — By Fund ̂
At December 31
CHART 14
Millions
$1.700-
$1,600 —
$1.500—
$1.400—
$1.300—
$1,200—
$1,100—
$1.000—
$900-
$800—
$eoo—
$500—
$400----
DEBT SERVICE REIMBURSED BY;
CountyFunds
OtherS t a t e _____Special Funds’
State I Highway Fund I
StateGeneralFund
1979 1980 1981 1982 1983
•See Table 54 for detail.SO URCE: Prepared by the Tax Foundation of Hawaii from data provided by the Department of Budget and
Finance. State of Hawaii.
65
TABLE 53COUNTY GENERAL OBLIGATION DEBT"
At December 31, 1983 — Dollars in Thousands
Funds Ch ar g ed with Debt Se rvi ce Honol ulu Maui Hawa i i Ka ua i Total
Co unt y i ssues
General Fund
Hi gh w ay Fund
Wate r Fund
O f f - S t r e e t Pa rki ng
Special As se s s m e n t
$ 145,137
24,32 9
32,393
2, 369
7, 122
$ 10,315
8,275
$ 52,064 $ 18,726
296
$ 22 6,242
24,329
40,964
2,369
7, 1 22
TO TA L G E N E R A L O B L I G A T I O N DEBT $ 21 1, 3 50 $ 18,590 $ 52,064 $ 19,022 $ 301,026
DE BT LIMIT AND M A R G 1N
Fiscal 1983 Pr op e rt y Values*'
Debt Limit':'
Debt C h a rg ed to Limitd
Debt Ma rgin
$2 8, 0 04 ,5 54
4, 20 0 , 6 8 3
171,835
4, 02 8 , 8 4 8
$5 ,6 3 3, 71 0
845, 05 7
9,285
83 5,772
$4 ,0 2 0, 27 8
603, 04 2
51,315
55 1,727
$1 ,8 49 ,69 3
27 7,454
18,726
25 8,7 28
$3 9,5 08,2 35
5,926,235
251,161
5,675,074
AS A $ OF NET A S SE S SE D VALUES
Co u n t y 1ssues
Debt C h a rg ed to Limit
Debt Ma rgin
0.75$
0.61
14.39
0. 33$
0.16
1 4.84
I . 30$
1 .28
1 3.72
1 .03$
1 . 0 1
1 3.99
0. 76$
0.64
1 4 . 36
E x cl u de s s h o r t - t e r m bond an t i c i p a t i o n notes, notes payable, and cash reserves.
Not st ri c tl y c o m p a r a b l e to pr ev io us years; gr oss va lu a ti on s c u rr e nt ly as se s se d at
value.
Debt limit is 15$ of real pr op e rt y net as se ss ed value.
Es ti m at ed by the Tax Fo un d at io n of Hawaii in ac co r d a n c e with co ns t it ut io n al provi
SOURCE: Pr ep ar ed by the Tax F o u nd at io n of Hawaii using the co unty Fi nan ce Directors'
Reports, the C o n s t i t u t i o n of the State of Hawaii, and Table 21.
100$ of fair ma rket
s i on s .
Annual Financial
TABLE 54STATE GENERAL OBLIGATION BONDS
State of Hawaii — December 31, 1983
Pr inc ipal and Interest
P a y m e n t s C h a r g e a b l e to:^ Tota 1
Ge neral Fund t 1 , 3 1 1 , 9 8 3 , 3 2 8
H i g h w a y Special Fund 146 , 7 1 1 ,821
A i r p o r t Special Fund 47 ,6 7 5 , 3 4 4
Ha r b o r Special Fund 2 5 , 7 5 3 , 3 9 4
Land R e v o l v i n g Fund 2, 4 9 0 , 0 1 9
Sand Island Rece i pts 8 8 ,09 4
V et er ans' Loan Fund 143,389
D w e l l i n g Unit R e v o l v i n g Fund 5 9 , 4 3 5 , 0 0 0
Un i vers i ty of Hawa i i 2 9 , 0 3 5 , 0 0 0
P a r ki ng Fa ci l i t i e s 4 , 0 1 9 , 6 1 0
E c o n o m i c D e v e l o p m e n t 180,000
TO TAL $ 1 , 6 2 7 , 5 1 5 , 0 0 0
a. Debt s e r v i c e on St ate issued general o b l i g a t i o n
bond s is a c h a r g e a g ai n st the S t a te 's general
re venues. Ho we ve r, special fund a g e n c i e s (by law)
are re qu i re d to re im b u r s e the St ate general fund for
debt s e rv i ce c h ar g es on c e r ta in bo nds Issued for
them by the State.
SO URCE; C o m p i l e d by the Tax F o u n d a t i o n of Hawaii from
data p r o v i d e d by the D e p a r t m e n t of Bu dge t and
F i na nc e, St ate of Ha waii.
TABLE 55STATE DEBT SERVICE CHARGED TO DEBT LIMIT
State of Hawaii — Juiy 1, 1983
T y p e of D e b t S e r v i c e
E x c l u d a b l e
D e b t S e r v i ce
C h a r g e d to
D e b t L i m i t
T o t al G e n e r a l Obi i g a t i o n B o n d s
R e i m b u r s e d by:
A i r p o r t s
H i g h w a y s
Ha r b o r s
U n i v e r s i t y of H a w a i i
M u l t i - D e c k P a r k i n g
i 6 , 3 5 5 , 9 4 2
2 0 , 9 3 5 , 7 4 5
3 , 2 0 8 , 7 4 5
2 , 0 8 9 , 5 9 1
6 3 2 , 6 4 9
1 2 1 5 , 5 3 1 , 6 3 3
( 3 3 , 2 2 2 , 6 7 2 )
T o t a 1 a $ 3 3 , 2 2 2 , 6 7 2 $ 1 8 2 , 3 0 8 , 9 5 1
D e b t L I m I fi' $ 2 1 8 , 4 7 8 , 5 1 0
D e b t M a r g i n $ 3 6 , 1 6 9 , 5 4 9
a. T o t al n o t a m o u n t of p r i n c i p a l a n d i n t e r e s t p a y a b l e on o u t s t a n d i n g
g e n e r a l o b l i g a t i o n b o n d s in h i g h e s t d e b t s e r v i c e y e a r ( 1 9 06 ) ,
b. L i m i t is c o m p u t e d by m u l t i p l y i n g t h e a v e r a g e g e n e r a l fu nd r e v e n u e s
for 1981, 1982 an d 19 83 ( $ 1 , 1 8 0 , 9 6 4 , 9 2 0 ) by 18.5^.
S O U R C E : " S t a t e of t h e D e b t L i m i t of t h e S t a t e of H a w a i i as of J u l y I,
1 9 8 3 , " D e p a r t m e n t of B u d g e t a n d F i n a n c e , S t a t e of H a w a i i .
67
INDEX TO TABLES AND CHARTS — GOVERNMENT IN HAWAII 1984
Airport Finance.......................... 58Alcoholic Beverage Tax (See Liquor) Allocation of State and County Taxes... 21 Assessed Valuations (See Real Property)
B
Bank Deposits in Hawaii 6, 8Bonds (See Debt)
ExpendituresDirect General, Per Capita........... 43Federal Government................. 37,39General Information 4 2Hawaii, County of cover, 47,48Honolulu, City £ County cover, 46,48Kauai, County of............. cover, 47,48Maui, County of.............. cover, 46,48State of Hawaii.................... 44,45Visitor................................ 6
Comparative Data, By StateCorporate Income Tax Rates........... 27Debt, Long-Term Bonded................ 62Employees, Public..................... 49Expenditures, Per Capita.......... 43,54Income, Per Capita Personal.......... 10Liquid Fuel Tax Rates................. 25Liquor Tax Rates...................... 25Personal Net Income Tax.............. 25Revenue Sources.................... 16,37Salaries, Classroom Teachers 5 3Salaries, Public Employees........... 50State and Local Sales Tax Rates..... 24Tax Burden.......................... 13,37Teacher-Pupil Ratios.................. 54Tobacco Tax Rates..................... 25
Contracting............................ 8,17Conveyance Tax.................... 20,21,35Corporate Income Tax................. 27,34Cost of Living - Hawaii................. 6County Information
Allocation of Taxes................ 21,22Bank Deposits.......................... 8Bonded Debt............................ 66Employment............................. 8Expenditures..............cover, 42 ,46-48Fuel Tax Collections........... 23,31,35Liquor License Revenues 20,21,31-33Motor Vehicle Registrations.......... 8Motor Vehicle Weight Tax..20,21,31-33,35Per Capita Personal Income........... 9Population............................. 12Real Property Data................. 28-30Revenues..................... 14,17,31-33State Grants-in-Aid................ 31-33Sugar Income........................... 8
D
DebtCounty 6 6Federal................................ 39General Information................... 61Limitations..................... 61,66 ,67State and Local Per Capita........... 62Trends........................... 5,64,65
Drugs, States Taxing.................... 24
Federal GovernmentAdministrative Budget................. 39Debt................................... 39Employment in Hawaii.................. 11Grants-in-Aid......................... 37Grants to Hawaii.17,19,31-33,36,37,58,60Military Expenditures 4, 6Tax Collections.............. 15,36 ,38,40
Financial InstitutionsBank Deposits 6, 8Tax.............................. 20,21,35
Food, States Taxing..................... 24Franchise Tax (See Public Utility)Fuel Tax (See Liquid Fuel Tax)
G
General Excise Tax............ 17-21,22,34General Fund Finances................... 41
H
Harbor Finance........................... 59Hawaii, County of
Debt............................. 63,64 ,66Expenditures................. cover, 47,48Grants-in-Aid................... 17,31,33Liquid Fuel Tax....................... 2 3Per Capita Personal Income........... 9Population Trends.................. 8,12Real Property Tax.................. 28-30Revenues......................... 17 ,31,3 3
Health ExpendituresCounty.............................. 46-48Per Capita, By State.................. 43State of Hawaii.................... 44,45
Highway Finance.......................... 60Honolulu, City and County of
Debt............................. 63 ,64 ,66Expenditures cover, 46,48Grants-in-Aid................... 17,31,32Liquid Fuel Tax....................... 23Per Capita Personal Income........... 9Population Trends.................. 8,12Real Property Tax.................. 28-30Revenues......................... 17,31,32
Hotel Inventory 6, 8Housing Units............................ 6
Earmarked Taxes in Hawaii............ 34,Economy of Hawaii
County Statistics.....................General Information. ...............State Growth...........................
EducationClassroom Teachers* Salaries.........Enrollment in Hawaii.............. 55.Expenditures.................. 45-47,54.Teacher-Pupil Ratios..................University of Hawaii........... 44 ,45.
Electricity Sold..................... 6,Employment
By Industry.............. .............Civilian Labor Force.............. 6Government.......................... 11Unemployed 4, 6, 8
Estate Taxes...;........... 15,20,21,34Excise Taxes......... 15 ,17-21 ,2 2 ,34 ,36
35 Income, PersonalPer Capita: State..................... 10
8 County................... 94 Sources of.............................. 76 Trends................................... 5
Income Tax5 3 Collections........ 14 ,15 ,18-22 ,36 , 38 ,3956 Corporate........................... 27,3455 Credits.......................... 24 ,26 ,3454 Personal............................ 26,3457 Rates............................ 26 ,27 ,348 Inheritance Tax................... 20,21,34
Insurance Tax.................. 17,20,21,35
4911 Kauai, County of36 Debt............................. 63,64 ,6639......Expenditures..................cover, 47,48
68
Grants-in-Aid.................... 17,31,33Liquid Fuel Tax........................ 23Per Capita Personal Income............ 9Population Trends................... 8,12Real Property Tax................... 28-30Revenues......................... 17,31,33
L
Labor 'See Employment)Licenses and Permits 17 ,20 ,21 ,32 ,33 ,35Liquid Fuel Tax
Collections............ 20-2 3 ,31-33 ,5 8 ,6 0Description............................. 35Rates, by State........................ 25
Liquor TaxesCollections............... 20,21,32,33,35Rates, by States....................... 25
M
Manufacturing in Hawaii........... 6, 8,17Maui, County of
Debt.............................. 5 3,64,56Expenditures.................. cover, 46 ,48Grants-in-Aid.................... 17,31,32Liquid Fuel Tax........................ 23Per Capita Personal Income............ 9Population Trends................... 8,12Real Property Tax................... 28-30Revenues.......................... 17,31,32
MilitaryEmployment by............... 11Expenditures 4, 6Personal Income Source................. 7Population in Hawaii................... 12
Motor Carrier Taxes (See Public Service) Motor Vehicles
Gasoline Tax (See Liquid Fuel)Registration in Hawaii 6, 8Weight Tax............. 20 ,21 ,31-33 ,35 ,60
Parking Meter Collections............ 3 2 , 3 3
Personal IncomePer Capita, by County.................. 9
by State................... 10
Sources................................. 7Total in Hawaii..................... 5, 6
Personal Income Tax................... 2 6 , 3 4
Collections, Federal............... 3 6 , 3 9
State.............. 1 9 , 2 0 , 2 1
PineappleCanning............................ 6, 8 , 1 7
Employment.............................. 1 1
Tax.................................. 1 7 , 3 4
Value of................................ 6Population
Civilian................................ 12
Military................................ 12
Trends................................ 5 , 1 2
Prescription Drugs, Taxing of........... 24
Public Service Co. Tax............ 2 0 , 2 1 , 3 4
Public Utility Tax 2 0 , 21 , 3 1 - 3 3 ,35
Real PropertyAssessed Valuations................. 28,29Conveyance Tax................... 20,21,35Home Exemption........... ........... 2 8,35Land Use Classes.................... 28-30Tax Collections 20 ,30-33Tax Rates............................ 30,35
Rentals................................ 8,17Retail Sales....................... 6, 8,17Retirement System, State Employees' 51Revenues
Airports................................ 58Counties...................... 20,21,31-33Federal....................... 15 , 36 ,38 ,39
General Infoi’mation................... 14Harbors................................ 59
Highways.................. 60Major Sources................... 14,18,31State of Hawaii................. 14,18,19University of Hawaii.................. 57
S
Salary DataClassroom Teachers.................... 53
Private Industry...................... 52Public Employees................... 50,52Sources of Personal Income........... 7
Sales Tax............................. 24,34Savings 6 Loan Deposits................. 6Schools (See Education)State Grants to Counties............ 31-33Sugar
Employment............................. 11Tax................................. 17,34Value 6, 8
TaxBurden......................... 6Cigarette..........................Collections
County..................... 20,21Federal.................... 15,36State.............................Trends............................
Conveyance...................... 20Corporate Income...................Credits......................... 24Earmarked..........................Financial Institutions......... 20General Excise.................. 17-Inheritance and Estate......... 20Insurance.................... 17,20Levied in Hawaii...................Liquid Fuel 20-23,25,31-33,35Liquor................ 20 ,21,25 ,32Motor Vehicle Weight.. 20,21,31-33Per Capita Tax Burden.............Percent of Income..................Personal Net Income...............Public Service Company......... 2 0Public Utility Franchise. 20,21,31-Real Property................... 28-Sales Tax...........................Structure - Hawaii............. 14Tobacco Products............ 15,20Trends..............................Unemployment Compensation.........Use Tax.............................
Tax Foundation of HawaiiTrustees 8 Officers.. Inside FrontDescription........................
Teachers (See Education)Telephones............ .............Tourism (See Visitors)
U
UnemploymentCompensation Tax................... 18-21Rate of 6, 8
University of Hawaii....... 44,45 ,53 ,63 ,67Use Tax........................ 17,20,21,34
VisitorsExpenditures........................... 6Hotel Inventory 6, 8Number of.............................. 6
13,3725.35
31-3338-4018-225.40
21.3527.3426.34 34-3521.3521.3421.3421.3534.3558.6033.3535.60 6,13. . 1326.3421.34 •33 ,3530.35 24,34 34 ,35 21,255.40
19-22 17 ,34
Cover .. 1
W
Wholesale Sales.................... 6, 8,17
HJ 389.5 Tax Foundation o f
T3911984
Hawaii. _.Government in Hawaii.
<
5 § CO5 «
J
i i h
o w c 2LL O O
l ib r a r yo T M e S t OF P L A N N IN G A N D
“KSfsS"'"’Honolulu, Hawaii 96804