G O VER N M E N T IN HAWAII

A HANDBOOK OF LIBRARY FINANCIAL STATISTICS

STATE OF HAWAII»ARTME?rrr OF PLANNING AND 19 7 6 ECONOMIC DEVELOPMENT

P. O. 0OX 2359H o i i o l i i i i i W.^wAr*

7ENTY-THIRD EDITION

TRENDS IN PER CAPITA

DEBT AND PERSONAL INCOME

1970

1971

1972

1973

1974

PER CAPITA DEBT

J 943

1,132

1,286

1,519

1,588

PER CAPITA PERSONAL INCOME

W.B23

4,818

5,123

5,539

6,042

I

PERCENTINCREASE

— 70

— 60

— 50

— 40

■30

-20

1971 1972 1974HJ 389.5

rai AX FOUNDATION OF HAWAIIB7G

HONOLULU, HAWAII

TAX FOUNDATION OF HAWAII

OFFICERS

H. Howard Stephenson, President Ben W. Baker, First Vice President

Kenneth L. Bickmore, Second Vice President Fred W, Bennion, Secretary Nora K. Kaaua, Treasurer

BOARD OF TRUSTEES

Norman C. Adams.......................Vice President - Hawaii, Longs Drug StoresThomas J. Bailey........................... .Consultant, Alexander Grant & Co.*Ben W. Baker (Maui).... Vice Pres. 6 Controller, Maui Land 8 Pineapple Co., Inc.*Kenneth L. Bickmore. Internal Auditor, Hawaiian Electric Co., Inc.Edwin L. Carter............... ..Executive Vice President, Dillingham CorporationNorthrup H. Castle (Hawaii).............................................. RancherFranklin Dey............... Manager, Tax Dept., Theo. H. Davies 8 Co., Ltd.Charles F. DuBois (Maui)........... Sec.-Treas., Maui Land 8 Pineapple Co., Inc.Ray M. Hammett............Senior Mortgage Officer, Norris, Beggs 8 Simpson, Ltd.*James G. Higgins.............. ....Vice Pres. 8 Secretary, C. Brewer 6 Co., Ltd,Thomas K. Hitch....................... Senior Vice President, First Hawaiian BankRichard H. Keppeler.... Adm. Services Manager, Hawn, Div., Del Monte CorporationRandolph M. Lee, Jr.................... President, Halekulani Hotel, Inc,Vernon L. Libby......................................... Partner, Haskins 8 Sells*S. P. McCurdy.,................ Vice President 8 Secretary, Castle 8 Cooke, Inc.Lowell E, Mee.............. .Senior Vice President 8 Treasurer, Gasco, Inc.Stanley Y. Mukai...................Attorney, Mukai, Ichiki, Raffetto 8 MacMillanDavid W. Pratt (Kauai).......................... President, Grove Farm Co., Inc.D. Campbell Ross......................... RetiredC. George Ruff....................... Asst, Secretary, Alexander 8 Baldwin, Inc.*H. Howard Stephenson....................Executive Vice President, Bank of HawaiiL. L. Thomas.............................................................. RetiredRobert M. S, Tom............... Vice President-Treasurer, Hawaiian Telephone Co.Hubert L. Vogt............. Managing Partner, Peat, Marwick, Mitchell 8 Co.James E, Watts........................... Managing Partner, Alexander Grant 8 Co.^Executive Committee

ALTERNATES

(Mrs.) Shirley K. Akiyoshi....................... Hawaii Tax Manager, Amfac, Inc.(Mrs.) Anne Austin........................... Tax Manager, Hawaiian Telephone Co.(Mrs.) Helen L. Bevens..................... Research Officer, First Hawaiian BankPhil 2. Chang........................... ..Treasurer, Hawaiian Electric Co., Inc,Wm. V. Coots (Kauai)............................ Treasurer, Grove Farm Co., Inc.Richard L. Griffith.................. Attorney, Cades, Schutte, Fleming 8 WrightHoward K. Hiroki...... ............................... Partner, Coopers 8 Lybrand

........................ Partner, Peat, Marwick, Mitchell 8 Co.

.................. Managing Partner, Haskins 8 Sells

.Mgr., Fin. Pol. 8 Procedures, Controller’s Dept., Amfac, Inc., Chairman, Associated Utility Service, Inc,

Kenneth K. Kawakami... Div, Industrial Relations Mgr,, Del Monte CorporationRoger MacArthur (Maui).................... Island Vice Pres,, First Hawaiian BankWm, Mackenzie (Hawaii)................ President, Hawaii Electric Light Co., Inc.Harold Mehlberg..................................... Plant Manager, Shell Oil Co.James R. Moore......................... Director of Taxes, Dillingham CorporationJames F, Pitt........ ........................ Retired Partner, Touche Ross 8 Co.Richard Rabbett................. Vice President, Rabbett 8 Knopf, Inc.Tadashi Sakamoto............. Manager, Hawaii Region Taxes, Castle 8 Cooke, Inc.Richard C. Van Etten .......... RetiredRoy A, Vitousek, Jr...................................................... AttorneyRobert E. Wagner...........................Asst. Treasurer, C. Brewer 8 Co., Ltd.Stanley W. Widasky ..........................Vice President, Bank of Hawaii

STAFF

Thomas J. HoessG. L. Hopper....W. B, Jamieson... John J, Jaquette.

Fred W. Bennion, Executive Director Nell A, Cammack, Research Associate Lowell L. Kalapa, Research Assistant

Nora K, Kaaua, Secretary

VTAX FOUNDATION OF HAWAII

Governed by a 25-member Board of Trustees who rep­resent the entire State, the Tax Foundation of Hawaii is a private, non-profit, non-partisan educational or­ganization which has served the state community since 1953. Financed by concerned and interested corporate and individual members, the Foundation's purpose is to encourage efficiency and economy in government and to promote an equitable tax system that will enhance the economic growth of Hawaii.

Serving as a clearing house, the Foundation col­lects and analyzes data concerning governmental fi­nances and taxation and disseminates this information to the public through reports, pamphlets, newspaper articles, and radio and television broadcasts. To achieve its purposes, the Foundation also channels its efforts through working with public officials, private organizations and individuals to improve the methods, systems and procedures of public administration.

In addition to GOVERNMENT IN HAWAII, other regular publications of the Tax Foundation include: FINANCE INBRIEF, a wallet-sized resume of Hawaii's fiscal facts; THE TAX BURDEN OF THE ARNIE ALOHA FAMILY; weekly com­mentaries in the Sunday Star-Bulletin S Advertiser; a weekly radio series on KHVH in Honolulu, KIPA in Hilo and KUAI in Kauai County. The LEGISLATIVE TAX BILL SERVICE provides an analysis of all tax legislation in­troduced during the State Legislature, and the LEGISLA­TIVE REVIEW which is published at the end of each ses­sion reports on all legislation which passed and ex­amines the changes in the State's fiscal outlook.

GOOD GOVERNMENT DEPENDS ON AN INFORMED PUBLIC

\

FOREWORD

During the past 200 years, the breadth and scope of government have grown to proportions that reach and touch each and every one of us in our daily lives. It has become implicit that an understanding of the fiscal and economic health of government in Hawaii is the basis of a sound and informed citizenry which government serves. Preliminary es­timates for 1975 indicate that while per capita personal in­come in Hawaii grew by 6.5%, per capita taxes rose by nearly 14%. The increasing demands made upon the taxpayer coupled with the unsettled conditions of both the local and national economy reiterate the need for the average citizen to under­stand the operations of his government.

This 23rd edition of GOVERNMENT IN HAWAII provides the basic tools and keys to an understanding of state and local governments in Hawaii. The statistical data presented here­in highlight both historical and current changes covering general economic indicators, government revenues, expendi­tures, and public debt. The charts, tables, graphs, and texts provide the guidelines for analyzing the fiscal health of state and county governments in the 50th State.

The complex evolution of government in the United States over the last 200 years makes it even more important that today's citizen remains aware and informed about his government. The future dictates that the citizens of Hawaii be in a position to evaluate the economic and social pro­grams of their government. It is this story that GOVERNMENT IN HAWAII attempts to tell, the story of Hawaii's govern­mental finances, the 50th State's biggest "business."

The Tax Foundation sincerely appreciates the coopera­tion and assistance provided by many public employes in fed­eral, state, and county governments in Hawaii. A special mahalo goes to the directors and staffs of the State of Ha­waii Departments of Accounting and General Services, Budget and Finance, Education, Labor and Industrial Relations, Planning and Economic Development, Taxation, and Transporta­tion; the Finance Directors of the four counties; the Bank of Hawaii; and First Hawaiian Bank.

H. Howard Stephenson, President Tax Foundation of Hawaii

TABLE OF CONTENTS — GOVERNMENT IN HAWAII 1976

Foreword..................................................... 2

PART ONE: HAWAII’S ECO NOM Y............................................. h

Trends in Hawaii....................................... 5Economic Growth........................................ 6Income Sources......................................... 7County Data............................................. 8

personal Income........................................ 9Civilian Employment.................................... 11Population.............................................. 12Tax Burden.............................................. 13

PART TWO: WHERE GOVERNMENT GETS ITS MONEY................. 14General Excise......................................... 15State Revenues......................................... 16State and County Taxes................................. 18Fuel Tax................................................ 21Sales Tax Rates by State............................... 22Fuel, Tobacco and Liquor Rates......................... 2 3State Personal Income Tax Rates........................ 24State Corporate Income Tax Rates....................... 25Real Property Data..................................... 26County Revenues........................................ 29Taxes Levied in Hawaii................................. 32Federal Taxes and Grants in Hawaii..................... 34Federal Administrative Budget.......................... 35Tax Collections........................................ 36General Fund Finances.................................. 37

PART THREE: HOW GOVERNMENT SPENDS ITS MONEY........ 38Direct Expenditures Per Capita......................... 39State Expenditures..................................... 40County Expenditures.................................... 42Public Employment Data................................. 45State Retirement System Finances....................... 47Public and Private Compensation Data................... 4 8Public School Data..................................... 49University of Hawaii................................... 53Transportation: Airports.............................. 54

Harbors............................... 5 5Highways.............................. 56

PART FOUR: THE LONG TERM PUBLIC BONDED DEBT......... 57Per Capita Debt by State............................... 58State and County Debt in Hawaii........................ 59Constitutional Debt Limits............................. 6 3

Index........................................................ 64

HAWAII’S ECONOMY

During 1975, Hawaii's economy underwent a period of ad­justment. The threat of the mainland recession reaching the shores of the 50th State also posed a deterrent to further expansion of the island economy. Re-supply of the commodity pipeline at 1974 inflated prices sent the cost of living in­dex for Hawaii up 12.6 points to an annual average of 154.4 in 1975. While preliminary estimates for 1975 indicate that per capita personal income rose by 6.5%, per capita taxes rose by nearly 14%.

The most serious problem faced by Hawaii's economy dur­ing 1975 was its employment situation. Hawaii's unemploy­ment rate rose from 7.6% of the labor force in 1974 to 8.3% in December of 1975. Despite this situation, the number of positions filled in the government sector in 1975 increased by 5%, while the private sector experienced a 0.8% decrease in positions filled. It is becoming increasingly apparent that the growth in Hawaii’s economy is not keeping pace with its available labor force.

However, the income of Hawaii's citizens continues out­pacing that of many of the other states as the per capita personal income level in Hawaii grew from $5,539 in 1973 to a new high of $6,042 in 1974, and captured the number eight spot among the 50 states. Wages and salaries accounted for 73% of the State's net personal income of $5,105 million in1974. It is estimated that per capita personal income for 1975 will reach the $6,435 mark, while total personal income will top $5,615 million for the year.

While preliminary estimates show that there was a mar­ginal growth in the number of visitors to Hawaii during1975, the money that visitors spent here rose by more than 13% over the previous year. Although tourism remains the State's largest industry, the conditions of the national economy will ultimately hold the key to the future perform­ance of this sector of Hawaii's economy.

Retrenching after a short-lived yet spectacular rise in sugar prices during 1974, the value of sugar crops dropped to $525 million in 1975 from an all time high of $685 mil­lion for the previous year. Still responding to the infla­tionary effects of the previous year, retail and wholesale sales grew by 14% and 9% respectively. On the other hand, taking the cue that the nation would be heading out of the recession by year’s end, both the diversified manufacturing and construction industries registered a renewed strong growth of 14% and 12% respectively.

The outlook for the bicentennial year in Hawaii remains uncertain. The State Administration has reaffirmed its po­sition to expand and broaden the economic base of the State with an emphasis on establishing diversified agriculture as one of the cornerstones of the State's economy. While the nation seems to be headed out of the woods of recession, threats of another inflationary spiral and the growing unem­ployment problem will be with Hawaii for another year.

4

CHART 1

TRENDS IN HAWAIIPopulation, Taxes, Personal Income & Debt

1965-1975

I %

(Amounts in Thousands)

Year DebtaState-LocalTaxesh

Personal Civilian Income Populationc

200

1975 $1,435,868 $765,264 $5,615,000 d 6061974 1,274,442 672,325 5,105,000 7971973 1,219,363 591,792 4,592,000 7831972 1,080,395 530,117 4,124,000 7641971 925,506 497,606 3,773,000 7451970 742,037 454,378 3,523,000 7211969 631,315 395,498 3,087,000 7021968 533,643 338,054 2,729,000 6771967 472,899 309,839 2,440,000 6671966 412,265 273,032 2,225,000 6561965 454,121 221,903 2,025,000 650

STATE AND COUNTIES TAX COLLECTIONS

100

i i e e t « * *

STATE AND COUNTIES FUN D ED DEBT

i i e a n a i m a i

CIV

TOTALPER SO N A LINCOME

ILIAN PI P U LA T K N

200

100

1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975

a. State and county general obligation bonds and revenue bonds outstanding at December 31.

b. Fiscal years for state; previous calendar years for counties prior to 1967 (except Honolulu, fiscal years from 1962). Unemployment compensation collections included. Fiscal 1967 reflects addition of estimated $29,500 in real property collections delayed until July, 1967.

c. Mid-year resident civilian population.

d. Estimated.

SOURCE: State Department of Budget & Finance, Accounting & General Services, Taxation, Plan­ning; City & County Finance Director; County Auditors and Finance Directors; U.S. Depart­ment of Commerce, "Survey of Current Business".

TABLE 1GROWTH IN THE HAWAIIAN ECONOMY

Selected Calendar Years

Amount Percent Change 1975 f rom

Economic Indicators 1 975 1974 1973 1970 1969 1 974 1 970 1965

P o p u 1 at 1ona 864,900 854,100 841,200 774,300 703,800 1 .26 1 1 .70 22.89Labor Forceh 367,800 359,090 351,670 31 1 , 150 ___ 2.43 18.21 —

Emp 1oymenth 337,400 331,930 327,590 297,110 — 1 .65 13.56 —

Unemployment Rateb 8.3 7.6 6 . 8 4.5 — 9.21 84.44 —

Cost of L ivingC 1 54.4 141.8 128.3 1 14.2 94.6 8.89 35.20 63.21Motor Vehicle Regi s t r a t iond 519,675 484,448 476,759 404,463 309,331 7.27 28.49 6 8 . 0 0Total Housing Units® 263,147 250,910 240,453 216,774 198,994 4.88 21 .39 32.24

Total Hotel Rooms 40,691 39,632 38,675 32,289 14,827 2.67 26.02 174.44

Number of Visitors 2,823,673 2,786,489 2,630,952 1,.746,970 686,923 1 .33 61 .63 31 1.06

Per Capita Personal Income $6,435 $6,042 $5,539 $4,623 $2,901 6.50 39.20 121.82

Per Capita Taxes $ 872 $ 765 $ 684 $ 572 $ 298 1 3.99 52.45 192.62

Visitor Expenditures $1 ,405

AMOUNTS IN MILLIONS

$1,242 $ 890 $ 550 $ 225 13.12 155.45 524.44

M ilitary Expenditures 1 ,035 935 872 675 460 10.70 53.33 125.00

Total Personal Income 5,615 5, 105 4,592 3,523 2,025 9.99 59.38 177.28

Bank Deposits 2,681 2,553 2,450 1 ,697 1 ,006 5.01 57.98 166.50

Value of Sugar Crops 525 685 232 198 177 -23.36 165.15 196.61

Value of Pineapple Exports'^ N. A. 1 1 1 124 131 122 — — —

R e t a il Salesg 3,493 3,063 2,648 1 ,967 1 , 136 14.04 77.58 207.48

Wholesale SalesQ 2,499 2,288 2,038 1 ,499 517 9.22 66.71 383.37

Diversified M a n u f a c t u r ingg 430 376 356 285 189 14.36 50.88 127.51Construction V a 1ue 1,175 1 ,044 921 784 343 12.55 49.87 242.57

NOTE: 1975 data preliminary. Subject to revision.

a. Resident population at July 1.

b. Annual average except 1975 at December. Due to revision, comparable data not a v a 1 1a b 1e for 1965.

f .

9-

Honolulu Consumer Price Index (annual average). 1967 » 100.

At December 31. Excludes military vehicles, motorcycles and scooters,

not formerly registered.

At A p r il 1.

Excludes local sales.

General excise tax base.

1975 reflects non-taxable , non-resident vehicles

SOURCE: State Departments of Planning & Economic Development, Regulatory Agencies, Labor & Industrial Relations, Taxation,and Transportation; County Finance Directors; Hawaii Visitors Bureau; Honolulu Redevelopment Agency; U. S. Department

of Commerce; and Bank of Hawaii.

TABLE 2

SOURCES OF PERSONAL INCOMEHawaii (Selected Years): U.S. Average (1964 and 1974)

(Dollars in M illions)

1971

State of HawaIi

1973 I 964

Income Source

labor i Prop. Inc,: I ndustry

% of

Total Amount% of

Tota I Amount% of

Tota I

% Change

1974

from 1964

S. Average

t of Total

1964 1974

% Change

1974

from 1964

Farms $ 107 2.1 $ 120 2.6 $ 112 5.9Contract Construction 421 8,2 389 8.5 131 6.9Wholesale & Retail Trade 627 12.3 574 12.5 236 12,4

Manufacturing 248 4.9 224 4.9 133 7.0

Finance, Insurance & Real Estate 248 4.9 217 4.7 79 4.1Transportation 216 4.2 193 4.2 71 3.7Communications & Utilities 127 2.5 124 2.7 39 2.0

Services ( 703) (13.8) ( 645) (14.0) ( 224) (11.8)

Hotels & Other Lodging 130 2.5 122 2.7 28 1.5Personal & Household Services 50 1.0 47 1.0 32 1,7

Business & Repair Services 117 2.3 103 2.2 37 1.9

Amusement & Recreation (a) (a) -- 12 C .6Prof., Social, & Re I . Services (a) — (a) — 115 6.0

- 4.5221 .4165.7

86.5

213.9204.2 225.6213.8

364.3 56.3

216.2

3.0 4.9

14.023,7

4.2 3.62.2

(I 1.4)

0.5

I .82 . 0 0.6 6.5

2.94.9

1 2 . 8 20,9

4. I3.32.3

(11.9)

0.4

I . I2.3

0.5 7.6

1 2 2 . 2 129.9 1 1 2 . 8103.6

122.5109.2147.2

142.0

104.2

40.6155.2

107.7172.5

Government

Federa1, Civilian

Federal, M 1 1 Itary State and Local

Other Industries

405 572 444

1 7

7.91 1 . 28.7

0.3

380 449 420

1 5

8.3 9.8

9. 1

0.3

188241

1487

9.912.7

7.8

0.4

115.4

1 37.3

2 0 0 , 0 142.9

3.5 2.1 7.1

1 .2

3.3

1 . 8 8 . 6 I . 1

1 19. 1 92.6 1 83.4

1 1 1 .2

Total Labor & Proprietor's Income $4.134 81 .0 $3,749 81.6 $ 1,609 84. 5 156.9 80.9 77.8 122.7

1ncome by T y p e :

Wages & Salaries $3,706’! 72.6 $3,350 73.0 $1,392 73. 1 166.2 67. 1 65.8 1 27. 1Other Labor Income 1 64 1 3.2 1 48 3.2 44 2.3 272.7 3.3 4.5 209.2Proprietor's Income: Farm 34[ 0.7 34 0.7 48 2.5 - 29.2 2.4 2.4 1 32.0

Non-Farm 230* 4.5 218 4.7 1 25 6 . 6 84.0 8.1 5.2 48. 1Dividends, Interest, Rent 682 1 3.4 61 3 13.3 254 13.3 168.5 14.2 14.2 130.7Transfer Payments 508 1 0 . 0 426 9.3 9 1 4.8 458.2 7.4 1 2 . 2 281,5

Sub-Tota1 $5,323 104.3 $4,788 104.3 $ 1 ,954 1 02 . 6 172.4 102.5 104. 1 135.3Less: Pers. Contrlb. for Soc. Ins. - 218 - 4.3 - 196 - 4.3 - 50 - 2 . 6 336.0 - 2.5 - 4. 1 282.3

Total Personal Income $5, 105 1 0 0 . 0 $4,592 1 0 0 . 0 $ 1,904 1 00 . 0 168. 1 1 0 0 . 0 1 0 0 . 0 131 .6

NUlt: All data revised by Department of Commerce, August 1975. Detail may not add to totals due to rounding,

a. Detail not reported due to confidentiality but Included In totals,

SOURCE; ’’Survey of Current Business," August 1975, U. S. Department of Commerce, Social & Economic Statistics Administra­tion, Bureau of Economic Analysis, Washington, D. C,

TABLE 3 THE COUNTIES OF HAWAII

Calendar Years 1974-1975

Honolulu Mau I HawalI Kaua i

Economic Indicators 1975 1974 1975 1974 1975 I 974 1975

74,600

32.800

29.800

9.1

5,486

5 6 , I 18

50,090

412,019

1974

P o p u l a t iona

Labor Forced

Empl oyment>

Unemployment Rate

Hotel RoomsMotor Vehicle Regi s t r a t ionc

Number of Telephones

Sugar Production (Tons)

Tax Revenue<^

Government Expend Itures^

Bank Demand Deposits

Value of Sugar Crops®

Selected Tax Bases

P ineappIe C a n n ing

R e t a iling

Whol e s a ling

Manufacturlng

Contractlng

ServIces

Renta I s

646.000

292,500

272.000

7.0

26,699

394,409

460,602

194,580

640,300

290,000

269,100

7.2

25,352

372,241

444,359

163,894

53,900

24,000

21 ,600 9.8

6 , 192

43,546

36,142

260,670

52,400

23,000

20,800

9.5

5,743

39,021

33,180

259,606

72.000

31,900

29.000

9.2

5,390

50,626

47,681

390,000

31,700

14,900

I 3,600

8.7

3,314

25,602

20,851

239,930

AMOUNTS IN THOUSANDS

31 ,900

14,300

13,100

8 . 2 3,073

22,560

19,498

227,242

I 18,456 $ 116,755 $ 1 1 ,961 $ 9,766 $ 18,162 $ 15,619 $ 6,180 $ 5,431195,818 170,263 22,009 16,370 29,523 23,516 12,324 10,914

817,918 774,972 45,871 41 ,361 51,713 51 ,741 19,937 21 ,442

92,295 107,888 123,585 170,839 195,353 256,670 1 1 3,768 149,536

94,646 72,374 37,009 30,811 __ __ 501

3,039,612 2,669,751 165,412 146,756 199,662 1 72,609 87,960 74, 1 132,313,634 2,091,072 56,253 73,550 101,942 100,975 27,569 22,329

397,153 345,441 9,843 8,519 17,540 16,503 5,213 5, 1291,034,812 920,255 56,185 49,561 52,371 43,449 18,544 13,929

818,140 698,619 32,692 27,587 51 ,356 42,586 1 7,724 14,978

899,759 784,053 52,305 50,638 48,367 43,292 19,360 15,364

Excludes motorcycles and scooters. 1975 reflects

NOTE: 1975 data preliminary. Subject to revision.

a. Resident civilian population at July I.

b. Calendar year estimates; revised January 1976.

c. At December 31. Taxable and non-taxable registered motor vehicles,

non-taxable, no n-resident vehicles not formerly registered,

d. Fiscal years.e. Based on total estimated value of $525 million In 1975 and $685 million In 1974.

SOURCE: State Departments of Planning & Economic Development, Labor & Industrial Relations, Taxation, and Transportation;

County Finance Directors; Bank of Hawaii; Hawaiian Telephone Company; Hawaii Visitors Bureau; and Hawaiian Sugar

Planters* Association.

CHART 2PER CAPITA PERSONAL INCOME

— BY COUNTIES —Calendar Years 1970-1973

^ STATE

COUNTY

% INCREASE

Thousands of Dollars

5,768

PercentIncrease

•50%

• 25%

0%1970 1971 1972 1973 1970 1971 1972 1973

1970 1971 1972 1973 1970 1971 1972 1973

SOURCE: "Survey of Current Business" April 1974, April 1975, and August 1975, U.S. Depart­

ment of Commerce. Office of Business Economics, Washington, D.C.

TABLE 4PER CAPITA PERSONAL INCOME

By States — Selected Yearsa

1974 1973 1969 .196.4.

State Amount Rank Amount Rank Amount Rank Amount Rank

% Change 1974 from

1973 1964

HAWAII $6,042 8 $5,539 I 0 $4,155 10 $2,809 12 9.1 115.)

U.S. Av. 5,448 5,023 3,733 8.5 109.3

Aia.

Alaska

Arl z.

Ark,

Cal If .

Co I o .

Conn.

Del .

Fla.

Ga.

I daho

1 1 1 .I n d .

I owa

Kans.

Ky.La.

Me.

Md .

M a s s ,

Mich.

Minn.

Miss.

M o .

M o n t .

Neb.

N e v ,

N. H.

J . M.

Y.

C.

D.

Oh I o

Okla.

Ore.

Pa.

R. 1 . S, C.

S. D.

T e n n ,

Texas

Utah

Vt.

Va.

Wash.

W. Va.

Wl sc.

Wyo.

D. C.

4,2 15

7,062

5, 127

4,200

6,032

5,515

6,455

6,306

5,416

4,751

4,9)8

6,234

5, 184

5,279

5,500

4,442

4,391

4,590

5.943

5,757

5,883

5,422

3,803

5,036

4,956

5,278

6,0(64.944

6.247

4, 137

6 , I 59

4,665

5,583

5,518

4,581

5,284

5,447

5,343

4,31 I

4,685

4,551

4,952

4,473

4,534

5,339

5,710

4,372

5.247

5,404

7,044

48

1

30

49

9

I 7

3

4

2136

35629

26

18

44

45

39

I I

I 3

I 2

20 51

31

32

27

10 34

5

50

7

38

1 5

16

40

25

19

2 3 ­

47

37

41

33

43

42

24

I 4

46

28 222

3,886

5,930

4,764

3,883

5,491

5,058

5,896

5,845

5,041

4,402

4,345

5,728

4,929

5,291

5,224

4,009

3,942

4, 153

5,442

5,275

5,506

5, 106

3,542

4,752

4,742

5, 187

5,698

4,592

5,719

3,871

5,659

4,267

5,746

5,050

4,252

4,810

4,958

4,847

3,935

4,923

4, I 74

4,570

4,1 37

4,227

4,874

5, 129

3,985

4,807

4,892

6,433

48

231

49

I 2

203

4

2236

37

6

24

14

I 644

46

42

I 3

I 5

I I

I 9

5 I

32

33

1 7834

7

50

9

38

5

2139

29

23

28

47

25

41

35

43

40

27

I 845

30

26

I

2,722

4,244

3, 346

2,625

4,259

3.532

4.686

4,362

3,444

3,151

3,062

4,289

3.686

3,514

3,571

2.895

2.895

3,064

4,009

4,057

4, 106

3,584

2,402

3.532

3, 176

3,574

4,27 I

3,502

4,391

2.845

4,461

3,021

2,980

3.846

3, I 26

3,528

3,719

3,740

2,767

2,963

2,926

3,341

2,974

3,261

3.419

3,982

2,772

3,542

3.419

4,666

49

9

3!

50 823

I

5

28

35

38

6 I 8 26

2144

45

37

13

12 I I

I 9

51

24

34

207

27

4

46

3

39

40

I 5

36

25

I 7

16

48

42

43

32

41

33

29

14

47 2230

I ,837

3,009

2,263

I ,786

3, I 23

2,522

3,253

3,211

2,258

2,027

2, I 53

3,051

2.587

2,419

2,496

I ,923

I ,988

2, 155

2,795

2.837

2.838

2.403

1 ,543

2,508

2.255

2,348

3, 125

2,389

3, I 28

2,063

3, I 83

I ,965

2,0)9

2,685

2, I 59

2.587

2,624

2,652

I ,740

I ,861

1,917

2.255

2,288

2, 131

2,302

2,754

I ,96 I

2,529

2,463

3.404

48

9

31

49

7

2123

32

40

378 I 825

23

45

42

36

I 3

I I

1026

51 2233

28

627

5

39

4

43

41

I 5

35

I 9

17

I 650

47

46

34

30

38

29

I 4

44

2024

I

8.5

19. I

7.6

8 . 29.9

9.0

9.5

7.9

7.4

7.9

13.2

8.8

5.2

- 0 . 25.3

10 . 811.4

10.5

9.2

9. I

6.8

6 . 27.4

6.04.5

I . 85.6

7.7

9.2

6.9

8.8

9.3

- 2.8

9.3

7.7

9.9

9.9

1 0 . 29.6

- 4.8

9.0

8.4

8 . 1 7.3

9.5

(1.3

9.7

9.2

10.5

9.5

129.5

I 34.7

I 26.6

I 35.2

93. I

118.7

98.4

96.4

I 39.9

134.4

128.4

104.3

I 00.4

118.2

120.4

131.0

I 20.9

I 13.0

I 12.6

102.9

107.3

125.6

146.5

1 0 0 . 8 I 19.8

I 24,8

92.5

106.9

99.7

100.5

93.5

I 37.4

176.5

105.5

112.2

I 04. 3

107.6

101 .5

I 47.8

151 .7

137.4

I 19.6

95.5

1 1 2 . 8 131 .9

107.3

I 22.9

107.5

I (9.4

106.9

a. All data revised by U, S. D e part men t of Commerce, Au gust 1975.

SOURCE: "Survey of Cu rren t Business," August 1975, U. S. Department of

Commerce, Office of Business Economics, Washington, D. C.

10

TABLE 5 EMPLOYMENT IN HAWAII

Positions Filled in Selected Industries Selected Years at December

Type of Employment

Number of Po sitions

Percent

1 975Change

over % of Total Employment

1975^ 1 974 1 973 1 970 1965 1 974 1 965 1975 1974 1965

GOVERNMENT

State 41 ,700 38,510 56,890 34,410 19,950 8.28 1 09.02 1 1 . 1 2 10.32 7.52County 1 2 , 2 0 0 1 1 , 1 2 0 10,540 9,490 9,320 9.71 30.90 3.25 2.98 3,51

Sub-Total Local Governments 53,900 49,630 47,430 43,900 29,270 8.60 84. 15 14.38 1 3. 30 1 1 .04

Federal - Air Force 3,300 3,250 3, 260 3, 500 5,070 1 . 54 7.49 0 . 8 8 0,87 1.16Army 5, 180 5,260 5,990 5,950 5,270 - 1 .52 - 1 .71 1 . 38 1.41 1 .99

Navy 1 1 , 1 0 0 1 I, 1 0 0 1 1 , 180 1 2 , 0 2 0 11,180 0 . 0 0 - 0.72 2.96 2.97 4.22

Other 10,900 1 1 ,080 10,760 1 1,500 1 1 ,300 - 1 .62 - 3.80 2.91 2.97 4.27

Sub-Total Federal Government 30,480 30,690 3! , 190 32,970 30,850 - 0 . 6 8 - 1 . 2 0 8 . 13 8 . 2 2 I I .63

Sub-Total Government 84,380 80,320 78,620 76,870 6 0 , I 20 5.05 40.35 22.51 21 .52 22.67

PRIVATE INDUSTRY

Agriculture - Sugarb 5,000 5, 160 5,380 5,350 6,460 - 3.10 - 22.60 1 .33 1 .38 2.44

PI neap p 1eb 1 ,500 1 ,910 2,070 2,940 3,490 -21.47 - 57.02 0.40 0.51 1 .32

Other 2,600 2,440 2,850 2,800 1 ,570 6.56 65.61 0.69 0.65 0.59

Food Processing 1 0 , 0 0 0 9,670 9,240 10,950 12,340 3.41 - 18.96 2.67 2. 59 4.65

Other Manufacturing 12,800 12,430 12,550 1 2 , 0 2 0 9,390 2.98 36,32 3.41 3.33 3.54

Transport., Comm., & Utilities 24,600 25,260 25,290 24,320 16,700 2.61 47.31 6 . 56 6.77 6.30

Wholesale Trade 16,300 16,380 16,630 16,300 13,100 - 0.49 24.43 4.35 4.39 4.94

Ratal 1 Trade 69,900 69,320 66,780 56,910 41,110 0.84 70.03 18.65 18.57 1 5.50

Contract Const ruction 25,600 29,010 27,480 24,380 18,660 -11.75 37. 19 6.83 7,77 7.04

Hotel Services 1 8,800 18,970 18,690 12,430 6,520 - 0.90 1 88.34 5.01 5.08 2.46

Other Services 53,500 53,140 53,380 44,270 33,020 0 . 6 8 62.02 1 4.27 14.24 12.45

Self-Employed;DomestIcs 26,400 26,020 25,930 25,460 29,160 1 .46 - 9.47 7.04 6.97 1 0.99

Finance, Ins. & Real Estate 23,500 23,180 22,400 18,740 13,580 1 .38 73.05 6.27 6 . 2 1 5.12

Sub-Total Private Industry 290,500 292,890 288,670 256,870 205,100 - 0.82 41 .64 77.49 78.48 77.33

Total Positions F illed 374,880 373,210 367,290 333,740 265,220 0.45 41 .35 1 0 0 . 0 0 1 0 0 . 0 0 1 0 0 . 0 0

NOTE: Detail may not add to totals due to rounding. Data reports positions filled In each Industry.

a, 1975 preliminary data. Table reflects revisions In prior ye ars’ data made by the State Department of Labor and Industrial

Rel a tions .

b. Sugar mill and pineapple cannery workers Included In food processing.

SOURCE: Department of Labor and Industrial Relations, State of Hawaii.

CHART 3TRENDS IN CIVILIAN POPULATION

State of Hawaii & Counties Mid-Year Estim ates 1965-1975

Percent Percent

30

25

SOURCE: Table 6.

TABLE 6POPULATION TRENDS IN HAWAIIMid-Year Estim ates of Resident Population

July C 1ty-County Mau i Hawal 1 Kaua 1 C 1 vI 1 Ian % Annual Armed State1 Honolulu County County County Totaia 1 ncrease Forces^ Tota 1

1975 646,000 53,900 74,600 31 ,700 806,100 1.19 58,700 864,9001974 640,300 52,400 72,000 31,900 796,600 1 .74 57,500 354,100

1973 627,900 51,800 71,400 32,000 783,000 2.46 58,100 841 ,200

1972 613,900 50,500 68,500 31,200 764,200 2.59 52,000 816,1001 97 1 598,200 48,200 67,700 30,800 744,900 3.29 50,800 795,700

1970 580,600 46,500 64,200 29,900 721,200 2.77 53,000 774,300

1969 562,315 46,401 63,004 30,034 701,754 3.59 48,474 750,228

1 968 542,801 44,399 61 , 102 29,141 677,443 1 .63 57,013 734,456

1967 533,003 44,500 60,426 28,618 666,547 1 .57 55,981 722,528

1 966 522,996 44,128 60,684 28,459 656,267 0.90 54,058 710,325

1965 515,723 44,412 61,524 28,764 650,423 3.79 53,381 703,804

NOTE: 1974 and 1975 data subject to revision.

a. Includes military dependents living In Hawaii.

b. Includes shore based armed forces for all years, and afloat and mobile In

Hawaii ports or waters for 1965-1969 or home ported In Hawaii 1970-1975.

SOURCE: Provisional estimates of the population of Hawaii, Department of

Planning and Economic Development, State of Hawaii.

12

T ABLE 7

STATE AND LOCAL TAX BURDENTax Collections Related to Population and Personal Income

By States; Fiscal Years 1974 and 1975

Stata

Par Capita Tax Collectlonsa

Fiscal 1974 Fiscal 1975'= K Change

Amount Rank Amount Rank from 1974

Per Capita Incomeb_____

1974 _L2I5_Rank Rank

HAWAII $765 $872 I 3.99 13.61 14.43

U.S. Av. 618 662 7. 12 12.30 12.15

Ala.

A Iaska

Arl z.

Ark.

Calif.Colo.

Conn.

D e l .

Fla.

Ga.

I daho

III.I nd .

I owa

K a n s .

Ky.La.

Me.

Md.

M a s s .

Mich.

M Inn.

Miss.

Mo.

Mont.

Neb.

N e v .

N. ,H.

N. J.

M.

Y.

C.

D.

Ohio

Okla.

Ore,

Pa.

R. 1 .

S. C.

S. 0.Tenn.

Texas

Utah

Vt.

Va.

Wash.

W. Va.

Wise.

Wyo.

D. C.

383

61 I

582

384

762

587

689

679

520

477

479

699

547

590

573

441

496

597

674

767

679

696

425

501

587

543 738

483

683

484

952

461

5 17

497

428

570

615

606

422

519 424

467

472

661

510

622

450

696

590

725

51

18

25

50

4

23

10 1230

40

39

7

28

2126

45

36

20 I 4

213847

34

24

29

5

38

I I

37 I

43

32

35

46

27

I 7

19

49

3148

42

41

15

33

16

44

9226

414

959

712

403

903627

666 734

505

483

543

754

608

620

628

506

570

648

738

767

639

762

450

504

610

568

759

498

699

562

999

478

624

540

486

638

632

642

442

535

436

509

504

687

555

697

543

727

704

775

50

2

I 3

51

325

I 8 1040

4534

9

29

27

24

39

30

19

I I

6217

47

41

28

31843

15

32

I

46

26

36

44

22

23

2048

3749

38

42

17

33

16

35

12 14

8.09

56.96

22.34

4.95

18.50

6.81

- 3.34

9.57

- 2 . 8 8 I .26

I 3.36

7.87

11.15

5.08

9.60

14.74

14.92

8.54

9.50 0.00

- 5.89

9.48

5.88

0.60

3.92

4.60 2.85

3. I I

2.34

16. 124.94

3.69

20.70

8.65

13.55

I I .93

2.765.94

4.74

3.08

2.83

8.99

6.78

3.93

8.82

I 2.06

20.67

4.45

19.32

6.90

9.86

10.30

1 2 . 2 2 9.89

13.88

11.61

I I .69

I I .62

10.32 10.64

I I .02

12 . 2 0 11 . 1011.15

10.97

I I . 0 0 12.56

14.38

12.3914.54

12.33

13.63

1 2 . 0 010.54

12.38

10.47

I 2.95

10.52

1 I .94

12.50

16.82

10.80

9.00

9.84

10.07

I I .85

I 2.40

12.50

10.72

10.54

10.16

10 . 2 2 11.41

I 5.64

10.46

12.13

I I .29

14.48

I 2.06

ll-a27

4944

17

46

626

24

25

43

35

32

18

31

30

34

33

105

14

3

I 682138

15

41

9

40

22 I I1

36

51

50

47

23

13

1237

39

46

45

27

242

19

284

20 _29_

9.82

I 3.58

13.89

9.60

14.97 I I .37

10.32

I t .64

9.32

10. 17

I I .04

12.09

I I .73

1 I .74

I I .42

I I .3912.98

14.12

12.42

13.32

I 0.86

14.05

I t .83

10.01 12.31

10.76 12.62

10.07

11.19

13.58

16.22

10.25

11.18

9.79

10.61

I 2.07

I I .60

1 2 . 0 210.25

I ! .42

9.58

10.28

I I .27

15.15

10.40

1 2 . 2 112.42

13.86

13.03

1 I

47

9

7

49

3

30

40

23

5144

34

I 9

25

24

27

29

I 3

5

I 5

I I

36

6 22 46

17

37

14

45

32

101

42

33

48

38

2026

2143

28

50

41

31

239

18

16

8 12

a. Population excluding armed forces overseas for July I, 1974 and July I,

1975 (provisional) as estimated by the U. S. Department of Commerce.

b. Fiscal year taxes as a percentage of prior calendar year personal Income.

c. Computed from preliminary stafe tax collections according to estimates by

the U. S. Department of Commerce for fiscal 1974.

SOURCE: "State Tax Collections In 1975," "Governmental Finances In 1973-1974,"

and "Survey of Current Business," August 1975, "Current Population Reports," Series P-25, U. S. Department of Commerce.

13

WHERE GOVERNMENT GETS ITS MONEYDuping 1975, Hawaii's tax structure demonstrated its

highly responsive nature to the general trends in the State’s economy. Reacting to the high rate of inflation, state and county tax collections in 1975 rose by 13.8% over the previous year despite earlier predictions that the main­land economic recession would take its toll on Hawaii's tax collections.

Hawaii's three major sources of tax revenues are: thegeneral excise tax (a multi-rate, multi-stage tax on gross income) representing nearly 38% of all collections; personal and corporate income taxes supporting 26% of the total; and property tax collections contributing almost 17%.

Hawaii's earmarked taxes (fuel, motor vehicle weight, utility franchise, and unemployment compensation) which ac­count for approximately 10% of tax collections also reflect fluctuations in the State's economy. In order to avert a potential deficit in the State's highway fund, the 1975 Leg­islature boosted the State fuel tax rate late in the fiscal year from 5c to 8.5c per gallon which, along with relaxed restrictions on fuel consumption, raised fuel tax collec­tions by 6.7% for 1975. Similarly, the unemployment compen­sation reserves fell below the $15 million mark triggering higher rates on Hawaii employers and resulting in a nearly 20% growth in unemployment compensation tax collections.

Carrying a $13.8 million surplus from fiscal 1974, the additional growth in State general fund revenues increased that surplus to a total of $83.5 million at the end of 1975. A combination of restricted spending and unanticipated growth in revenues contributed to this larger surplus.

While the State levies and collects more than 75% of the taxes in Hawaii, the counties do levy real property tax­es without limitation; county fuel and motor vehicle weight taxes; and the public utility franchise tax.

Although the counties either retained or lowered the real property tax rates from the previous year, real proper­ty collections continued to grow and be the major source of revenues for all four counties. Real property tax revenues accounted for 52% of Honolulu's $189 million, 53% of Ha­waii's $29.5 million, 35% of Maui's $27.7 million, and 39% of Kauai's $12.8 million. Federal grants proved to be the second largest source of revenues for Honolulu (22%) and Maui (32%), while State grants were the second largest source of revenues for Hawaii (18%) and Kauai (25%).

Federal tax collections in Hawaii soared during 1975 due largely to corporate income taxes which grew by nearly $150 million over 1974 collections. The 50th State contrib­uted more than $1,087 million to the national treasury in 1975 while the number of federal dollars returned to Hawaii in the form of grants to State government rose by 14% to $256.4 million.

14

TABLE 8GENERAL EXCISE TAX COLLECTIONS

State of Hawaii — Selected Fiscal Years

Activities 1975 1970

Change 1975 from 1974

Amount Percent

Retailing $127,718,567 $100,507,605 $ 71,096,976 $19,210,762 17.70ServIces 34,098,221 29,529,248 19, 106,528 A', 568,973 15.47Contractin g 44,646,309 38,136,440 29,305,400 6,509,869 17.07Theater, Radio,

Amusement 2,858.939 2,528,639 1 ,649,781 330,300 1 3.061nterest 3,293,521 2,474,467 1 ,489,856 819,054 33. 10CommJ s s 1ons 6,110,715 6,300,548 3,383,975 _ 189,833 - 3.01Hotel Rentals 13,809,163 1 1 ,708,445 2,980,111 2, 100,718 17.94A 11 Other Renta 1s 24,549,718 21,391,831 17,637,213 3, 1 57, 887 14.76Use {A%) 4,573,447 3,714,010 2,829,670 859,437 23. 1 4A l 1 Others 4,866,718 3,763,412 2,300,822 1 . 103.306 29.32

Sub-Total $266,525,1 1 8 $228,054,645 $151,780,332 $38,470,473 1 6.87

Sugar Processing $ 3,864,990 $ 1,098,540 $ 967,593 $ 2,766,450 251.83PIne C a nn1nq 573.691 566.516 532,903 7. 175 1 .27

Sub-Tota1 $ 4,438,681 $ 1,665,056 $ 1,500,496 $ 2.773,625 166.58

Produclng $ 517,142 $ 503,155 $ 362,756 $ 1 3,987 2.78Manufacturlnq® 2,046,881 1.774.231 1 .439,979 272.650 15.37

Sub-Tota1 $ 2,564,023 $ 2.277.386 $ 1.802.735 S 286.637 12.59

Who 1e s a 1 Ing $ 7,319,913 $ 6,475,553 $ 4,040,001 $ 844,360 13.04Intermedlary

Serv1ces 221,254 163,471 1 16, 126 57,783 35.35Use ( 1/2%) 4,636,136 4.204,812 2,642,568 431,324 10.26Blind Vendors 11,439 9,756 6 . 123 1 .603 17.25

Sub-Total $ 12,188,742 $ 10,853,592 $ 6,804,818 $ 1 .335.150 12.30

1nsuranceSolicitors $ 464,299 $ 431,255 $ 325,683 s 33,044 7.66

Penalties and1nterest 1,037,726 1,071,140 474,507 - 33,414 - 3. 12

Licenses & Fees 269,002 246,221 1 78,879 22,781 9.25Estimated Tax*^ -• 8,534 - 44.527 36.089 35 . 993

Sub-Tota1 $ 1,762,493 $ I , 704,089 $ » .015,158 $ 58.404 3.43

Tota 1 $287,479,057 $244,554,768 $ 162,903,539 $42,924,289 17.55

a . Includes can

b. Net payments

SOURCE; Reports

nlng other than pineapple,

of estimated taxes.

of the Department of Taxation, State of Hawaii.

TABLE 9DISTRIBUTION OF FEDERAL REVENUE SHARING FUNDS

State and Local Governments: Fiscal Years^

Unit of Change 1976 from 1974

Government 1976^ 1975 1974 Amount Percent

State of Hawal1 $ 9,276,545 $ 8,932,978 S 8,971,520 $305,025 3.40County of:

Honolulu 1 3,640,454 1 3,281,542 13,498,136 142,318 1 .05Maul 1 ,655,925 1 ,530,778 1 ,455, 1 17 200,806 13,80Hawaii 2,288,025 2, 1 28,050 2,554,601 - 366,576 -13.81Kauaii 968,666 931.499 1.094.159 - 125.471 -1 i.47

Total $27,829,635 $26^804,847 $27,673,533 $156,102 0.56

a. Establi shed by State and Local Fiscal Assistance Act of 1972 to distribute federalassistance moneys to state and local governments over a flve-•year period fromJanuary 1, 1972 to December 31,, 1976.

b. Anticipated amounts.

SOURCE: Compiled from the Department of Accounting i General Services, State of Hawaiiand County Finance Directors' Annual Reports, and from the respective Federal Revenue Sharing "Planned Use" Reports of the Finance Directors.

15

CHART 4

SOURCES OF STATE GOVERNMENT OPERATING REVENUESSTATE OF H AW A II— F ISC A L 1975

STATE GENERAL FUND STATE GENERAL AND SPECIAL FUNDS

05

NOTE: See Table 10 for further detail.

SOURCE; Compiled by The Tax Foundation of Hawaii from the 1975 Annual Report of the Comptroller, State of Hawaii.

TABLE 10 STATE REVENUE RECEIPTS

Hawaii — Fiscal Years 1974 and 1975

Fiscal 1975 Fiscal 1974

G e nera 1 Special Ge nera 1 Spec 1 a 1

Source of R e venu es Fund Funds Tota 1 Fund Funds Tota 1

Tax Revenu es s.3.7.

General Excise $ 2 8 7 , 4 8 7 , 5 9 0 $ — $ 2 8 7,48 7 , 5 9 0 $ 2 4 4,5 99, 295 $ -- $ 2 44,5 99, 295

S p ecif ic E x c ises^ 56 ,74 0 , 1 5 0 21 ,216,847 77,956 ,99 7 5 1 ,014 ,00 3 19,632,417 70,646 ,42 0

Individual 1ncome 168,669,869 — 3 1 7 r 16 8,669,869 15 1,733,834 -- 151,733,834

C o r p o r a t e Income 3 1 ,504 ,54 2 — 31,504 ,54 2 18,166,034 — 18,166,034

U n e m p l o y m e n t C o m p e n s a t i o n — 3 0 ,081 ,64 0 , 3 0 ,081 ,64 0 — 2 5 ,069 ,11 3 25,069 ,11 3

O t h e r Taxes, Li cens es & P e r m itsh 8,947, 297 145,565 ^ ■ 9,092, 862 8,560. 703 152,376 8,713.079

Sub-Total Taxes $ 5 5 3 , 3 4 9 , 4 4 8 $ 51 ,44 4 , 0 5 2 $ 6 0 4,79 3 , 5 0 0 $ 4 7 4,0 73, 868 $ 4 4 .853 .90 6 $5 18,927,774

Fines, F o rfei ts and Eschea ts $ 4 , 135, 190 $ 26 9,97 4 $ 4,405, 163 $ 3,650,661 $ 151,424 $ 3,802,085

Federal G r a n t s - in - A 1d 192,920,015 63 ,44 9 , 9 4 2 2 5 6,36 9,9 57 164,163,249 6 0 ,625 ,97 2 224,789,221

R e venu es from O t her A g enci es 3,335, 154 68 0,01 4 4 , 015, 168 3,167,467 686,641 3 ,854,108

Rents, R o y a l t i e s & Land Income 4,960,685<* 4,133,874 9 , 094, 559 3,867,003<< 2,086, 565 5 ,953,568

Sales of Real Pr oper ty ----- 817,845 817,845 — 2,267, 446 2,267,446

Ea rnin gs - General De part m e n t s 22,761,341 3 2 ,505 ,13 7 5 5 ,266 ,47 8 19,579,031 2 7 ,344 ,28 3 46,923 ,31 4

Earnin gs - P u blic Serv, Enterp. — 37,791 ,60 4 3 7 ,791 ,60 4 — 36,893 ,73 7 36,893,737

R e p a y m e n t Ad v a n c e s to Other

Civil D i v i s i ons — 18,874,762 18,874,762 - - 11,348,130 1 1,348,130

Re p a y m e n t Debt Costs: C o unti es 2 , 088, 964 — 2, 088, 964 2, 213, 669 — 2 ,213,669

Interest Ea rned 12,970,433® 9 , 412, 839 2 2 ,383 ,27 2 13,395,481® 9,938, 605 23,334 ,08 6

M i s cellaneous 2 , 903, 884 13,391,215^ 16.295.099 2.820. 644 12.185.797^ 15.006.441

Total ^ $ 7 9 9 . 4 2 5 . I 14 $2 32,7 7 1 , 2 5 6 $1,032,196,371 $6 8 6.9 31. 072 $2 0 8,3 82, 506 $895,3 13, 577

11.1%

a. Includes P u blic Utilit ies , Tobacco, Liquor, Insurance and Fuel taxes.

b. Includes Fr an c h i s e tax. In heritance and Estate taxes. C o n v e y a n c e tax, busine ss and no n-bu s i n e s s licenses and

p e r m i t s .

c. E x clud es tr an s f e r s and re pay m e n t s ex cept as shown.

d. Includes t r a n s f e r of land Income pr ocee ds from T r ust fund to General fund In the a m ount of $ 3 ,751 ,26 7 In 1974

and $ 4 , 8 5 6 , 8 5 6 In 1975.

e. E x clud es r e paym ent s of Interest on state bonds from special fund a g enci es to avoid du plication.

f. Includes p u blic school ca f e t e r i a sales of $6,039,781 in 1974 and $6 ,17 9 , 0 2 2 In 1975.

SOURCE: Co m p i l e d by the Tax Fo und a t i o n of Hawaii from the Annual Re port s of the C o m ptr oll er, State of Hawaii,

TABLE 11STATE AND COUNTY TAX COLLECTIONS IN HAWAII

Selected Fiscal Years

Unit of Government Sources 1 975 1974 1973 1970 1965

State of H a w a ii

General Excise & Usea $287,479,057 $244,554,768 $210,925,565 $162,903,539 $ 77,251,813Fue1 31 ,638,959 29,649,393 29,787,057 26, 181,411 17,057,526Li quor 12,783,130 1 1 ,414,478 10,229,471 7,481,550 4, 182,734Tobacco 8,706,161 8,304,732 7, 143,404 5,803,292 2,608,868Insurance 9,929,180 9,533,689 9. 1 50,437 6,095,588 2,794,785Public Service Companies 24,667,713 21,167,132 18,335,320 14,105,008 7,613,281Banks 4 Other Financial Corporations 3,319,923 3,629,739 3,743,351 2,152,431 900,294Corporate Incomeb 31,504,541 18,166,034 1 2,888,026 14,577,602 7,567,053Individual Incomea»c

Net Income 168,669,869 1 51,733,833 134,930,859 105,018,604 38,550,997Inheritance & Estate 3,479,172 2,661,186 2,100,331 2,324,433 1 ,077,416Real Propertya 128,669,868 121,864,482 105,845,279 75,839,130 41 ,756,872Conveyance (Realty Transfer) 666,365 1,037,260 868,623 41 1,551 __Licenses, Permits & Other 2,275,014 1 ,969,838 1 , 732, 576 1 ,257,481 732,891Unemployment Compensation 30 ,I 36,837 25,168,413 24,008,229 14,245,800 10,617,678

Sub-Tota 1 $743,925,789 $650,854,977 $571,688,528 $438,397,420 $212,712,208

C o u n t iesj

Liquor Licenses & Fees $ 1,569,215 $ 1,428,900 $ 1,237,373 $ 971,233 $ 541,205U t ility FranchIse 3,960,555 3,203,234 2,794,263 1 ,978,040 1 ,368,960Motor Vehicle Weight 1 1 .7 12,929 1 2,488,072 1 1,697,500 10,070,496 5,743,127Licenses, Permits & Other 4, 1 15,132 4,350,132 4,374,608 2,961 ,011 1.537,117

Sub-Tota1 $ 21,357,831 $ 21,470,338 $ 20,103,744 $ 15,980,780 $ 9,190,409

Total $765,283,620 $672,325,315 $591.792.272 $454,378,200 $221.902.617

a. Reduced by Natural Disaster refunds and credits; General Excise. $622 (1970), $1,182,376 (1965) ; Personal- Income $705 (1970),$197,152 (1965); and Real Property $298 , 1 10 ( 1965).

b. includes payments of estimated taxes less refunds.

c. individual Income Includes withheld and estimated tax less refunds, and dei inquent compensation tax (repealed I/I/58).

d. Previous calendar year data for Hawaii, M a u i and Kauai Counties prior to 1967.

SOURCE: Department of Taxation, and Department of Accounting & General Services, State of Hawaii; and County Finance Directors*

Annua! Reports.

TABLE 12ALLOCATION OF STATE AND COUNTY TAXES

HAW AII — Fiscal Years 1974 and 1975 (In Thousands)

1975

A llocated to

Type of Taxes State Honolulu Maul Hawaii Kaua I Total

1974

Al l ocated to

State Honolulu Mau I H a wal1 Kauai Tota I

State Col l e c t ions

General Excise^ $268,031 $ 8,786 $ 3,001 $ 4,470 $3,191 $287,479 $225,107 $ 8,786 $ 3,001 $ 4,470 $3,191 $244,555Fuel 2 1 , 2 2 0 7,805 1,131 976 507 31,639 1 9,636 7,600 1 , 0 1 2 922 ■ 479 29,649LIquor 12,783 12,783 11,414 11,414

Tobacco 8,706 8,706 8,305 8,305Insurance 9,929 9,929 9,534 9,534Public Servlce Co. 24,668 24,668 21,167 21,167Banks & Fin. Corp. 3,320 3,320 3,630 3,630Income - Corporate^ 31,505 31 ,505 18,166 18,166

- Indlvlduaic 168,670 168,670 151,734 1 5 1 ,734Inheritance & Estate 3,479 3,479 2,661 2,661Real Property 2 98,225 9,828 15,622 4,993 128,670 3 96,625 7,842 13,276 4,118 121,864

Convey. (Realty Transfer) 66 6 6 66 1 ,037 1 ,037U n e m p 1oyment Compensat l^n 30,137 30,137 2 5 , I 68 25, 168Licenses & Others 2,275 2,275 1 ,970 1 .970

Su b-To ta1 $585,391 $114,816 $13,960 $21,068 $8,691 $743,926 $499,532 $ 113,01 1 $ 1 1 ,855 $18,668 $7,788 $650,855

County Co 11ectIons

Liquor Licenses & Fees $ -- $ 1 ,033 $ 203 $ 230 $ 1 03 $ 1,569 $ -- $ 949 $ 178 $ 2 12 $ 91 $ 1,429

U t ility Franchi se - - 3, 165 172 424 2 00 3,961 2,605 1 27 320 151 3,203Motor Vehicle Weight -- 9,262 831 1, 141 480 11,713 - - 9,926 784 1 , 100 677 12,488A 1 1 Others - - 3,093 392 474 156 4,115 - - 3.338 4 1 5 421 1 76 4,350

Su b - T o t a 1 $ — $ 16,553 $ 1 ,598 $ 2,269 $ 939 $ 21,358 $ — $ 16,818 $ 1,504 $ 2,053 $1,095 $ 21,470

Tota1 5585,391 $131,369 $15,558 $23,337 $9,630 $765,284 $499,532 $129,829 $13,359 $20,721 $8,883 $672,325

NOTE: Detail may not add to total due to rounding.

a. State Grants-In-Ald distributed according to each county's "relative fiscal capacity and relative fiscal need" as defined by

Act 155, SLH 1965, Although the amount dispersed to the counties Is determined by the total amount of general excise tax

collections, the actual moneys dispersed are taken from the State general fund. Fixed amounts (Act 144, 1973).b. Includes amounts paid on declared estimated taxes less refunds.

c. Includes delinquent collections from Compensation and Dividends Tax repealed 1/1/58 and Personal Net Income Tax, including

payments for withheld and declared estimated taxes less refunds.SOURCE: Department of Taxation, and Accounting and General Services, State of Hawaii; the various County Finance Directors'

Annual Reports; and Table II.

CH ART 5HAWAII STATE AND COUNTY TAX COLLECTIONS

Fiscal Year 1975

NOTE: Details do not agree exactly with Table II because of different sources.

SOURCE: Department of Taxation, and Accounting and General Services, State of Hawaii; and Counties’ Annual Financial Reports.

20

TABLE 13LIQUID FUEL TAX COLLECTIONSState of Hawaii — Selected Fiscal Years

Type of FuelTax Per G a l. Fiscal 1975 1975

STATE TAX REVENUES

OAHU

Gaso11ne 5c $11,423,606 $10,461,451 $10,557,226 $ 9,000,181Other Highway® 4c & 54 454,215 404,918 352,967 293,256Other Non-Hwy, 1< 392,788 370,162 375,137 290,178Avi at I on U 4,617,169 4,569,691 4,677,672 4,334,906Small Boat‘s l« & 8.54 20,131 26,262 32,288 25,224

TOTAL OAHU - - $16,907,909 $15,032,484 $15,995,289 $13,943,744

MAUI

GasolIne 54 $ 1 , 149,175 $ 973,926 $ 944,903 $ 784,857Other HIghwaya 44 & 54 ' 66,275 46,905 45,643 18,670Other Non-Hwy. 14 192,621 192,013 162,077 118,474Av I at 1 on 14 47,778 43,791 41,235 32,721Smal1 Boatb 14 & 104 1 ,587 1 ,435 2,006 2,560

TOTAL MAUI — $ 1 ,457.437 $ 1 ,250,069 $ 1,195,864 $ 957,283

HAWAI1

Gaso1 Ine 54 $ 1 ,616,854 $ 1 ,435,832 $ 1,441,197 $ 1,794,176Other Highway® 44 4 54 1 15,962 108,848 109,823 123,245Other Non-Hwy. 14 109,460 129,498 117,198 94,327Av 1 at I on 14 162,442 172,880 215,824 230,958Small Boatb 14 4 84 17,629 9,340 6, 109 5,964

TOTAL HAWAI1 — $ 2,022,347 $ 1,856,398 $ 1 ,890,149 $ 2,248,670

KAUAI

Gaso1 Ine 54 $ 633,965 $ 571,203 $ 581,204 $ 502,798Other Highways 44 4 54 37,585 31,671 26,465 22,348Other Non-Hwy. 14 86,098 77,800 69,481 44,148Aviation 14 3,864 4,071 4,564 2,996Small Boatb 14 4 94 1,202 720 951 745

TOTAL KAUAI - - $ 762,715 $ 685,465 $ 682,665 $ 573,035

ALL COUNTIES

Gasol1ne — $14,823,601 $13,442,412 $13,524,530 $12,082,013Other Highway 674,037 592,343 534,898 457,467Other Non-Hwy. — 780,967 769,473 723,892 547,125Av 1 at I on 4,831,254 4,790,433 4,939,294 4,601,581Small Boatc - - 40,549 37,756 41,353 34,494

TOTAL ALL COUNTIES $21,150,408 $19,632,417 $19,763,967 $17,722,731

COUNTY TAX REVENUES

OAHU

Gaso1 Ine 3.54 $ 7,561,961 $ 7,318,357 $ 7,384,721 $ 6,300,127Other HIghwaya 24 4 3.54 295,786 281,182 243,649 205,279

TOTAL OAHU - - $ 7,857.747 $ 7,599,540 $ 7,628,369 $ 6,505,406

MAUI

Gasol1ne 54 $ 1 ,076,482 $ 965,425 $ 934,145 $ 784,857Other Highway® 34 4 54 62,549 46,150 44,859 18,670

TOTAL MAUI -- $ 1,139,031 $ 1 ,011,575 $ 979,003 $ 803,527

HAWAI1

GasolIne 34 $ 91 1 .429 $ 856,860 $ 862,298 $ 672,816Other Hlqhwav® 24 4 34 6 6 .131 65,093 65.655 46,217

TOTAL HAWAI1 — $ 977,561 $ 921,953 $ 927,953 $ 719,033

KAUAI

Gaso11ne 44 $ 481,462 $ 453,502 $ 462,050 $ 402,238Other HIghwaya 34 4 44 29,261 25,271 21,107 17,878

TOTAL KAUAI -- $ 510,723 $ 478,774 $ 483,157 $ 420,117

ALL COUNTIES

Gasoline __ $10,031,334 $ 9,594,145 $ 9,643,214 $ 8,160,039Other Hlqhway -- 453,728 417,696 375,269 288.044

TOTAL ALL COUNTIES " $10,485,062 $ 10,01 Ij84l $10,018,483 $ 8,448,083

NOTE: Detail may not add to total due to round Iat 8.54 per ga llon.

a. Low rate for LPG, higher for diesel. Afterb. Fuel other than gasoline at t« per gallon.c. Includes $12,291 for 1975 allocated to count SOURCE: Reports of the Director of Taxation, St

ng. After 5/1/75 state

5/1/75 state rate at 6<

ies.ate of Hawaii.

gas tax

and 0.5«.

21

TABLE 14STATE GENERAL SALES TAX DATA

Tax Rates as of January 1,1976

Retail Rates= OtherCredit Granted

A g a 1nst Food Drugs

State State Local Rates*^ Income Taxes Taxab 1 e* Taxab 1 e'

H A W A I I 4.0^ — % 0.5$ Yes Yes Yes

Ala. 4.0 3.0 -- No Yes Yes

A 1 aska - - 5.0 No Yes Yes

Ar 1 z . 4.0 2 . 0 — No Yes No

A r k . 3.0 1 .0 -- No Yes Yes

CalIf. 4.75 1.75 — No No No

Colo. 3.0 4.0 -- Yes Yes No

C o n n . 7.0 — — No No No

De 1 . No retaI 1 sales tax but 0 .8 $ on general r e t a 1 1er * s purchases

over $2 0 , 0 0 0 each quarter

Fla. 4.0 - - - - No No No

Ga. 3.0 1 . 0 — Yes Yes Yes

1 daho 3.0 -- -- Yes Yes No

III. 4.0 1 . 0 -- No Yes Yes

1 n d . 4.0 -- 0.4 No No No

1 owa 3.0 - - -- No No No

K a n s . 3.0 0.5 No Yes Yes

Ky. 5.0 -- -- No No No

La. 3.0 3.0 -- No No No

Me. 5.0 -- — No No No

Md. 4.0 - - - - No No No

Mass. 5.0 — -- Yes No No

Mich. 4.0 — -- Yes No No

Minn. 4.0 1 . 0 — No No No

Miss. 5.0 -- 0. 125 No Yes Yes

Mo. 3.0 1 . 0 — No Yes Yes

M o n t . No state or 1 oca 1 sales tax

Neb. 2.5 1 . 0 — Yes Yes No

Nev. 3.0 0.5 — No Yes No

N. H. No state or local sates taxN. J . 5.0 -- w _ No No NoN . M. 4.0 0.25 -- Yes Yes Yes

N. Y. 4.0 4.0 — No No No

N. C. 3.0 1 . 0 — No Yes NoN. D. 4.0 - - - - No No No

Ohio 4.0 2 . 0 — No No No

Okla. 2 . 0 2 . 0 - - No Yes Yes

Ore. No state or local sales tax

Pa. 6 . 0 0.3 -- No No No

R. 1 . 5.0 -- No No No

S. C. 4.0 — -- No Yes YesS. D. 4.0 2 . 0 - - No Yes No

Tenn. 3.5 1 .75 -- No Yes Yes

Texas 4.0 1 . 0 No No NoUtah 4.0 0.75 -- Yes Yes YesVt. 3.0 -- -- Yes No NoVa. 3.0 1 . 0 — No Yes No

Wash. 4.5 0 . 8 0.44 No Yes NoW. Va. 3.0 -- 0 .88&0.27 No Yes No

Wise. 4.0 0.5 -- No No No

Wyo. 3.0 1 . 0 -- Yes Yes No

D. C. -- 5.0 *- Yes No No

a. Generally on tangible personalty only, although a few states (In­

cluding Hawaii) tax selected services. Local rate Is highest

allowed or imposed.

b. Hawaii levies the tax on wholesaling, producing and manufacturing;

Indiana on wholesaling; Mississippi on wholesaling; Washington on

wholesaling and manufacturing; and West Virginia on manufacturing and wholesaling respectively.

c. Food for home consumption; restaurant meals are generally taxable.

d. Generally limited to prescription medicine and drugs, although some

states exempt various other medical Items such as patent medicines,

baby supplies, eyeglasses, and artificial limbs.

SOURCE: State Tax Guide, All States Unit, Commerce Clearing House, Inc.

22

TABLE 15STATE FUEL, TOBACCO ANO LIQUOR TAXES

Tax Rates as of January 1,1976

State

Motor Fuel Tax^

(c Per Gallon)

State Local

C igarettes

(4 Per Pack)

Other

Products

Li quor'^

(Per G a 1.)

H A W A I I B.5 5.0 4 0% Whlse.'= 4 0 % Wh 1 se , 20% Whise,

Ala. 7.0t> 2.*0 1 2 . 0 Yes 35? R e t a l 1®

Alaska 8 . 0 8 . 0 No $4.00

Ar I 2 . 8 . 0 13.0 Yes 2.50

Ark. 8.5b 17.75 15? WhIse. $2.50+3? R e t a l 1

Cal If . 7.0 1 0 . 0 No 2 . 0 0Co 1 o . 7.0 1 0 . 0 No 1 .80C o n n . 1 0 . 0 2 1 . 0 No 2.50

Del . 9.0 14.0 30? Whise. 2.25

Fla. 8 . 0 1 . 0 17.0 No 3.75

Ga. 7.5 1 2 . 0 Yes 3.75

Idaho 8.5 9. 1 35? Whise. 12? R e t a 11®

M i . 7.5 1 2 . 0 No 2 . 0 01 n d . 8 . 0 6 . 0 No 2.28

1 owa 7.0b 13.0 10? Whise. 15? Whise.®

K a n s . 7.0b 1 1 . 0 10? Whise. $ 1 .50t4? R e t a l 1

Ky. 9.0 3.0 No 1 .92

L a . 8 . 0 M .0 Yes 2.50

Me. 9.0 16.0 No (e)

Md. 9.0 1 0 . 0 No 1 .50

Mass. 8.5 2 1 . 0 No 2.95

Mich. 9.0b 1 1 . 0 No 9? R e t a l 1©

Ml nn. 9.0 18.0 20? Whise. 4.39

Miss. 9.0b 3.0 1 1 . 0 Yes 2.50®

Mo. 7.0 9.0 No 2 . 0 0M o n t . 7.75b 1 2 . 0 12.5? Whise . 21? R e t a l 1®

Neb. 8.5 13.0 No 2 . 0 0Nev. 6 . 0 2 . 0 1 0 . 0 No 1 .90

N. H. 9.0 1 2 . 0 No (e)

N. J. 8 . 0 19.0 No 2.80

N. M. 7.0 1 2 . 0 No 1 .50

N. Y. 8 . 0 I .0 ^ 15.0 No 3.25

N. C. 9.0 2 . 0 No 22.5? R e t a l 1

N. D. 7.0 1 1 . 0 11? W h 1se. 2.50

Ohio 7.0 15.0 No (e)

Okla. 6.58b 13.0 Yes 4.00

O r e . 7.0 9.0 No (e)

Pa. 9.0 18.0 No $ 1.00+18? R e t a l 1

R. 1 . 1 0 . 0 18.0 25? Whise. 2.50

S. C. 8 . 0 6 . 0 Yes 2.72

S. D. 8 . 0 1 2 . 0 No 3.05

T e n n . 7.0b 13.0 6 ? Whise. 4.00

Texas 5.0b 18.5 Yes 2 . 0 0Utah 7.0 8 . 0 25? R e t a l 1 8 ? R e t a l 1®

vt. 9.0b 1 2 . 0 20? Whise. 24? R e t a l 1®

Va. 9.0 2.5 No 14? R e t a l 1®

Wash. 9.0 16.0 45? Whise. (e)

W. Va. 8.5 1 2 . 0 No (e)

Wi sc. 7.0 16.0 No 2.60

Wyo. 7.0b 8 . 0 No 0.80©

D. C, — 1 0 . 0 1 0 . 0 No 2 . 0 0

a . G a s o 1 1ne for use on public h I g h w a y s . Local rate Is highest I m pose d.

b. Rate for diesel for use on public highways differs In: Ok 1 ahoma and

Texas . 6.54; MichIgan, 74; Alabama, Iowa, Kansas, and Tennessee, 84;

Arkansas, 9.54; Montana, 9.754; Mississippi and New York, 104; and tax

exempt In Vermont and Wyoming.

c. Tax Is ap proximately 104 per pack In Hawaii.

d. Rates apply only to distilled spirits not In excess of 100 proof.

e. Monopoly states. Revenues received through markup plus taxes except

markup only In New Hampshire and Oregon.

f. On leaded gas In New York City.

SOURCE; State Tax Guide, All States Unit, Commerce Clearing House, Inc.

23

T ABLE 16

STATE PERSONAL INCOME TAX OATAAt January 1, 1976

Federa1 Steps Persona 1 Exempt Ion

Inc, Tax T ax Rata in or C r e d itb

State Deduct. a Min, On First Max. Over Range Single Dependent

HAWAI 1 No 2.25$ $ 500 1 1 .0 $ $ 30.000 1 I $ 750C $ 750

Ala. Yes 1.5 1 , 0 0 0 5.0 5,000 4 1,500 300

Alaska No 3.0 2 , 0 0 0 14.5 2 0 0 , 0 0 0 24 750 750

Arl 2 . Yes 2 . 0 1 , 0 0 0 0 . 0 6 , 0 0 0 7 |,0 0 0 c 600

Ark. No 1.0 2,999 7.0 25,000 6 17.50‘>»c 6 t>

Cal If. No 1 . 0 2 , 0 0 0 1 1 . 0 15,500 11 2 5 b,c 8 b

Colo.<^ Yes 2.5 1 , 0 0 0 0 . 0 1 0 , 0 0 0 1 1 750C 750

Conn, No personal Income taxDel . Yes 1 . 6 1 , 0 0 0 19.0 1 0 0 , 0 0 0 15 600 600

Fla. No personal Income tax

Ga. No 1 .0 750 6 . 0 7,000 6 1,500C 700

Idaho No 2 . 0 1 , 0 0 0 7.5 5,000 6 750 750

M l . No 2.5$ flat rate 1,0 0 0 ^ 1 , 0 0 01 nd . No 2 .0 $ flat rate l,000C 500

1 owa Yes 0.5 1 , 0 0 0 7,13 75,000 1 3 15b lOb

Kans. Yes 2 . 0 2 , 0 0 0 6.5 7,000 5 60QC 600

Ky. Yes 2 . 0 3,000 6 . 0 0 , 0 0 0 5 2 0 b 2 0 bLa. Yes 2 . 0 1 0 , 0 0 0 6 . 0 50,000 3 2,500 400

Me. No 1 . 0 2 , 0 0 0 6 . 0 50,000 6 1 , 0 0 0 1 , 0 0 0Md. No 2 . 0 1 , 0 0 0 5.0 3,000 4 0 0 0 0 0 0Mass.^ No 5$ flat rate + 7 .5$ surtax 2 ,0 0 0 C.e 600

Mich. No 4.6$ flat rate l,500« 1,500

Minn. Yes 1.6 500 15.0 2 0 , 0 0 0 1 1 2 |b,c 2 |b

Miss. No 3.0 5,000 4.0 5,000 2 4,500® 750

Mo. Yes 1 .5 I ,000 6 . 0 9,000 10 l,200C 400

Mont.d Yes 2 . 0 1 . 0 0 0 11 .0 35,000 10 650 650

Neb. No 15$ of adjusted federa 1 1 labilityNev. No state Income tax

N. H. No 4.25$ on Interest and dividend Income over $600

N. J No 2 . 0 1 , 0 0 0 I 5.0 25,000 14 650 650

N . M. No 0.9 500 9.0 1 0 0 , 0 0 0 16 750« 750

N. No 2 . 0 1 , 0 0 0 15.0 25,000 1 4 650 650

N. C. No 3.0 2 , 0 0 0 7.0 1 0 , 0 0 0 5 1 , 0 0 0 600N. D.d Yes 1 . 0 1 , 0 0 0 1 0 . 0 0 , 0 0 0 6 750 750

Ohio No 0.5 5,000 3.5 40,000 6 650 650

Okla. Yes 0.5 1 , 0 0 0 6 . 0 7,500 7 750<= 750

Ore. Yes 4.0 500 1 0 . 0 5,000 7 750 750

Pa. No 2 .0 $ flat rate

R. 1 . No 17$ of adjusted federa 1 1 labl 1 ityS. C. Yes 2 . 0 2 , 0 0 0 7.0 1 0 , 0 0 0 6 00 0 000S. D. No personal income tax

Tenn. No 6 .0 $ on dividend and Interest Income

Texas No state 1ncome taxUtah Yes 2.5 750 0 . 0 4,500 7 750 750

Vt.<^ No 25$ of federal liability (c)

Va. No 2 . 0 3,000 5.75 1 2 , 0 0 0 4 600 600W a sh. No state Income taxW. Va. No 2 . 1 2 , 0 0 0 9.6 2 0 0 , 0 0 0 24 600 600

Wise. No 3.1 1 , 0 0 0 1 1 .4 14,000 15 2 0 b,c 2 0 b

Wyo. No state Income tax

■■--Clfi- 2 . 0 1 . 0 0 0 1 0 . 0 25.000 9 750^ 750

a. Generally limited to federal taxes paid on Income taxed by the state; maxi­

mum deductible amounts are limited by certain states.

b. States granting tax credits In lieu of personal exemptions,

c. States granting credits deducted directly from tax liability and designed

to relieve the burden of taxes others than Income taxes; I.e., sales,property and/or local income taxes. Limited to the elderly In some states.

d. Additional rates: Colorado, 2% on interest and dividends over $5,000;

Massachusetts, 10$ on Interest, dividends and capital gains; New Jersey andNew York, 2.5$ surcharge on gross tax liability; New Jersey, additionalrates graduated from 1,5$ on $1,000 to 0$ over $25,000 on "unearned In­

come;" North Dakota, 1$ on net business Income of Individuals, estates and

trusts; Montana, 10$ surtax; Vermont, 9$ surcharge.e. No double exemptions for joint returns,SOURCE: State Tax Guide, All States Unit, Commerce Clearing House, Inc.

24

TABLE 17STATE CORPORATION NET INCOME TAX

Rates and Estimated Burdens on Selected Incomes

January 1, 1976

S t a t e

S t a t e / F e d e r a l ®

C o r p o r a t I on

T a x D e d u c t i b l e T a x R a t e

N e t E s t i m a t e d S t a t e

O p e r a t inq o n N e t T a x a b l e

L o s s b $ 5 , 0 0 0 $ 5 0 , 0 0 0

In c o m e T a x

I n c o m e ^ of

$ 5 0 0 , 0 0 0

H A W A I 1 Y e s / N o 5 . 8 5 $ t o $ 2 5 , 0 0 0

6 . 4 3 5 $ o v e r $ 2 5 , 0 0 0 C F - 5 . C B - 3 $ 2 7 6 $ 2 . 8 8 6 $ 3 0 . 0 9 2

A l a . N o / Y e s 5 . 0 $ — 2 0 2 1 , 9 9 7 1 4, 011

A l a s k a Y e s / N o 9 . 4 $ C F - 5 , C B - 3 4 3 0 4 , 2 9 6 4 2 , 9 6 2

A r i z . Y e s / Y e s 2 . 5 $ t o $ 1 , 0 0 0

1 0 . 5 $ o v e r $ 6 , 0 0 0 C F - 5 171 3 , 5 7 5 2 6 , 9 6 5

A r k . N o / N o 1$ t o $ 3 , 0 0 0

6 $ o v e r $ 2 5 , 0 0 0 C F - 3 70 2 , 4 4 0 2 9 , 4 4 0

C a l l f . N o / N o 9 . 0 $ - - 4 5 0 4 , 5 0 0 4 5 , 0 0 0

C o l o . N o / N o 5 . 0 $ C F - 5 , C B - 3 2 5 0 2 , 5 0 0 2 5 , 0 0 0

C o n n . Y e s / N o 1 0 . 0 $ C F - 5 4 5 5 4 , 5 4 5 4 5 , 4 5 5

Del . N o / N o 7 . 2 $ C F - 5 , C B - 3 3 6 0 3 , 6 0 0 3 6 , 0 0 0

Fl a. N o / N o 5 . 0 $ C F - 5 2 5 0 2 , 5 0 0 2 5 , 0 0 0

Ga. N o / N o 6 . 0 $ C F - 5 , C B - 3 3 0 0 3 , 0 0 0 3 0 , 0 0 0

1 d a h o N o / N o 6 . 5 $ + $ 1 0 C F - 5 , C B - 3 3 10 3 , 0 1 0 3 0 , 0 1 0

III. N o / N o 4 . 0 $ C F - 5 , C B - 3 2 0 0 2 , 0 0 0 2 0 , 0 0 01 nd . N o / N o 5 . 5 $ C F - 5 , C B - 3 2 7 5 2 , 7 5 0 2 7 , 5 0 0

1 o w a N o / Y e s ® 6 $ t o $ 2 5 , 0 0 0

10$ o v e r $ 1 0 0 , 0 0 0 C F - 5 , C B - 3 2 7 2 3, 107 3 7 , 0 6 5

K a n s . N o / N o 4 . 5 $ t o $ 2 5 , 0 0 0

6 . 7 5 $ o v e r $ 2 5 , 0 0 0 C F - 5 , C B - 3 2 2 5 2,8 1 3 3 3 , 1 8 8

Ky. N o / N o 4$ t o $ 2 5 , 0 0 0 C F - I f o r n e w

5 . 8 $ o v e r $ 2 5 , 0 0 0 b u s I n e s s e s 2 0 0 2 , 4 5 0 2 8 , 5 5 0

La. N o / Y e s 4 . 0 $ C F - 5 , C B - 3 161 1 , 5 9 4 1 1 , 1 5 4

M e. N o / N o 5 $ t o $ 2 5 , 0 0 0

7 $ o v e r $ 2 5 , 0 0 0 C F - 5 , C B - 3 2 5 0 3 , 0 0 0 3 4 , 5 0 0

M d . N o / N o 7 , 0 $ C F - 5 , C B - 3 3 5 0 3 , 5 0 0 3 5 , 0 0 0

M a s s . N o / N o 7 . 5 $ + 14$ of t a x C F - 5 f o r n e w

b u s 1 n e s s e s 4 2 8 4 , 2 7 5 4 2 , 7 5 0

M i c h . S p e c I a 1 b u s i n e s s t a x l e v i e d In 1 leu of c o r p o r a t e i n c o m e t a x

Mi nn . N o / N o 1 2 . 0 $ C F - 5 , C B - 3 6 0 0 6 , 0 0 0 6 0 , 0 0 0

M i s s . N o / N o 3$ t o $ 5 , 0 0 0

4$ o v e r $ 5 , 0 0 0 C F - 5 1 50 1 , 9 5 0 1 9 , 9 5 0

Mo . Y e s / Y e s 5 . 0 $ C F - 5 , C B - 3 1 92 1 ,901 1 3 , 3 2 8

M o n t . N o / N o 6 . 7 5 $ C F - 5 , C B - 3 3 3 8 3 , 3 7 5 3 3 , 7 5 0

N e b . Y e s / N o 3 . 7 5 $ t o $ 2 5 , 0 0 0

4 . 1 2 5 $ o v e r $ 2 5 , 0 0 0 C F - 5 , C B - 3 181 1 ,891 1 9 , 7 1 8N e v . N o s t a t e c o r p o r a t i o n i n c o m e t a x

N. H. N o / N o 7 . 0 $ - - 3 5 0 3 , 5 0 0 3 5 , 0 0 0

N. J . N o / N o 7 . 5 $ - - 3 75 3 , 7 5 0 3 7 , 5 0 0N. M. Y e s / N o 5 . 0 $ C F - 5 , C B - 3 2 3 8 2 , 3 8 1 2 3 , 8 0 9

N. Y. N o / N o 9 . 0 $ C F - 5 , CB-I 4 5 0 4 , 5 0 0 4 5 , 0 0 0

N. C. N o / N o 6 . 0 $ C F - 5 3 0 0 3 , 0 0 0 3 0 , 0 0 0

N. 0. N o / Y e s 3$ t o $ 3 , 0 0 0

6$ o v e r $ 1 5 , 0 0 0 C F - 5 , C B - 3 131 2 , 1 3 8 1 6 , 6 2 9

O h 1 o Y e s / N o 4$ t o $ 2 5 , 0 0 0

8$ o v e r $ 2 5 , 0 0 0 C F - 5 1 92 2 , 7 7 8 36 , 1 1 1

O k l a . Y e s / N o 4 . 0 $ C F - 5 , C B - 3 1 92 1 , 9 2 3 1 9 , 231

O r e . N o / N o 6 . 5 $ C F - 5 3 2 5 3 , 2 5 0 3 2 , 5 0 0

Pa . N o / N o 9 . 5 $ _ _ 4 7 5 4 , 7 5 0 4 7 , 5 0 0

R. 1 . N o / N o 8 . 0 $ C F - 5 4 0 0 4 , 0 0 0 4 0 , 0 0 0S. C. N o / N o 6 . 0 $ C F - 3 f o r n ew

b u s 1 n e s s e s 3 0 0 3 , 0 0 0 3 0 , 0 0 0

S. D. N o s t a t e c o r p o r a t i o n I n c o m e t a x

T e n n . N o / N o 6 . 0 $ C F - 2 3 0 0 3 , 0 0 0 3 0 , 0 0 0

T e x a s N o s t a t e c o r p o r a t i o n I n c o m e t a x

U t a h N o / Y e s a 6 . 0 $ C F - 5 , C B - 3 2 7 2 2 , 4 0 2 1 6 , 8 9 7

vt. Y e s / N o 5$ t o $ 1 0 , 0 0 0

7 . 5 $ o v e r $ 2 5 0 , 0 0 0 C F - 5 , C B - 3 2 3 8 2 , 9 4 4 3 3 , 3 9 5

Va . N o / N o 6 . 0 $ C F - 5 , C B - 3 3 0 0 3 , 0 0 0 3 0 , 0 0 0

W a s h . N o s t a t e c o r p o r a t i o n i n c o m e t a x

W. Va . N o / N o 6 . 0 $ C F - 5 , C B - 3 3 0 0 3 , 0 0 0 3 0 , 0 0 0

W i s e . Y e s / N o 2 . 3 $ t o $ 1 , 0 0 0

7 . 9 $ o v e r $ 6 , 0 0 0 C F - 5 17 6 3 , 4 5 7 3 6 , 5 5 1W y o . N o s t a t e c o r p o r a t i o n i n c o m e t a x

0. C. N o / N o 9 . 0 $ — 4 5 0 4 . 5 0 0 4 5 - 0 0 0

a. D e d u c t i o n l i m i t e d t o f e d e r a l t a x o n I n c o m e t a x e d by t h e s t a t e , e x c e p t In U t a h .

F u r t h e r l i m i t e d in I o w a t o 5 0 $ of f e d e r a l t a x e s p a i d . \

b. N u m b e r of y e a r s c a r r y f o r w a r d a n d / o r c a r r y b a c k o f n e t o p e r a t i n g l o s s . C e r t a i n

s t a t e s a l s o g r a n t n e w b u s i n e s s e s f u r t h e r r e l i e f .

c. " N e t t a x a b l e I n c o m e " Is I n c o m e n e t of all d e d u c t i o n s a n d e x e m p t i o n s e x c e p t a ny

a l l o w e d f o r f e d e r a l o r s t a t e c o r p o r a t e I n c o m e t a x e s p a i d ,

S O U R C E : S t a t e T a x G u i d e , All S t a t e s U n i t , C o m m e r c e C l e a r i n g H o u s e , Inc. E s t i m a t e d

+ a x l i a b i l i t y c o m p u t 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 .

25

TABLE 18REAL PROPERTY VALUATIONS IN

Fiscal 1976— By Counties^ (Dollars in Thousands)

HAWAII

Type of Property H o n o 1u 1u Mau 1 Hawaii Kauai Total Percent

Homes:'^ Fee $ 2,532,010 $ 290,457 $ 325,753 $ 1 40, 533 $ 3,288,753 21 .56L e a s e h o 1d 1,409,712 5,776 12,556 2,270 1 ,430,414 9.38

Government: Federal 993,273 2,634 11,977 4,310 1 ,012, 194 6.64State 1 ,202,295 51,187 186,597 25,406 1 ,475,485 9.57Count 1es 408,971 34,125 18,835 9,648 471,579 3.09

P u b lic U t ilit iesc 87,213 6,497 9,445 1 ,385 104,540 0.69

Miscellaneous Exempt^ 500,758 38,227 41 ,987 1 1 ,751 592,723 3.89All Others 4,909,126 764,160 853,306 352,156 5,878,748 45.09

Total Gross Valuations $12,043,358 $1 ,203,063 $1 .460,555 $547,459 $15,254,436 100.00

Exempt Properties

Government $ 2,604,539 $ 97,946 $ 217,409 $ 39,354 $ 2,959,258 19.40

P u b lic U t ilit ies= 87,213 6,497 9,445 1 ,385 104,540 0.69

Homes:*^ Fee 619,839 94,952 125,498 49,165 889,454 5.83L e a s e h o 1d 285,659 1 ,907 4,017 941 292,534 1 .92

Others'^ 500,758 38,227 41,987 11,751 592,723 3.89

Sub-Total Exemptions $ 4,098,018 $ 239,529 $ 398,356 $ 102,606 $ 4,838,509 31 .72

Taxable Values $ 7,945,340 $ 963,534 $1 ,062,200 $444,853 $ 10,415,927 58. 28

Less 50? of Appeals 147,709 1 1 ,338 7,482 12,942 179,471 1.18

Net Taxable Values $ 7,797,632 $ 952.196 $ 1.054.718 $431.911 $10,236,457 67. 10

O)

a. Gross valuations assessed at approximately 70? of market value. Detail may not add to total due

to rounding.

b. Owner occupied homestead. Basic exemption $8,000; $16,000 or $20,000, depending on age, for those

50 and over.

c. Exempt from property taxation. Subject to selective sales public service companies tax.

d. Includes property used for school, hospital and nursing home, church, and cemetery purposes; non­

profit labor unions, corporations, societies and associations; and the Hawaiian Homes Commission.

SOURCE: Reports of the Department of Taxation, State of Hawaii.

TABLE 19TRENDS IN REAL PROPERTY TAX BASE

State of Hawaii: By Countiesa (In Thousands)

Fiscal Year Honol u l u ^ Maui Hawai i " Kauai All Counti es<

1976 $(7,797,632) $(952,196) $( 1 ,054,718) $(431 ,91 1 ) $(10,236,457:Improved Residential - Land 2,388,041 189,532 181,297 104,242 2,863,112

- Bldg. 1,237,354 92,813 96,654 52,182 1,479,003Unimproved Residential - Land 149,91 1 39,287 43,667 27,722 260,587

- Bldg. 6, 160 47 5,627 3,514 1 5,348H o t e 1-Apartment - Land 564,542 151,264 69,013 57,7 1 1 842,530

- Bldg. 1,265,302 208,654 138,687 78,723 1,691,366Commercia1 - Land 510,883 32,440 37,869 16,318 597,510

- Bldg. 837,358 32,171 50,406 17,412 937,347Industria1 - Land 409,739 36,303 20,539 4,872 471,453

- Bldg. 303,255 33,611 29,656 10,183 376,705Agricultural - Land 80,055 98,384 304,400 41,390 524,229

- Bldg. 28,206 30,373 51,194 9,331 119,104Conservation - Land 13,920 6,451 23,481 7,454 51,306

- Bldg. 2,906 867 2,228 856 6,857

1975 6,372,731 693,942 900,304 349,467 8,316,4441974 5,304,286 510,004 734,214 259,061 6,807,5651973 4,768,305 412,377 655,985 232,046 6,068,7131972 4,182,624 352,492 525,510 217,945 5,278,5711971 3,716,169 310,100 427,152 173,626 4,627,0471970 3,410,696 224,401 293,135 133,828 4,062,0601969 3,084,394 199,441 253,315 102,066 3,639,215Calendar Yearb 1967 2,884,243 198,425 234,874 98,653 3,416,194

1966 2,601,523 175,254 206,693 85,596 3,069,065

N3

NOTE: Detail may not add to totals due to rounding.

a. Net assessed valuations for tax rate purposes. Valuations approximately 7056 of market value.b. Fiscal 1969 base also used for January I, 1968 - June 30, 1968 period.c. Excludes federal leased property assessable to lessee but not Included for tax rate purposes of

approximately $2.5 million for Honolulu and $200,000 for Hawaii.

SOURCE: Compiled by the Tax Foundation of Hawaii from records of the Real Property Technical, and Tax Research and Planning Offices, Department of Taxation, State of Hawaii.

TABLE 20TRENDS IN REAL PROPERTY TAX COLLECTIONS

State of Hawaii: By Counties

F i s c a l Y e a r M o n o lul u® Mau l H a w a l I Kauai A I I C o u n t Iesb

1976 ( E » t . ) C

Im pr. Re s.

U n l m p r . Res.

H o t e l - A p t .

C o m m e r c l a I

I n d u s t r i a l

SC 1 1 9 , 9 1 5 , 167) s e n , 9 4 0 , 1 3 4 ) S ( I 8 , 9 4 3 , 8 I 5 ) $ ( 6 , 2 6 9 , 6 3 5 )

5 5 , 7 2 2 , 3 2 1

2 , 9 3 4 , 8 5 8

2 7 , 5 9 7 , 0 5 7

2 0 , 7 2 0 , 4 5 3

1 0 , 9 5 4 , 6 3 8

3 , 5 2 9 , 3 1 3

5 8 3 , 4 0 3

4 , 4 0 7 , 5 6 1

8 0 7 , 9 0 8

8 7 3 , 8 9 1

4 , 9 7 5 . 3 2 3

I , 0 2 4 , 4 5 6

3 , 5 7 3 , 7 8 6

I , 5 8 0 , 1 0 9

8 9 8 , 5 9 0

2 , 2 6 6 , I 48

5 1 3 , 0 9 1

1 , 9 1 7 , 8 9 1

4 8 9 , 1 3 5

2 1 8 , 2 5 1

$ ( 1 5 7 , 0 2 0 , 5 4 3 )

6 6 , 4 9 5 , 1 0 5

5 , 0 5 5 , 8 0 8

3 7 , 4 9 6 , 2 9 5

2 3 , 5 9 7 , 6 0 4

1 2 , 9 4 5 , 3 7 0

A g r 1c u 1t u r a 1

C o n s e r v a t i o n

1 , 6 6 3 , 9 7 2

2 5 6 , 6 1 6

1 , 6 0 9 , 4 6 3

91 ,475

6 , 3 6 5 , 1 3 3

4 6 0 , 1 9 1

7 3 5 , 4 5 5

1 2 0 , 4 9 5

1 0 , 3 7 4 , 0 2 1

9 3 0 , 7 7 7

1975 9 0 , 2 2 5 , 1 0 9 9 , 8 2 8 , 0 5 3 1 5 , 6 2 1 , 7 4 0 4 , 9 9 2 , 8 3 9 1 2 8 , 6 6 7 , 7 4 1

1974 9 6 , 6 2 4 , 7 4 4 7 , 8 4 2 , 4 5 1 1 3 , 2 7 6 , 4 9 3 4, 1 1 8 , 4 4 8 1 2 1 , 8 6 2 , 1 3 6

19 73 8 4 , 4 8 1 , 2 7 0 6 , 2 9 1 , 4 5 3 1 1 , 5 7 7 , 9 4 7 3 , 4 9 2 , 0 8 3 1 0 5 , 8 4 2 , 7 5 3

1972 8 0 , 4 4 0 , 2 1 6 5 , 2 3 8 , 4 2 4 9 , 3 6 7 , 6 8 6 3 , 2 1 6 , 8 6 1 9 8 , 2 6 3 , 1 8 7

1971 7 3 , 0 1 0 , 0 6 1 4 , 6 0 8 , 9 0 1 7 , 6 6 5 , 4 0 8 2 , 6 0 6 , 0 6 2 8 7 , 8 9 0 , 4 3 2

1970 6 4 , 6 9 0 , 9 4 1 3 , 4 3 0 , 5 8 0 5 , 5 4 5 , 8 3 4 2 , 1 6 9 , 4 1 1 7 5 , 8 3 6 , 7 6 6

19 69 6 0 , 3 7 5 , 0 4 4 3 , 4 3 1 , 9 2 9 4 , 7 9 3 , 7 7 5 1 , 6 9 3 , 0 2 3 7 0 , 2 9 4 , 5 7 1

C a l e n d a r Year*!

1967 5 5 , 3 9 3 , 1 9 9 2 , 9 3 6 , 5 8 7 4 , 2 4 3 , 7 9 9 1 , 6 3 2 , 1 9 3 6 4 , 2 0 5 , 7 7 0

19 66 4 9 , 8 2 4 , 6 3 6 2 , 6 3 5 , 0 3 6 3 , 4 3 9 , 5 0 2 1 , 4 2 3 , 3 8 4 5 7 , 3 2 3 , 3 5 8

a. I n c l u d e s a m o u n t s f or H o n o l u l u R e d e v e l o p m e n t A g e n c y - 196 6.

b. R e d u c e d by $ 2 7 5 , 4 6 2 ( 1 9 6 6 ) ; $ 2 1 5 , 5 0 7 ( 1 9 6 7 ) ; an d $ 3 3 3 ( 1 9 6 9 ) f or v a r i o u s na t u r a l

d I s a s t e r c l a i m s .

c. T o t a l s I n c l u d e m i n i m u m t a x a nd t a x on c e r t a i n f e d e r a l l e a s e d p r o p e r t y no t a l l o c a t e d

by c l a s s .

d. C o l l e c t i o n s f o r J a n . I, 1 9 6 8 - J u n e 30, 1 96 8 p e r i o d w e r e as f o l l o w s : H o n o l u l u ,

$ 2 7 , 7 1 5 , 6 1 2 ; M a u l , $ 1 , 0 4 7 , 5 9 6 ; H a w a i i , $ 1 , 7 6 2 , 6 9 4 ; K a u a i , $ 8 2 9 , 5 8 2 ; a nd all

c o u n t i e s , $ 3 1 , 3 5 5 , 4 8 4 .

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 r e p o r t s of t h e D e p a r t m e n t o f

T a x a t i o n , S t a t e of H a w a i i .

TABLE 21TRENDS IN REAL PROPERTY TAX RATES

State of Hawaii: By Counties (Rates for $1,000 Taxabie Vaiues)

Fi s c a l Y e a r H o n o l u I u M a u 1 H a w a l I Kau ai A v e r a a e ®

19 76 A v e r a g e R a t e $ 1 5 . 3 7 $ 1 2 . 5 0 $ 1 7 . 9 0 $ 1 4 . 5 0 $ 1 5 . 5 4

I m p r o v e d R e s 1 d e n t I a 1 1 5. 37 12. 50 1 7. 90 1 4. 50 15.31

A g r i c u l t u r a l 15. 37 1 2 . 5 0 17. 90 1 4. 50 16. 13

C o n s e r v a t I o n 15.37 12.50 1 7. 90 1 4. 50 1 6. 00

H o t e 1- A p a r t m e n t

Lan d 1 9 . 0 3 14.82 21 .52 17.00 18.34

B l d g . 1 3 . 3 2 10.38 15. 06 II .90 1 3. 03

U n l m p r o v e d R e s i d e n t i a l

Land 1 9 . 0 3 1 4 . 8 2 2 1 . 5 2 1 7. 00 1 8. 60

Bld g. 1 3 . 3 2 1 0. 38 1 5 . 0 6 1 1 .90 1 3. 62

C o m m e r c 1 a 1

Lan d 1 8. 89 1 4. 70 2 1 . 6 0 1 7. 16 1 8. 79

Bld g. 1 3 . 2 2 1 0. 29 1 5 . 1 2 12.01 1 3. 20

I n d u s t r i a l

Lan d 17.61 14.61 2 1 . 7 6 18.19 17.57

BId a. 1 2. 33 1 0. 22 1 5 . 2 3 1 2. 73 1 2. 38

19 75 A v e r a g e R a t e 1 5. 37 14. 00 1 7 . 9 0 1 4. 50 15.31

19 74 « " 17.71 15. 00 1 7. 90 1 5 . 5 0 1 7. 44

197 3 " " 17.71 15. 00 1 7. 90 1 5 . 0 0 17.44

19 72 " " 19.21 15. 00 1 7 . 9 0 15.00 1 6. 62

1971 " " 19.21 15. 00 1 7 . 9 0 1 5 . 0 0 1 8. 65

19 70 " " 19.21 1 5. 00 1 7 . 9 0 1 6. 50 1 0. 79

196 9 " 19.21 15.00 1 7. 89 1 6. 50 18.81

196 0b " " 9.61 7 . 5 0 9 . 0 9 0 . 2 5 9 . 4 2

C a l e n d a r Y e a r

1967 A v e r a g e R a t e 19.21 15.00 1 7. 90 1 6. 50 1 8. 80

196 6 ” " 19.21 15. 00 1 7. 90 1 6. 50 1 8 . 8 0

N O T E ; I n c l u d e s a d d i t i o n a l r a t e s

a. S t a t e e v e r a g e r a t e s c o m p u t e d

f o r H o n o l u 1

by d 1 v l d 1 ng

u R e d e v e l o p m e n t A g e n c y

" t a x e s to be r a i s e d "

for 1966.

by t ot al c o u n t y

t a x a b l e v a l u e s .

b. R a t e s a r e f o r J a n u a r y I, 1 9 6 8 - J u n e 30, 1 9 6 8 t r a n s i t i o n a l p e r i o d .

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 r e p o r t s of t h e D e p a r t m e n t of

T a x a t i o n , S t a t e of H a w a i i .

28

CHART 6SOURCES OF COUNTY GOVERNMENT REVENUE

Percentage Distribution— By Counties For Fiscal Year 1975

KJCD

TA XES NON-TAX R E V E N U E S

L iq u id Fuel TaxM otor V eh icle W eight Tax

V Real Property Tax Other Taxes State Grants Departmental EarningsOther Revenues

Federal Grants ^

SOURCE: Tables 22-25 inclusive.

TABLE 22OPERATING REVENUES" — CITY AND COUNTY OF HONOLULU

Selected Fiscal Years

S o u r c e of R e v e n u e

Real P r o p e r t y $ 9 8 , 2 2 5 , 1 0 9 $ 9 6 , 6 2 4 , 7 4 4 $ 8 4 , 4 8 1 , 2 7 0 $ 6 4 , 6 9 0 , 9 4 1 $ 3 5 , 7 1 9 , 5 5 3G e n e r a l E x c i s e ^ — _ _ _ _ 1 1 , 8 9 3 , 9 7 3L i q u i d FueI 7 , 8 0 4 , 5 1 6 7 , 5 9 9 , 5 4 0 7 , 6 2 8 , 3 6 9 6 , 5 0 5 , 4 0 6 4 , 6 1 6 , 9 1 9U t i l i t y F r a n c h i s e 3 , 1 6 4 , 5 6 9 2 , 6 0 4 , 9 3 1 2 , 2 5 9 , 1 7 7 1 ,6 5 4 , 9 4 1 1 , 169,761M o t o r V e h i c l e W e i g h t 9 , 2 6 2 , 0 7 1 9 , 9 2 6 , 0 4 1 9 , 4 9 0 , 1 9 5 8 , 2 3 5 , 8 7 6 4 , 3 5 5 , 2 5 2

S u b - T o t a 1 T a x e s $ 1 1 8 , 4 5 6 , 2 6 5 $1 1 6 , 7 5 5 , 2 5 6 $ 1 0 3 , 8 5 9 , 0 1 1 $ 81 . 0 8 7 , 1 6 4 $ 5 7 , 7 5 5 , 4 5 8

L i q u o r L i c e n s e s & F ee s $ 1 , 0 3 3 , 2 0 7 $ 9 4 8 , 5 7 7 $ 8 4 6 , 3 1 5 $ 6 7 5 , 9 9 9 $ 3 7 7 , 5 8 2P a r k l n g M e t e r Fee s 1 , 6 7 4 , 6 5 4 1 , 7 1 7 , 9 2 2 1,7 84, 17 1 1 , 5 5 6 , 9 3 8 7 3 1 , 9 8 6O t h e r L i c e n s e s , P e r m i t s 3 , 0 9 2 , 8 5 1 3 , 3 3 7 , 8 1 0 3 , 4 3 9 , 4 6 3 2 , 2 9 7 , 8 2 4 1 , 2 2 4 , 2 9 5F i n e s , F o r f e i t s , e tc . 2 8 , 9 9 7 6 2 , 4 7 2 4 3 , 5 2 7 3 6 , 7 4 5 1 , 2 3 1 , 2 2 2D e p a r t m e n t a l E a r n l n g s C 9 , 1 5 4 , 4 1 9 8 , 5 2 7 , 1 2 3 7 , 4 8 8 , 8 4 6 6 , 6 8 8 , 4 6 7 4 , 7 7 1 , 8 1 6S t a t e G r a n t s

P e n s I o n e r s 3 2 1 , 5 3 2 4 2 0 , 7 6 0 4 1 6 , 3 4 0 3 3 0 , 3 9 2

S a l a r y A d j u s t m e n t — - - — 3 , 4 6 1 , 3 1 9 - -A c t I55t> 8 , 7 8 5 , 6 6 4 8 , 7 8 5 , 6 6 4 6 , 4 9 8 , 4 3 9 4 , 1 4 5 , 7 1 4 _ _O t h e r s 8 2 5 , 5 4 6 7 8 5 , 2 7 0 5 7 4 , 6 8 4 3 5 1 , 4 8 0 3 2 9 , 9 2 7

S u b - T o t a l S t a t e G r a n t s $ 9 , 6 1 1 , 2 1 0 $ 9 , 8 9 2 , 4 6 6 $ 7 , 4 9 3 , 8 8 2 $ 8 , 3 7 4 , 8 5 2 $ 6 6 0 , 3 1 9

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

L a n d S a l e s

M 1 s e e 11a n e o u s

$ 4 2 , 0 6 6 , 1 16

4 , 0 9 4 , 6 4 5

$ 2 8 , 6 5 7 , 3 9 4

1 6 6 , 3 5 4

2 , 0 8 9 , 8 0 0

4 , 3 3 3 , 1 7 1

$ 28, 1 8 5 , 2 8 0 $

1 6 1 , 3 7 2

1 , 3 0 9 , 8 6 7

1 , 2 5 2 , 2 2 5

6 , 6 3 2 , 6 0 6

1 7 5 , 5 3 5

2 , 2 6 4 , 5 3 7

2 , 0 8 0 , 2 8 6

$ 3 , 7 6 4 , 1 3 9

14 1 ,024

4 2 3 , 6 7 9

6 6 8 , 3 6 5

T ot al $ 1 8 9 , 2 1 2 , 5 6 4 $ 1 7 6 , 4 6 8 , 3 4 6 $ 1 5 5 , 8 6 3 , 9 5 9 $ 1 1 1 , 8 7 0 , 9 5 5 $ 7 1 . 7 4 9 , 8 8 5

I n g .

o m i c O p p o r t u n i t y , F e d e r a l G r a n t s , F

P r o j e c t s , H o n o l u l u R e d e v e l o p m e n t A ge

ral R e v -

nc y an d

N O T E : D e t a i l m a y n o t a dd t o t o t a l s d u e to r o u n d i n

a. I n c l u d e s O p e r a t i n g , O f f - S t r e e t P a r k i n g , E c o n o m

e n u e S h a r i n g , H i g h w a y B e a u t i f i c a t i o n , S p e c i a l

B 1 k e w a y f u n d s .

b. A c t 155, S LH 196 5, r e p l a c e d g e n e r a l e x c i s e t ax

c o u n t y ' s " r e l a t i v e f is cal c a p a c i t y a nd r e l a t i v

A m e n d e d In 19 73 t o p r o v i d e f i x e d g r a n t s equal

c. I n c l u d e s r e n t a l a n d I n t e r e s t In c o m e s .

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 i 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 .

s h a r i n g w i t h s t a t e - a l d g r a n t s bi

e f is cal n e e d " as d e f i n e d by t he

to t h e a m o u n t g r a n t e d In 1972.

o n e a c h

I s l a t u r e .

TABLE 23OPERATING REVENUES" — COUNTY OF MAUI

Selected Years

F i s c a l Y e a r s

S o u r c e of R e v e n u e

■ C a lenda r Y e a r

1964

T a x e s

Real P r o p e r t y

G e n e r a l E x c i s e ^

L i q u i d FueI

UtI 11ty 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

$ 9 , 8 2 8 , 0 5 3 $ 7 , 8 4 2 , 4 5 1 $ 6 , 2 9 1 , 4 5 3 $ 3 , 4 3 6 , 6 5 4

I , 13 0 , 9 6 5

1 7 1 , 8 1 7

8 3 0 , 5 9 0

1 , 0 1 1 , 5 7 5

I 2 7 , 0 3 2

7 6 4 , 4 4 9

9 7 9 , 0 0 3

1 0 6 , 3 6 7

7 3 3 . 0 5 7

80 3

70

60 9

,527

,343686$1 , 9 8 7 , 2 8 9

3 , 3 3 1 , 5 5 7

5 9 6 , 2 0 0

4 7 , 0 8 9

4 5 6 , 5 3 9

S u b - T o t a l T a x e s $ 1 1 . 9 6 1 . 4 2 4 $ 9 . 7 6 5 . 5 0 7 $ 8 . 1 0 9 . 8 8 0 $ 4 . 9 2 0 . 2 1 0 $ 6 . 4 1 6 . 6 7 4

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 e f e l t s i P e n a l t i e s

$ 2 0 2 , 9 1 7

3 9 1 , 8 6 7

2 , 9 1 6

$ 1 7 7 , 8 0 8

4 1 5 , 4 1 4

1 ,534

$ 1 5 6 , 4 4 5

3 2 9 , 4 3 2

1 ,631

$ I 1 2, 397

2 3 3 , 0 0 5

835

$ 6 0 , 6 4 4

1 0 5 , 4 4 8

2 5 , 4 4 6D e p a r t m e n t a 1 E a r n Ingsc

S t a t e G r a n t s

1 , 7 6 0 , 6 4 0 1 , 8 9 4 , 8 3 8 1 , 0 5 5 , 9 9 0 7 8 0 , 3 9 9 1 , 5 8 5 , 1 8 3

T B H o s p i t a l s - - - - — 6 9 5 , 8 2 6P e n s 1 o n e r s

S a l a r y A d j u s t m e n t

A c t I55h 3 , 0 0 1 , 2 3 2

1 5 2 , 9 2 3

3 , 0 0 1 , 2 3 2

1 7 1 , 8 5 7

2 , 7 3 1 , 3 4 8 2,

2 0 1 , 7 0 4

3 5 4 , 8 8 2

, 9 2 3 , 9 5 8

1 7 7 , 2 7 6

O t h e r s 1 , 3 4 8 , 4 6 3 8 2 6 , 5 4 7 5 5 5 , 5 4 1 5 7 9 . 9 1 2 1 9 6 . 0 1 7

S u b - T o t a l S t a t e G r a n t s $ 4 , 3 4 9 , 6 9 5 $ 3 , 9 8 0 , 7 0 2 $ 3 , 4 5 8 , 7 4 7 $ 4,, 0 6 0 . 4 5 6 $1 . 0 6 9 . 1 1 9

F e d e r a l G r a n t s $ 8 , 9 6 4 , 1 6 2 $ 1 , 6 7 4 , 8 1 7 $ 1 , 7 9 5 , 4 5 2 $ _ _ $ 5 8 , 2 5 6H a w a i i H o u s i n g A u t h o r i t y 3 , 7 0 0 4, 124 3 , 6 6 6 - - - -Ml s e e 11a n e o u s 8 0 , 2 1 8 2 , 9 2 7 , 3 1 1 6 5 , 3 0 0 1 8 . 3 9 5 5 6 . 3 3 9

T o t a 1 $ 2 7 , 7 1 7 , 5 4 0 $ 2 0 , 8 4 2 , 0 5 4 $ 1 4 , 9 7 6 , 5 4 2 $10,, 1 2 5 , 6 9 8 $9 . 3 7 9 . 1 0 9

N O T E : J u l y - J u n e f is cal y e a r s b e g u n J u l y I, 196 6 a f t e r a s i x - m o n t h t r a n s i t i o n p e r i o d .

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 , W a t e r S u p p l y R e v e n u e s and , f r o m

196 7, r e v e n u e s of f u n c t i o n s t r a n s f e r r e d to t h e s t a t e by A c t 97 , S LH 1965.

b. A c t 155, S LH 1965, r e p l a c e d g e n e r a l e x c i s e ta x s h a r i n g w i t h s t a t e - a l 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 he

L e g i s l a t u r e , A m e n d e d In 19 73 to p r o v i d e f i x e d g r a n t s equal to t he a m o u n t g r a n t e d In 1972

c. 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 .

S O U R C E : A u d i t o r ' s A n n u a l R e p o r t s t h r o u g h 1968; a nd 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 f r o m 196 9. C o u n t y of M a u l , S t a t e of H a w a i i .

30

TABLE 24OPERATING REVENUES* — COUNTY OF HAWAII

Selected Years

Fiscal Years

Source of Revenues1964

Taxes

Real Property General Excise^ Liquid Fuel UtlIIty Franchise Motor VehIcIe Weight

H 3,276,493 Sll,577 ,947 $ 5, 545,834

975,701424,317

1.140,583

921,953 320,367

1,100.175

927,953 293,899

t ,034,199

7(9,033 173,945 841.846

$ 2,567,845 4,439,673

488,699 I 12,531 613.662

ub-Total Taxes S i a , 162,422 $15,618,988 S 7,280.659 S 8,222,210

Liquor Licenses & Fees $ 229,616 $ 211,566 "168,441 $ 124,268 $ 70,070

Parking Meter Fees 45,547 46,794 44,151 48,714 4 1 ,944

Other Licenses 4 Permits 474,032 421,408 454,163 345,003 1 53,860

Fines, Forfeits A Penalties 1,711 11,688 1 60 280 58,803

Departmental Earnings'^ 2,237,187 1,598,249 1 , 1 43,944 550,323 2,323,121

State Grants

TB Hospitals Pens loners

--222,399 263,366 263,647

728,243168,248

Salary Adjustments -- -- -- 497,9931 , 159,504Capital Improvements

Act I55ti 4,469,834 4,469,834 3,663,667 4, 1 78,922 --

Others 909,703 390,684 339,987t A ntn

87,579

« K r\‘>a 1 A ■}

190,664

« -7 AAQ

Federal Grants Hawaii Housing Authority Land SaIes M i see I I aneous

J 2,832,922 I 3,907

136,266

Total"

i 3,441,926 13,496

$ 4,639,528 12,815

285,613 14,733

I ,636,020 144.000

35,5469,397

123.335^

S29.5I5.I47 S26,564.502 824.703,604 $15,457,754 SI3.284.945_

NOTE! July-June fiscal years begun July I, 1966 after a six-month transition period.a. Excludes Loan, Bond, Revolving, certain Trust Funds and Water Supply Revenues. After 1966, Hilo

Hospital and Act 97 special funds also excluded. ^ .b. Act 155, SUM 1965, repealed general excise tax sharing and authorized state-eld grants based on each

county's "relative fiscal capacity and relative fiscal need" as defined by the legislature. Amended

In 1973 to provide fixed grants equal to the amount granted In 1972.c. Includes rentals*. Interest, garbage collection charges, etc.SOURCE: Auditor's Annual Reports through 1968; Finance Director's Annual Reports from 1969, County of

Hawaii, State of Hawaii.

TABLE 25OPERATING REVENUES* — COUNTY OF KAUAI

Selected Years

Fiscal Years .

Source of Revenues 1975 1974 1973 1970 1 964

Taxes

Real Property

General Excise^ Liquid Fuel Utl IIty F ranch Ise Motor V eh1c 1e We 1qht

$ 4,992,839

507,263

199,852479.685

$ 4, 1 18,446

483.923 1 50,904 677,407

,492,083

472,231 1 34,820 440.049

52,, 173, 353

418,713 78,811

383.088

$12,, 142,081 ,220,371 320,639

39,780 317.673

Sub-Total Taxes S 6,179,638 $ 5,430,682 $4,,539.184 $3,.053.965 $4 .040.544

Liquor Licenses & Fees Other Licenses & Permits

Fines, Forfeits i Penalties Departmental Earnings^

S 103,475 1 56,382

1,358,157

$ 90,949175,500

1 ,048,813

$ 66, 172 151,550

281

636,149

$ 58,569

85, 179 238

246,609

$ 32,91053,404

8,519146,977

TB HospIta1s

Pensioners Salary Adjustment Act 155b

Others

3,190,821

29,268

76,194

3,190,821 20.652

2,

73,488

,873,691

28,292

2,

78,222294,178.358,350

96,253

605,872

87,932

206,700

Sub-Total State Grants s 3.220.089 s 3,287.667 $2,,975.470 $?,.827.003 $ 900.504

Federal Grants Mi see 11aneous

s 1,708,005 80.017

$ 1 ,716,131 77,726

$1,,341,667 1 5.684

$ 486,549235.274

$ 18,583

108.669

Total $12,805,763 $11.827.468 ,726.158 $6,.993.386 $5 .309.750

NOTE: July-June fiscal years begun July I, 1966 after

a. Excludes Loan, Bond, Revolving and certain Trust F

revenues of functions transferred to the State byb. Replaced general excise tax sharing with state-ald

fiscal capacity and relative fiscal need" as d

provide fixed grants equal to the amount granted Ic. Includes rentals. Interest, garbage collection cha

SOURCE: County Auditor's An

Reports, County oflual Reports through 1968; (aual , State of HawalI .

a six-month transition period,

unds. Water Supply Revenues; and from 1967, Act 97, SLH 1965. grants based on eech county's "relative

d by the Legislature. Amended In 1973 to

n 1972. ges and other earnings.

after 1969, Finance Director's Annual

31

TABLE 26 TAXES LEVIED IN HAWAII

As of January 1, 1976

KINO OF TAX. LEG AL REFERENCE, BRIEF DESCRIPTION A N D R E V E N U E DISTRIBUTION- R E P O R T S D U E I, % OF T OT AL COLLECTIONS'’

PERSONAL INCOME TAX (Chapter 235) - On net incomes of individuals. Rates are: first $S00,2.25%-i next $500, 3.25%; next $500, 4.5%; next $500, 5%; next $1,000, 6.5%; next $2,000, 7.5%; next $5,000, 8.5%; next $4,000, 9.5%; next $6,000, 10%; next $10,000, 10.5%; and over $30,000, • 11%. Capital gains taxed at maximum 4%. Deductions generally follow federal law; including among others, state and local taxes (federal taxes are not deductible), contributions, interest paid, medical expenses, union and professional dues. Exemptions are: individuals, $750 perpersonal exemption (double exemption for those over 65); blind, deaf, or disabled persons, $5,000; 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 income tax credits based on adjusted gross income are granted to resident taxpayers. Credits are inversely graduated from a maximum of $30 per qualified exemption when AGI is less than $5,000 to $6 when AGI is from $14,000 to $14,999. Credits are deducted frcwn tax liability and refunds are granted when the credit exceeds liability.

CORPORATE INCOME TAX (Chapter 235) - On net income of corporations up to $25,000 at 5.85%, and (jj 6.435% over $25,000, Capital gains rate is 3,08%, Deductions include bad debts^ depreciation,ro business expenses, interest on loans, losses from operations (carried backward three years and

forward five years), and state and local taxes (federal income taxes are not deductible). Distribution; State general fund.

A credit of 4% of the selling price of glue, solvents and paints is granted if the products have been treated to deter abuse by inhalation.

INHERITAtJCE AND ESTATE TAXES (Chapter 235) - On shares of net estate having situs in Hawaii. Bequests to (a) spouse, exemption $20,000, rates graduated from 2% on first remaining $15,000 to 6% on remaining amounts over $250,000; (b) parent, child, grandchild or adopted child, ex­emption $5,000, rates graduated from 1.5% on first $15,000 to 7.5% over $250,000; (c) all others, exemption $500, rates graduated from 3,5% on first $4,500 to 9% over $100,000. Estate tax incorporating the maximum credit allowed by the federal estate tax is imposed.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, intennediaryservices, manufacturing, producing, canning, and blind, deaf or totally disabled persons; 2% oninsurance solicitors; 4% on retail sales of goods, services, and other activities.*^Distribution; State general 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 rates based on ratio of net to gross income. Minimum rate, 5.885%; maximum, 8,2% except that land carriers are taxed at 5.35%. 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.

20th day of 4th month after close of income year. With­holding returns due on or be­fore last 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.

Executor or administrator to decedent's estate to file a return. Payment is due with­in 18 months after death.

Monthly by the end of the following month. Annual sum­mary and reconcilation return by April 20 following the tax year.

Monthly by the end of the following month.

On or before April 20th.

COCa)

PUBLIC UTILITY 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 OTHER 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 11,5t per gallon in, Hawaii County to 13.5^ in Mauifor highway use (includes 8.St state tax) except LP6 at 2/3 of rates. Off-highway rates for diesel, LPG and aviation fuel at It per gallon. Agricultural equipment refunds on gasoline for off-highway use granted. Distribution; Aviation to state airport fund; small boat fuel to boating special fund; county fuel to county highway fund; and balance to state highway fund.

LIQUOR TAX (Chapter 244) - On dealers at 20% of wholesale price, fund.

Distribution; State general

TOBACCO TAX (Chapter 245) - On wholesalers at 40% of wholesale price of all tobacco products. Distribution; State general fund.

PROPERTY TAX (Chapter 246) - On real property, land and improvements. Assessments are at 70% of "fair market value." A maximum $8,000 home exemption is granted (maximum of $16,000 for persons over 60 and $20,000 for those over 70). Higher rates levied on land than on build­ings for property classed unimproved residential, hotel-apartraent, industrial and commercial; single rate levied on property classed improved residential, agricultural and conservation. Average 1976 rates per $1,000 net assessed value are: Oahu $15.37; Kauai $14.50; Hawaii$17,90; and Maui $12.50. Minimum tax is $7. Personal property is 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 St 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 vehicle, l.St per pound; passenger vehicle, .75t per pound. Minimum $12 annually on motor vehicles, $1 on other vehicles, Hawaii, Maui and Kauai counties, commercial It per pound; passenger ,5t per pound; and a $6 minimum on motor vehicles. Tax prorated over the year. Distribution; County highway funds.

INSURANCE PREMIUMS TAX (Chapter 431) - In lieu of general excise and net income taxes, on gross premiums as follows: life insurance, 1,755% for domestic and 2.925% for foreign firms; surpluslines brokers, 4.68%; casualty and other insurance, 2.6325% for domestic and 3,8025% 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 and counties' general and special funds, depending on levy._____________________________________________

One month after end of calen­dar year.

April 20, or 20th of 4th month after fiscal year ends. Other installments due 20th of 2nd, 5th, 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 Aug. 31. Appeals not later than Sept. 25, Net assessable set on or before Oct. 5. Tax rates set by Oct. 26. Payments may be made semi-annually.

Hot later than 90 days after the taxable transaction.

On or before April 1st.

Monthly, quarterly, or annually, depending on prior year's liability.

4.30%

Legal reference is to Hawaii Revised Statutes (1968), as amended.Based on fiscal 1975 State and county tax collections (see Table 11), excluding unemployment compensation.

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.

TABLE 27

FEDERAL TAX COLLECTIONS IN HAWAIISelected Fiscal Years

(In Thousands)

S o u r c e 1 9 7 5 I 9 7 4 I 9 7 3 1 9 7 0 I 9 6 5

I n d i v. I n c o m e i E m p l o y m e n t ^ $ 8 1 2 , 7 7 5 $ 7 1 0 , 0 0 4 $ 6 1 5 , 6 3 6

C o r p . I n c o m e 4 E x c e s s P r o f i t s 2 4 4 , 5 0 6 9 6 , 8 1 4 8 6 , 1 9 9

A d m I s s 1o n s - - — - -

M a n u f a c t u r e r ’ s E x c i s e 2 8 0 3 7 6 3 4 3

R e t a i l e r ' s E x c i s e 2 6 3 2 4 0 2 1 8

A l c o h o l ^ ’ 3 , 8 9 5 3 , 7 8 7 4 , 7 6 3

C o m m u n i c a t i o n s 6 , 9 5 2 7 , 2 8 0 7 , 1 1 2

T r a n s p o r t a t i o n o f P e r s o n s 2 , 8 3 2 2 , 8 9 0 2 , 4 0 0

E s t a t e 8 , 5 5 5 1 1 , 2 6 3 1 0 , 2 6 8

G i f t 1 , 2 3 6 1 , 5 2 3 2 , 7 8 7

T o b a c c o ^ I 2 6

U n e m p l o y m e n t I n s u r a n c e 4 , 6 8 4 4 , 9 2 3 4 , 5 3 8

A ll O t h e r C 1, 54 1 9 8 7 1 , 0 8 8

$ 4 9 0 , 7 I 0

8 4 , 5 1 9

I , 3 9 5

4 , 9 8 0

4 , 8 6 0

I , 0 9 0

9 , 9 7 6

2 , 5 4 6

9

2 , 3 4 0

7 7 3

$ 2 1 8 , 2 9 5

5 3 , 0 3 9

I , I 26

3 6 2

I , 9 7 7

2 , 8 6 0

3, I 0 4

5 9 9

5 , 3 8 8

5 8 4

I 3

1 , 4 2 2

I , 3 9 3

T o t a I $ 1 , 0 8 7 , 5 2 0 $ 8 4 0 , 0 8 9 $ 7 5 5 , 3 5 9 $ 6 0 2 , 9 9 8 $ 2 9 0 , 1 6 4

a. I n c l u d e s w i t h h o l d i n g , F I C A , I n d i v i d u a l I n c o m e , a n d R a i l r o a d R e t i r e m e n t ,

b. I n c l u d e s r e c e i p t s f r o m c u s t o m s ,

c . I n c l u d e s s t a m p t a x e s , c l u b d u e s , I n i t i a t i o n f e e s , e t c .

S O U R C E : A n n u a l R e p o r t , C o m m i s s i o n e r o f I n t e r n a l R e v e n u e , U. S . T r e a s u r y .

TABLE 28

FEDERAL GRANTS TO HAWAIIGrants to State General and Special Funds

Selected Fiscal Years

P u r p o s e 1 9 7 5 1 9 7 4 1 9 7 3 1 9 7 0 1 9 6 5

H 1g h w a y s $ 4 2 , 2 6 3 , 0 7 1 $ 4 0 , 0 5 5 , 6 1 0 $ 4 0 , 2 1 0 , 8 7 4 $ 3 3 , 2 0 2 , 3 4 9 $ 1 1 , 0 5 0 , 7 1 2

A I r p o r t s 8 , 0 2 9 , 0 9 0 8 , 2 1 2 , 2 6 6 4 , 6 3 7 , 4 3 1 2 , 3 1 3 , 9 4 8 2 , 0 7 5 , 1 7 8

N a t i o n a l G u a r d 2 0 , 8 7 0 , 7 0 1 1 7 , 8 2 9 . 7 7 8 1 5 , 0 1 5 , 3 9 9 1 5 , I 1 7 , 0 9 3 1 0 , 5 7 1 , 8 2 8

H e a 1 t h & H o s p I t a 1s

H o s p i t a l C o n s t r u c t i o n 4 9 9 - 2 , 4 2 5 8 9 7 , 5 9 7 3 7 3 , 8 8 5

P u b 1 Ic H e a I t h 1 1 , 8 6 5 , 3 6 3 4 , 8 9 9 , 1 5 3 4 , 2 0 1 , 4 9 2 2 , 9 4 1 , 7 3 0 1 , 3 4 7 , 2 7 6

H a n s e n ' s D i s e a s e 1 , 4 9 1 , 0 4 0 7 9 9 , 1 5 1 1 , 5 3 1 , 0 0 5 1 , 4 9 0 , 9 8 2 1 , 1 9 4 , 4 6 0

E d u c a t i o n

E l e m i - S e c o n d a r y A c t 4 , 4 1 4 , 3 2 0 3 , 8 1 5 , 2 9 6 3 , 2 9 1 , 2 9 7 4 , 0 1 7 , 7 8 3__

O t h e r E d u c a t i o n 5 3 , 4 9 3 , 8 4 7 51 , 5 6 3 , 7 6 3 4 8 , 2 7 4 , 4 4 4 3 7 , 0 6 7 , 9 6 8 1 3 , 8 4 4 , 4 1 2

S c h o o l C o n s t r u c t i o n — - - - - 2 , 2 8 4 , 7 4 5 2 0 1 , 6 5 6

P u b M e W e 1 f a r e

D e p e n d e n t C h 1 1 d r e n 3 1 , 3 8 2 , 8 0 8 2 7 , 3 6 2 , 7 2 3 2 1 . 2 8 1 , 9 1 5 9 , 3 5 7 , 0 9 1 3 , 3 9 7 , 6 0 1

A g e d & O t h e r s 2 3 , 0 9 1 , 9 7 3 2 2 , 5 0 2 , 5 9 7 1 9 , 2 7 2 , 8 9 6 1 0 , 7 9 9 , 3 4 2 2 , 6 3 5 , 2 4 7

N a t u r a l R e s o u r c e s 3 , 5 9 5 , 3 2 7 2 , 7 3 8 . 3 7 3 3 , 0 6 6 , 6 5 2 1 , 9 ) 8 , 4 3 2 1 , 2 6 2 , 7 8 0

E m p l o y m e n t S e c u r i t y 6 , 4 6 1 , 1 9 9 6 , 3 8 2 , 8 6 0 4 , 5 4 7 , 4 3 3 2 , 9 2 1 , 6 6 9 1 , 5 7 3 , 4 5 2

U n e m p . C o m p , B e n e f i t s 7 , 9 3 0 , 0 5 7 7 , 8 6 8 , 7 1 5 8 , 8 7 2 , 9 9 2 2 , 7 3 1 , 2 2 5 1 , 1 3 5 , 1 9 7

E m e r g e n c y E m p l o y m e n t 7 , 2 7 6 , 4 9 2 9 1 3 , 8 8 9 1 , 6 1 4 , 3 4 3 - -

E a s t - W e s t C e n t e r 9 , 1 7 1 , 5 9 3 7 , 7 4 0 , 2 3 8 6 , 2 7 8 , 5 9 4 4 , 5 1 4 , 5 1 7 5, 1 0 3 , 2 5 2

P e a c e C o r p s - - — - - - - I , 1 2 9 , 3 9 7

E c o n . O p p o r t u n i t y A c t 2 , 0 7 1 , 8 8 1 2 , 1 7 0 , 8 8 4 1 , 8 3 0 . 9 4 0 3 , 5 8 0 , 1 0 4 3 2 3 , 4 8 3

R e v e n u e S h a r i ng 8 , 9 3 2 , 9 7 8 8 , 9 7 1 , 5 2 0 9 , 8 6 4 , 8 6 8 - - —

M I s e e 1 1 a n e o u s 1 4 , 0 2 7 , 7 1 7 1 0 , 9 6 4 , 8 2 9 6 , 8 6 7 , 6 1 2 4 , 2 5 5 , 2 5 3 1 , 3 4 2 , 8 9 9

T o t a 1 $ 2 5 6 , 3 6 9 , 9 5 7 $ 2 2 4 , 7 8 9 , 2 2 1 $ 2 0 0 . 6 6 0 , 1 8 6 $ 1 3 9 , 4 1 1 , 8 2 8 $ 5 8 , 5 6 2 , 7 1 5

S O U R C E : C o m p i l e d b y t h e T a x F o u n d a t i o n o f H a w a i i f r o m t h e A n n u a l R e p o r t s o f t h e

C o m p t r o l l e r , D e p a r t m e n t o f A c c o u n t i n g a n d G e n e r a l S e r v i c e s , S t a t e o f H a w a i i .

34

TABLE 29FEDERAL BUDGET RECEIPTS, EXPENDITURES, AND PUBLIC DEBT

Selected Fiscal Years (Dollars in M illions)

1 9 7 5 1 9 7 4 1 9 7 3 1 9 7 0 1 9 6 5

A m o u n t

% o f

T o t a l A m o u n t

% o f

T o t a l A m o u n t

% of

T o t a 1 A m o u n t

t o f

T o t a l A m o u n t

% o f

T o t a l

B U D G E T R E C E I P T S "

I n d i v i d u a l I n c o m e T a x e s $ 1 2 2 , 4 0 0 4 3 . 6 $ 1 1 9 , 0 0 0 4 4 . 9 $ 1 0 3 , 2 0 0 4 4 . 5 $ 9 0 , 4 0 0 4 6 . 7 $ 4 8 , 8 0 0 4 1.8

C o r p o r a t e I n c o m e T a x e s 4 0 , 6 0 0 1 4 . 4 3 8 , 6 0 0 1 4 . 6 3 6 , 2 0 0 1 5 . 6 3 2 , 8 0 0 1 6 . 9 2 5 , 5 0 0 21 .8

E m p l o y . T a x e s 4 C o n t r 1 b u t I o n s b

E x c i s e T a x e s

8 6 , 4 0 0 3 0 . 7 7 6 , 8 0 0 2 9 . 0 6 4 , 5 0 0 2 7 . 8 4 5 , 3 0 0 2 3 . 4 2 2 , 3 0 0 19.1

F e d e r a l F u n d s 9 , 4 0 0 3 . 3 9 , 7 0 0 3 . 7 9 , 8 0 0 4 . 2 1 0 , 4 0 0 5 . 3 1 0 , 9 0 0 9 . 3

T r u s t F u n d s 7 , 2 0 0 2 . 6 7, 1 0 0 2 . 7 6 , 4 0 0 2 . 8 5 , 4 0 0 2 . 8 3 , 7 0 0 3 . 2

E s t a t e A G 1 f t T a x e s 4 , 6 0 0 1 .6 5 , 0 0 0 1 .9 4 , 9 0 0 2. 1 3 , 6 0 0 1 .9 2 , 7 0 0 2 . 3

C u s t o m s D u t i e s 3 , 7 0 0 1 .3 3 , 3 0 0 1 .3 3 , 2 0 0 1 .4 2 , 4 0 0 1 .3 1 , 4 0 0 1 .2

M i s c e l l a n e o u s R e c e i p t s 6 , 7 0 0 2 . 4 5 , 4 0 0 2 . 0 3 , 9 0 0 1 .7 3 , 4 0 0 ) .8 I , 6 0 0 1 .4

T O T A L R E C E I P T S $ 2 8 1 , 0 0 0 1 0 0 . 0 $ 2 6 4 , 9 0 0 1 0 0 . 0 $ 2 3 2 , 2 0 0 1 0 0 . 0 $ 1 9 3 , 7 0 0 1 0 0 . 0 $1 1 6 , 8 0 0 1 0 0 . 0

B U D G E T E X P E N D I T U R E S "

N a t 1o n a 1 D e f e n s e $ 8 6 , 6 0 0 2 6 . 7 $ 7 8 , 6 0 0 2 9 . 3 $ 7 5 , 1 0 0 3 0 . 5 $ 7 9 , 3 0 0 4 0 . 3 $ 4 9 , 6 0 0 41 .9

I n t e r n a t l . A f f a i r s & F i n a n c e 4 , 4 0 0 1 .4 3 , 6 0 0 1 .3 3 , 0 0 0 1 .2 3 , 6 0 0 1 .8 4 , 3 0 0 3 . 6

G e n . S c l . , S p a c e i T e c h n o l o g y 4 , 0 0 0 1 .2 4 , 0 0 0 1 . 5 4 , 0 0 0 1 .6 4 , 5 0 0 2 . 3 5, 10 0 4 . 3

A g r . 4 R u r a l D e v e l o p m e n t 1 . 7 0 0 0 . 5 2 , 2 0 0 0 . 8 4 , 9 0 0 2 . 0 5 , 2 0 0 2 . 6 4 , 8 0 0 4. 1

N a t u r a l R e s o u r c e s 9 , 5 0 0 2 . 9 6 , 6 0 0 2 . 4 5 , 9 0 0 2 . 4 4 , 0 0 0 2. 1 2 , 0 0 0 1 .7

C o m m e r c e 4 T r a n s p o r t a t i o n 1 6 , 0 0 0 4 . 9 1 3 , 1 0 0 4 . 9 9 , 9 0 0 4 . 0 9, 1 0 0 4 . 6 7 , 4 0 0 6 . 3

C o m m u n i t y D e v . 4 H o u s i n g 4 , 4 0 0 1 .4 4 , 9 0 0 1 .6 5 , 5 0 0 2 . 2 3 , 2 0 0 1 .6 3 0 0 0 . 3

E d u c a t i o n 4 M a n p o w e r 1 5 , 2 0 0 4 . 7 1 1 , 6 0 0 4 . 3 1 1 , 9 0 0 4 . 8 7 , 9 0 0 4 . 0 2 , 3 0 0 1 .9

H e a 1th 2 7 , 6 0 0 8 . 5 2 2 , 1 0 0 8 . 2 1 8 , 8 0 0 7 . 6 1 3 , 1 0 0 6 . 6 1 , 7 0 0 1 .4

I n c o m e S e c u r i t y 1 0 8 , 6 0 0 3 3 . 5 8 4 , 4 0 0 31 .5 7 3 , 0 0 0 2 9 . 6 4 3 , 1 0 0 2 1 . 9 2 5 , 7 0 0 2 1 . 7

V e t . B e n e f i t s 4 S e r v i c e s 1 6 , 6 0 0 5. 1 1 3 , 4 0 0 5 . 0 1 2 , 0 0 0 4 . 9 8 , 7 0 0 4 . 4 5 , 7 0 0 4 . 8

L a w E n f o r c e m e n t 4 J u s t i c e 2 , 9 0 0 0 . 9 2 , 5 0 0 0 . 9 2, 1 0 0 0 . 9 1 , 0 0 0 0 . 5 - - - -

1n t e r e s t 3 1 , 0 0 0 9 . 6 2 8 , 1 0 0 1 0 . 5 2 2 , 8 0 0 9 . 3 1 8 , 3 0 0 9 . 3 1 0 , 4 0 0 8 . 8

G e n e r a I G o v e r n m e n t 3, 1 0 0 1 .0 3 , 3 0 0 1 .2 2 , 7 0 0 I . I 1 , 9 0 0 1 .0 2 , 2 0 0 1 .9

G e n e r a l R e v e n u e S h a r i n g

L e s s : U n d i s t r i b u t e d I n t r a -

7 , 0 0 0 2 , 2 6 , 7 0 0 2 . 5 7 , 2 0 0 2 . 9 5 0 0 0 . 2 - - --

g o v e r n m e n t a 1 T r a n s a c t 1o n s - 1 4 , 1 0 0 - 4 . 3 - 1 6 , 7 0 0 - 6 . 2 - 1 2 , 3 0 0 ■- 5 . 0 - 6 , 6 0 0 - 3 . 3 - 3 , 1 0 0 ■- 2 . 6

T O T A L E X P E N D I T U R E S $ 3 2 4 , 6 0 0 1 0 0 . 0 $ 2 6 8 , 4 0 0 1 0 0 . 0 $ 2 4 6 , 5 0 0 1 0 0 . 0 S 1 9 6 , 6 0 0 1 0 0 . 0 $1 1 8 , 4 0 0 1 0 0 . 0

D e f i c i t ( -) o r S u r p l u s (+ ) - $ 4 3 , 6 0 0 - $ 3 , 5 0 0 _ _- $ 1 4 , 3 0 0 - $ 2 , 8 0 0 _ _ - $ 1 , 6 0 0 _ _

G r o s s F e d e r a l D e b t c 5 4 4 , 1 0 0 - - 4 8 6 , 2 0 0 - - 4 6 8 , 4 0 0 - - 3 8 2 , 6 0 0 - - 3 2 3 , 2 0 0 --

OJui

I n c l u d e s b o t h f e d e r a l a n d t r u s t

I n c l u d e s U n e m p l o y m e n t I n s u r a n c e

A t e n d o f f i s c a l y e a r .

f u n d s .

a n d o t h e r I n s u r a n c e a n d R e t i r e m e n t c o n t r i b u t i o n s .

S O U R C E : " T h e U. S. B u d g e t In B r i e f " f o r 1 9 7 7 a n d 1 9 7 5 , U. S. O f f i c e o f M a n a g e m e n t a n d B u d g e t .

CHART 7TAX COLLECTIONS IN HAWAII

Total, Federal, and State-Local (In M illions of Dollars)

NOTE; Excludes Unemployment Compensation tax, 1967 and 1968 adjusted for an estimated $29.5 million inreal property tax due in 1967 but collected in 1968.

SOURCE; Compiled by the Tax Foundation of Hawaii from reports of the County Auditors and Directors ofFinance, and State Department of Taxation, State of Hawaii; and reports of the U.S. InternalRevenue Service.

36

TABLE 30HAWAII STATE GENERAL FUND FINANCES

Fiscal Years Ending June 30 (In Thousands)^

F i s c a l E x c e s s o r C a s h U n e x p e n d e d U n a p p r o p r i a t e d

Y e a r R e c e i p t s E x p e n d i t u r e s D e f i c i e n c y B a l a n c e A p p r o p r I a t I o n s S u r p l u s

1 975 $823,749 $760,326 $63,,423 $134,875 $51 ,,4091974 708,294 675,748 32,,546 71 ,452 57,,6341 973 608,353 595,1 1 4 13,.239 38,906 47,,6451972 546,481 579,549 - 33,,068 25,668 45,,5561971 511,080 536,637 - 25,,556 58,736 48,,7851970 463,748 452,777 1 0 ,,971 84,292 59,,4891 969 398,957 382,406 16,,551 73,320 49,,4811 968 339,836 331,155 8 ,,681 56,770 31 ,,34 11967 310,270 297,314 1 2 ,,956 48,089 28,,1231 966 258,327 243,926 14,,401 35,133 2 2 .,2831965 182,296 177,439 4|,857 20,732 1 > I.314

$83,46713,818

- 8,739

- 19,888

9,95124,803

23,839

25,429

19,96612,850

9,418

I n c l u d e s f e d e r a l f u n d s e a r m a r k e d f o r s p e c i f i c p u r p o s e s .

S O U R C E ; A n n u a l R e p o r t s o f t h e C o m p t r o l l e r , D e p a r t m e n t o f A c c o u n t i n g a n d

G e n e r a l S e r v i c e s , S t a t e o f H a w a i i .

CHART 8GENERAL FUND FINANCIAL POSITION

State of Hawaii

Millions of Dollars

140 —

130 —

120 —

110 —

100 ~

90 —

80 —

70 —

60 —

50 —

40 —

30 —

20 __ $20.7

10 ---- $ 9.4

0

— 10 —

- 2 0 __

1965

SOURCE: Table 30.

1969 1971 1975

37

HOW GOVERNMENT SPENDS ITS MONEY

The number of public employes per 10,000 popula­tion in Hawaii rose only 1% - from 456 in 1973 to 460 in 1974. However, the average monthly salaries paid public employes in Hawaii took a larger jump from $951 to $1,037, a 9% increase. Public employes in the are­as of higher education ($1,173), control and adminis­tration ($1,111), and police/fire ($1,083), led the average monthly earnings ticket for employes in Ha­waii's public sector.

Per capita state and local governmental expendi­tures in Hawaii grew by only 2.9%, but this was suffi­cient to keep the 50th State fourth highest in thiscategory for the 3rd straight year. Each person's share of state and local expenditures during 197i+ amounted to $1,349.

During 1975, the cost of running state and local governments in Hawaii passed the $1.3 billion mark, a 19% increase over the previous year. More than 80% of these expenditures were made by state government, spending $1.1 billion, $172.6 million more than in1974. The two largest items on the State's expenselist were education ($326 million) and public welfare ($134 million) comprising more than 42% of total State expenditures. General administrative expenses for control and staffing of state government moved ahead by nearly 27%. Other areas of state expenditures which took dramatic leaps in the number of dollars spent were: debt service, unemployment compensation,and urban redevelopment and housing.

The cost of running the county governments in Ha­waii during 1975 rose by more than 17% to reach the $259.6 million mark. Of that amount, the City and County of Honolulu spent $196 million or 75% of all local government costs. Expenses for police and fire protection dominated the budgets for Honolulu, Hawaii, and Kauai, ranging from 21% to 25% of their budgets. On the other hand, expenses for capital improvements dominated Maui's expenses during 1975 with more than 25% of its budget allocated for these improvements. Capital improvements proved to be the second largest item of expense for Honolulu and Hawaii (12%). Police and fire protection was the second largest cost for Maui representing 21% of its expenditure dollars and for Kauai staff costs ranked second with 17% of its budget going to pay for this general government ex­penditure. Overall, local government expenditures in 1975 increased by $39 million over 1974.

38

TABLE 31PER CAPITA DIRECT GENERAL EXPENDITURES

state and Local Government — Fiscal 1974^

state RankP u b lic Higher

Total Educ, Educ, H w y s ,H e a lth P o lice

Wel fare^ F ireCon-tro|g

Int. on All

Debt Other^

HAWAII $1,349 $254 $138 $124 $255 $67 $ 58 $ 59 $394

U.S. Av. 940 269 89 94 221 49 36 36 145

Ala.

A I aska Ar I z .

Ark,

CalIf. Co I o.

C o n n .

Del .

Fla. Ga.

I daho

III.I nd .

I owa

K a ns.

Ky.La.

Me.

Md.

M a s s .

Mich.

Minn.

Miss.

Mo.

Mont.

Neb.

Nev.

N. H.

N. J. N. M.

N. Y.

N. C. N. D.

Oh I o

Okl a.

Ore. Pa.

R. I . S. C.

S. D.

T e n n .

Texas

Utah

Vt.

Va.

Wash.

W. Va.

Wise.

Wyo.

D. C.

49

123

51

619

I 8 1038 37

352047

27

3048

33

32

I I9

14

1244

45

2231

5

39 17

29

3

5024

41

40

I 5

25

2142

26

43

46

28

834

13

36

16

7

2

712

2,501892

609

1,119954

955

I ,056

783794

819

946715

851

830713

822

824

1,055

1,058

1,030

1,042734

722

899

826

I , I 45

775

978

839

I ,448

685889

754

773

990885

903

739

867

735

720

840

I ,064

821

I ,042

815

979

I , 107

I ,753

161

663 273

I 76

294

301 304

364

225217

214

285 243

287

239

196

230

243

310

288

308

308 I 87

226

282244

282

221309 247

366

218 232

222

198

290 294

263

232

245

192

227

277

279

257

292 232

269

334

302

91

I 64 I 26

63

106 13852

14571

74

87

lot

93

105

106 86 67

53

86 86115

11089

70

98

90

86

75

69

I 36

82

92 I I 9

73

89

I I 3 48

81

80 106

73

87

I 47

I 21

84

125

61

141

145

70

92

345

96

8674

89

91

I 10 88 84

14390

76

143

113 112

117

121 I 09

69

80

133

113

98

146 135

131

I 29

98

11 3

80

73 152

81

102

99

93

58

75 179

96

03

103

1 6 8

126

118 219

122

203

65

162

263 12 1 1 42

291

196 202 I 77 I 56

233

I 39 232

148

141

165142

179

183

225

303

277

235 179

151

140 156

177

150

205 138

431

138

103

175

181

164

209

256

147

I I 5

172

144

126

196

153

191

130

224

174

677

28

71

62

22

72 46

57

37

4634

33

5632

29

31 29

40

36

58

68

54

35

25 4 I

3332

94

39

60 42

74

32 24

46

31 49

40

55

27 24

35

3628

34

38

49

22 45

34

165

2115942

22504 537

49

39

29

39

3224

32

30 18

33

38

42

36

39

36 2125

45

33

70

29

39

41

46

2629

28

25 54

33

37

2238

25

24

30 41

32

43

23

35

36

84

27

12718

I 828

19 58

49 25

25

9

30

I 9

16

I 9

36 39

28 44

47

36

39

26

21 20 2140

26

49 I 4

87

I 3 I 6 27

3037

52

35

237

29

30 I I

55

26

40 34

29

22

57

109

708 155

79

204

1 20 154 124 134

99

1 54

120 81

90

128

93

I I 8 123

I 80

161

I 22

I 4594

90

I 36 I 16

265

107

I 50

108

282

93 214

100 I 16 184

I 16

I 17

I 33

1 53

I IE

90

I 19 169

104

184

94

115

159

332

a. Includes capital outlay. Detail may not add to total due to rounding.

b. Includes vendor payments under welfare programs. Institutional care of theneedy, administration of welfare activities; and health, hospitals, sewerage,

and other sanitation expenditures.

c. Includes financial administration.

d. Includes housing and urban renewal, water transport, air transportatI on,

parks and recreation, correction, unemployment compensation, and all other

unaI IocabIe.

SOURCE: "Governmental Finances In 1973-74," Series GF74 No. 5, U. S. Department

of Commerce, Washington, D. C., November 1975.

39

CHART 9HOW STATE GOVERNMENT DOLLARS ARE SPENT

Operating Expenditures— By Functions State of Hawaii— Fiscal 1975

STATE GENERAL FUND STATE GENERAL AND SPECIAL FUNDS

§

LIBRARIES &. OTHER EDUC. tl.5M.t72—1.13%

LIBRARIES & ITHER EDUC. .621.4M —0.80%

NATURALRESOURCES

$9,250,211— 12%

NOTE: See Table 32 for further detail.SOURCE: Compiled by the Tax Foundation of Hawaii from the 1 75 Annual Report of the Comptroller. State of Hawaii

TABLE 32STATE OPERATING EXPENDITURES

State of Hawaii — Selected Fiscal Yearsa

Functions 1975

Ganeral Government - Control

- StaffPublic Safety - Police 4 Fire

- Other Protection

H ighways

Natural Resources Health & Sanitation Hospitals & Institutions Pub lie Wel fare—Education - Higher

- Publ i c Schools- Libraries & Other

RecreatI onUtilities & Other Enterprises Debt Service'^Retirement & Pension Employees' Health & Life Ins. Salary Adjustments'- Unemployment Compensation Grants-In-AId to Counties Urban Redevelopment & Housing M iscellaneousCash Capital Improvements'^________

15,382,993 37,774,335

246,503 41,283,214

19,279,200 13,867,109 19,798,253 48,937,503 I 33,529,085 126,528,456 198,978,085

8,621,480 4,294,353

45,379,442 72,259,645 43,760,705 8,927,228

55,610,802

19,447,551 74,182,915 13,204,735 70,229,743

$1,071.523.335

1974

828,100

149,996 218,700 972,507 165,573 564,297 903,552 130,802 153,995 539,404 470,087 366,81 I 350,987 240,241 583,267 095,905 130,596

45,240,163 19,447,551 12,593,908 I I,472,440 61.265,106

$898.883.986

1973

$ 1 2 . 29,

34. 16, 1 0 , 16, 42. I 18, 115. 182,

8 . 4,

39. 62,

47,

8 ,

$ 1 2 ,26,

29,

15,15,

II.43.106,109,160,

7,

3,35,48.34.

6 .

071,949 827,704

364,972 ,206,094 ,672,519

801,187 517,898 325,599 855,891 ,145,760 ,409, 573 337,923 572,744 590,243 673,955 772,095 361,905

1970 1965

42,651,201

15,767,145 3,744,095 5,944,31 I

47,550,914

$ 1 0 , 2 0 ,

24.

I I . 14.

8 ,

27. 48, 76.I 34,

6 ,

1. 18.28, 23.

4,4, 17. 13,

2 .

5.

^

-$570

325,822 512,194 120,659 689,709 889,788588.591 568,303 018,718 795,697 550,438533.591 779,398 345,632 642,460 158,347 580,986 870,208 853,674 376,995 606,944 861,198 I 12,899

4,441,709

9.940.220 63,863

16,107,I 14

17,685,546 8,910,373 4,496,612 I I,951,948 14,930,618

28,500,490 59,474,659 I,882,057

478,4377.977.221 14,265,357 10,529,379

2,041,443

10,982,661

3,219,510 I, I 36,692

Tota I 986 $783.165.679 2I3.5?_9,. $229.015.909

a. Includes general and special fund expenditures. Interfund transfers eliminated to avoid duplication. Prior to 1970 cash capital Improvements allocated by function.

b. Debt service reimbursable from highway funds included In Highways; from airport funds under Utilities; fromSand Island receipts. Land Revolving, and Veteran's Home Loan funds under Miscellaneous.

c. Amounts not allocated by function.d. Special funds account for $43,370,082 of the 1970 total, $45,252,081 In 1973, $58,695,768 In 1974 and

$58,899,783 In 1975.

SOURCE: Compiled by the Tax Foundation of Hawaii from the Annual Reports of the Comptroller, Department ofAccounting and General Services, State of Hawaii,

TABLE 33OPERATING EXPENDITURES* — CITY AND COUNTY OF HONOLULU

Selected Fiscal Years

O b j e c t o f E x p e n d i t u r e 1 9 7 5 1 9 7 0 1 9 6 5

G e n e r a I G o v e r n m e n t

C o n t r o l

S t a f f

P u b I I c S a f e t y

P o I I c e A FI r e

O t h e r P r o t e c t i o n

H I g h w a y s

H e a l t h A S a n i t a t i o n

H o s p i t a l s , I n s t .

P u b l i e W e I f a r e

P u b I 1c S c h o o I s

R e c r e a t I o n

I n t e r e s t

B o n d R e d e m p t i o n

P e n s i o n A R e t i r e m e n t

E c o n . A U r b a n D e v e l o p .

S a l a r y A d j u s t m e n t

M a s s T r a n s i t

M I s e e I I a n e o u s

C a s h C a p i t a l I m p r o v e .

$ 2 , 4 9 3 , 5 0 2 $ 1 , 8 4 7 , 9 4 2 $ 1 , 4 6 6 , 6 7 3 $ 9 8 7 , 5 4 0 $ 1 , 2 1 8 , 7 2 2

1 3 , 6 5 3 , 0 5 5 1 4 , 9 9 1 , 5 7 2 1 3 , 3 0 9 , 7 1 4 1 1 , 3 4 1 , 8 8 5 4 , 1 8 1 , 3 9 7

4 0 , 9 8 5 , 5 1 5

7 , 3 7 4 , 7 9 1

1 0 , 0 4 5 , 8 2 3

1 4 , 7 1 5 , 2 5 7

1 4 , 9 8 8 , 4 5 6

7 , 9 8 8 , 8 0 6

1 4 , 3 5 6 , 9 0 3

1 0 , 5 9 7 , 5 6 0

1 9 , 4 5 0 , 8 3 5

7 , 5 6 9 , 4 9 0

7 , 8 1 3 , 4 9 9

2 3 , 7 8 4 , 6 8 5

3 8 , 5 6 4 , 4 2 0

7 , 2 4 5 , 4 5 0

1 0 , 3 0 6 , 3 4 3

I 4 , 7 3 5 , 4 5 0

I I , 8 7 3 , 5 1 6

8 , 2 0 6 , 4 5 2

1 2 , 4 1 5 , 6 2 2

1 0 , 7 4 4 , 3 0 1

9 , 9 9 5 , 0 6 3

1 6 2 , 2 1 I

3 , 7 5 8 , 5 1 0

4 , 5 9 0 , 7 2 1

2 0 , 8 2 5 . 1 7 7

3 3 , 1 4 1 , 4 2 3

6 , 5 4 4 , 8 2 2

8 , 5 6 4 , 0 4 9

I 2 , 7 4 8 , 2 1 0

1 0 , 8 2 7 , 8 0 4

8 , 2 0 1 , 1 4 4

1 0 , 9 4 1 , 3 8 1

8 , 5 2 5 , 0 8 6

I 0, 2 3 8 , I 8 8

2 2 , 5 7 7 , 5 6 4

5 , 5 0 0 , 6 7 0

7 , 4 6 6 , 6 3 7

8 , 7 8 1 , 6 2 5

5 0 , 7 5 2

7 , 9 1 0 , 5 4 0

5 , 9 0 0 , 2 1 2

1 0 , 5 2 2 , 5 8 4

5 , 6 3 4 , 5 4 8

4 , 6 2 I , I 3 I

3 , 0 5 8 , 1 4 6 • 6 3 0 , 1 5 4

3 , 6 7 8 , 1 6 6 I , 8 7 7 , 3 6 6

9 , 9 2 1 , 0 5 9 1 2 , 0 8 9 , 6 4 6

I I , 6 7 4 , 7 4 2

3 , 0 8 8 , 9 7 3

5 , 5 1 4 , 0 0 9

6 , 4 4 0 , 7 1 3

6 3 , 4 5 6

9 4 1 , 0 8 4

6 , 6 2 7 , 9 0 0

4, I 1 7 , 0 4 5

4 , 8 3 1 , 2 1 8

7 , 0 8 0 , 7 I I

3 , 7 0 5 , 1 0 2

I , 6 7 3 , 3 9 2

3 9 2 , 0 8 6

7 . 3 0 8 . 0 6 9

I o t a I $ 1 9 5 , 8 1 8 , 1 7 8 $ 1 7 0 , 2 6 2 , 7 5 1 $ 1 4 1 , 1 6 5 , 8 6 6 $ 1 0 5 , 8 9 2 , 8 5 5 $ 6 8 , 8 5 8 . 6 1 9

N O T E ; D e t a i l m a y n o t a d d t o t o t a l d u e t o r o u n d i n g .

a. I n c l u d e s a l l f u n d s e x p e n d e d b y t h e c o u n t y . I n c l u d i n g s t a t e - a l d g r a n t s t o c o u n t y ,

e x c e p t : c e r t a i n b o n d , r e v o l v i n g a n d A c t 9 7 , S L H 1 9 6 5 f u n d e x p e n d i t u r e s , l o a n

p a y m e n t s a n d u r b a n r e d e v e l o p m e n t r e a l e s t a t e p u r c h a s e s . N o t e t h a t c e r t a i n f u n c ­

t i o n s w e r e t r a n s f e r r e d t o t h e S t a t e a f t e r 1 9 6 5 , I n c l u d i n g s c h o o l m a i n t e n a n c e ,

h o s p i t a l s , a n d p u b l i c w e l f a r e .

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 o f H o n o l u l u ,

S t a t e o f H a w a i I .

TABLE 34OPERATING EXPENDITURES* — COUNTY OF MAUI

Selected Years

C a l e n d a r

F 1 s e a 1 Y e a r s YflaJ----

O b j e c t o f E x p e n d i t u r e 1 9 7 5 1 9 7 4 1 9 7 3 1 9 7 0 1 9 6 4

G e n e r a 1 G o v e r n m e n t

C o n t r o l $ 3 6 7 , 4 4 7 $ 3 2 7 , 9 8 5 $ 3 0 1 , 2 0 6 $ 2 1 8 , 5 2 4 $ 1 8 0 , 6 4 1

S t a f f 2 , 5 1 9 , 5 1 9 1 , 8 7 6 , 1 6 6 1 . 6 7 0 , 8 2 3 1 , 1 2 5 , 1 4 3 7 7 4 , 5 7 7

P u b I Ic S a f e t y y

P o l I c e A FI re 4 , 6 1 0 , 5 4 1 4 , 2 4 7 , 3 2 6 3 , 6 4 9 , 1 6 2 2 , 3 2 7 , 8 6 3 1 , 4 7 7 , 7 1 4

O t h e r P r o t e c t i o n 5 8 2 , 4 1 7 5 1 9 , 5 5 8 3 7 9 , 2 6 2 1 8 7 , 2 3 3 1 0 4 , 4 4 5

H 1 g h w a y s 1 , 9 5 6 , 6 0 9 1 , 8 0 2 , 1 7 9 1 , 6 0 4 , 7 9 4 1 , 7 1 9 , 0 9 0 1 , 0 6 9 , 6 1 4

H e a 1t h A S a n 1 t a t I o n 4 9 4 , 5 3 1 4 2 4 , 3 5 5 3 7 7 , 0 5 8 4 3 1 , 0 4 3 • 2 8 6 , 1 0 6

H o s p i t a l s A I n s t i t u t i o n s 7 7 8 • 5 , 3 5 6 4 , 0 6 2 1 90 2 , 6 6 2 , 6 6 5

P u b l i e W e 1 f a r e 2 1 0 , 2 4 2 1 3 3 , 3 3 1 4 7 , 2 7 1 3 6 , 2 5 9 2 5 , 9 7 6

P u b 1 i c S c h o o 1s 9 9 , 9 0 4 7 7 , 4 1 4 81 , 8 2 5 7 4 , 8 3 9 8 1 8 , 3 4 0

R e c r e a t 1 o n 1 , 3 0 0 , 4 2 6 1 , 1 4 5 , 0 2 8 1 , 0 0 2 , 7 5 3 9 3 9 , 9 3 2 4 5 9 , 5 5 3

1 n t e r e s t 1 , 0 4 6 , 6 4 0 1 , 0 7 2 , 9 1 1 1 , 0 9 8 , 8 8 3 3 6 4 , 6 7 3 2 4 5 , 6 2 8

B o n d R e d e m p t i o n 6 2 8 , 9 4 1 6 4 6 , 1 2 2 6 4 5 , 5 7 7 6 1 9 , 5 2 9 5 1 4 , 4 0 4

P e n s i o n A R e t i r e m e n t 1 , 6 6 7 , 8 9 3 1 ,6 1 9 , 4 4 7 1 , 3 5 3 , 0 3 4 1 . 0 4 2 , 551 7 8 6 , 0 3 2

S a l a r y A d j u s t m e n t 9 8 4 , 9 6 7 1 1 , 9 1 7 - - - - --

M 1 s e e 1 1 a n e o u s 2 , 3 8 7 1 , 2 4 6 , 3 4 7 8 5 8 , 8 8 8 3 5 4 , 8 5 3 1 1 2 , 8 0 7

C a s h C a p i t a l I m p r o v e m e n t s ^ 5 , 5 3 5 , 3 4 5 I . 2 1 4 . 5 2 7 3 2 1 . 0 9 2 3 9 0 . 0 5 1 - -

T o t a 1 $ 2 2 , 0 0 8 , 5 8 8 $ 1 6 , 3 6 9 , 9 7 0 $ 1 3 , 3 9 5 , 6 8 7 $ 9 , 8 1 1 , 7 7 3 $ 9 , 5 1 8 , 5 0 2

N O T E : J u ly - J u n e f i s c a l y e a r s b e g u n J u l y I, 1 9 6 6 a f t e r a s i x - m o n t h t r a n s i t i o n p e r i o d .

C e r t a i n c o u n t y f u n c t i o n s ( I n c l u d i n g s c h o o l s ) t r a n s f e r r e d t o t h e s t a t e a f t e r 1 9 6 5 ,

a. Al l f u n d s e x p e n d e d b y c o u n t y w i t h t h e e x c e p t i o n o f c e r t a i n r e v o l v i n g a n d b o n d f u n d

e x p e n d i t u r e s , l o a n r e p a y m e n t s a n d A c t 9 7 , S L H 1 9 6 5 e x p e n d i t u r e s . I n t e r f u n d t r a n s ­

f e r s e l i m i n a t e d t o a v o i d d u p l i c a t i o n .

b. C a s h c a p l t a f I m p r o v e m e n t s a l l o c a t e d t o t h e a p p r o p r i a t e f u n c t i o n p r i o r t o f i s c a l

y e a r 1 9 7 0 .

S O U R C E : A n n u a l R e p o r t s o f t h e A u d i t o r t h r o u g h 1 9 6 8 a n d 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 f r o m 1 9 6 9 , C o u n t y o f M a u l , S t a t e of H a w a i i .

42

TABLE 35OPERATING EXPENDITURES® — COUNTY OF HAWAII

Selected Years

Object of Expendi ture I 975 I 974 1973 I 970

General Government Control Staff

P u b lic Safety Pol Ice & FI re

Other Protection Hi ghwaysHealth & Sanitation Hosp. & Institutions Public Wel fare Publ i c Schools RecreatI on Interest Bond Redemption Pension & Retirement Mass Transit Miscellaneous Cash Cap. Improve.^

Total

Ca I endar Year

1964

$ 900,601 $ 758,858 $ 593,903 $ 640,590

3,148,760 2,144,346 1,848,671 2,107,838

7,185,638 I ,624,I 35 2,704,224

788,161

303,000 233,652

2,373,459

I ,600,638 I ,795,809 2,556,684

239,678 487.514

3,581,085

6,387,077

I,582,301 2,560,483

746,512

5,659,360 I,474,310 2,098,397

603,241

163, 21 5,

2,103, I ,22 I, I,267, 2,193,

181 , 4 14,

I ,576,

85 I 131 031 506 651 I 55 610 554 344

99, 254,

I , 777,

I ,290, 718,

I .778,

3, 520,

2,342.

651400591

542296744

008

129457

3,540,940 441 , 930

1,384,971 377,587

55,024 144,865

I ,247,019 279,244

799,130 I,304,496

360,545 I , 285, 291

$ I 78,21 I

2,272,501

I ,873,065 149,550

I ,386,268 121,355

3,(16,119 7,557

2,187,514 570,I 54

4(5,015 603,510

I,072,925

148,694

$29.523,057 $23,516,490 $21,062,702 $13,969.469 $14,182,438

NOTE: July-June fiscal years begun July I, 1966 after a six-month transition

period. Certain county functions, Including school maintenance, hospitals and public welfare transferred to the State after 1965.

a. All funds expended by county with the exception of certain revolving and bond

fund expenditures, loan repayments. Act 97, SLH 1965 fund, and from 1967, Hilo Hospital special fund. Intertund transfers eliminated to avoid duplication.

b. Cash capital Improvements allocated to the appropriate function prior to fiscal year 1970.

SOURCE: Annual Reports of the Auditor through 1968; Finance Director's AnnualReports from 1969, County of Hawaii, State of Hawaii.

TABLE 36

OPERATING EXPENDITURES® — COUNTY OF KAUAI Selected Years

F i s c a l Y e a r s C a l e n d a r Y e a r

O b j e c t of E x p e n d i t u r e 197 5 197 4 1 97 3 1 97 0 1 96 4

G e n e r a 1 G o v e r n m e n t

C o n t r o 1 $ 4 8 2 , 0 0 3 $ 4 5 4 , 5 9 2 $ 3 4 2 , 6 9 2 $ 1 9 8 , 3 5 4 $ 1 4 8 , 0 4 4

S t a f f 2 , 0 9 1 , 8 0 1 1 , 8 5 1 , 3 8 7 1 , 0 3 5 , 9 9 5 8 6 0 , 9 6 8 3 8 7 , 2 1 7

P u b I Ic S a f e t y

P o l i c e & F i r e 3 , 0 4 4 , 0 3 4 2 , 8 3 8 , 1 0 5 2 , 4 2 9 , 2 5 5

O t h e r P r o t e c t i o n 2 9 4 , 6 1 0 2 8 4 , 7 1 3 3 7 7 , 1 8 6

H i g h w a y s 9 5 0 , 0 7 4 8 8 6 , 2 8 7 1 , 3 7 4 , 7 7 9

H e a l t h i S a n i t a t i o n 2 8 2 , 1 5 6 2 5 5 , 8 7 9 2 3 7 , 7 3 0

H o s p i t a l s & I n s t i t u t i o n s -- - - - ­

P u b l i c W e l f a r e 8 8 , 1 6 7 6 8 , 3 3 6 4 0 , 2 2 5

P u b l i c S c h o o l s 1 1 2 , 0 2 4 7 1 , 7 2 6 5 7 , 2 2 1

R e c r e a t i o n 8 3 1 , 5 8 1 6 2 2 , 4 5 9 5 3 6 , 9 1 2

I n t e r e s t 7 2 1 , 7 9 4 5 9 2 , 6 4 1 5 1 2 , 0 9 5

B o n d R e d e m p t i o n 6 3 9 , 0 8 2 3 5 9 , 0 8 2 2 2 0 , 7 7 2

P e n s i o n i R e t i r e m e n t 2 0 0 , 8 1 3 7 9 5 , 5 8 9 6 4 1 , 2 4 1

S a l a r y A d j u s t m e n t b 4 0 , 4 7 6 8 0 , 8 7 8 1 4 , 9 6 4

C a s h C a p i t a l I m p r o v e m e n t c 5 9 3 , 0 2 4 3 3 0 , 9 0 5 1 8 8 , 4 5 0

M i s c e l l a n e o u s ______________ 1 , 9 5 1 , 7 5 4 1 , 4 2 1 , 8 3 1 1 , 0 4 3 , 8 7 6

I , 7 0 2 , 6 3 3

1 7 9 , 6 5 1

1, 3 6 4 , 1 3 1

2 0 8 , 2 3 8

4 1 , 4 9 2

3 9 2 , 5 0 7

9 5 . 8 1 4

2 6 2 , 4 6 1

6 9 2 , 4 3 8

2 , 2 6 1

6 6 7 , 8 2 4

2 6 7 , 0 2 9

I , I 3 6 , 0 4 I

I 3 9 , 8 1 I

7 9 4 , 1 1 5

I I I , 3 5 8

7 2 0 , 2 9 6

3 , 6 6 2

4 3 0 , 5 8 1

2 5 1 , 8 1 5

9 2 , 8 4 4

2 3 0 , 0 2 7

5 4 7 , 2 5 9

8 3 , 0 2 5

T o t a l SI 2 , 3 2 4 , 1 9 3 $ 1 0 , 9 1 4 ,4 I I $ 9 , 0 5 3 , 3 9 2 $ 6 , 9 3 5 , 8 0 1 $ 5 , 0 7 6 , 0 9 5

I od ,

1c we I f a r e

f u n d e x -

n s f e r s

N O T E : J u l y - J u n e f i s c a l y e a r s b e g u n J u l y I, 1 9 6 6 a f t e r a s i x - m o n t h t r a n s i t i o n p e r

C e r t a i n c o u n t y f u n c t i o n s . I n c l u d i n g s c h o o l m a i n t e n a n c e , h o s p i t a l s a n d pubI

t r a n s f e r r e d t o t h e S t a t e a f t e r 1965,

a. Al l f u n d s e x p e n d e d by c o u n t y w i t h t h e e x c e p t i o n of c e r t a i n r e v o l v i n g a n d b o n d

p e n d l t u r e s , l o a n r e p a y m e n t s a n d A c t 97 , S L H 1 9 6 5 e x p e n d i t u r e s . I n t e r f u n d t ra

e l i m i n a t e d t o a v o i d d u p l i c a t i o n .

b. A m o u n t n o t a l l o c a t e d by f u n c t i o n .

c. C a s h c a p i t a l I m p r o v e m e n t s a l l o c a t e d t o a p p r o p r i a t e f u n c t i o n p r i o r t o 1 9 7 0 .

S O U R C E : A n n u a l R e p o r t s of t h e A u d i t o r t h r o u g h 1 96 8; F i n a n c e D i r e c t o r ’s A n n u a l R e p o r t s

a f t e r 1 9 6 8 , C o u n t y of K a u a i , S t a t e o f H a w a i i .

43

CHART 10OBJECTS OF COUNTY GOVERNMENT EXPENDITURES

Percentage Distribution— By Counties For Fiscal Year 1975

•ti4^

G eneralGovernm ent

90% 100%

SOURCE: Tables 33-36 inclusive.

state

HAWAII

TABLE 37

PUBLIC EMPLOYMENTState and Local Government Full-Time Equivalent Employees

Per 10,000 Population, by Function: October 1974

Public Higher HIth. Police Parks Con- A M

Rank Total Educ.^ Educ. Hwys. Hosp. Fire Rec.° Water trol^ Other°

32 460 151 62 22 40 41 28 10 34 73

US AV. 467 185 48 27 53 35 14 27 74

Ala.

A Iaska

Ar I z ,

A r k .

Calif.

Colo.

Conn.

Del .

Fla.

G a.

Idaho

III.

I nd.

I owa

Kans.

Ky.La.

Me.

Md.

M a s s .

Mich.

Minn.

Miss.

Mo.

M o n t .

Neb.

Nev •

N. H.

N. J.

N. M.

Y.

C.

D.

Ohio

Okla.

Ore.

Pa.

R. I .

S. C.

S. D.

Tenn.

Texas

Utah

Vt.

Va.

Wash.

W. Va.

Wise.

Wyo.

D. C.

41

22247

19

10 464

23

12 I 642

48

31

13

49

IS

39

24

35

26

28

30

45

869

43

38

7

5

44

33

50

27

I I

51

40

25

21 29

36

I 4

I 7

20 1 5

34

37

3

I

439

730

483

410

487

516

412

572

481

504

498

430

410

463

503

408

491

443

480

456

473

470

467

428

532

548

531

429

448

543

554

429

460

40 1

473 514

394

440

474

484

468

454

503

495

485

502

457

454

624

763

150

252

184

163

175

203

188

204

186

I 80

I 85

I 78

I 80

203

193

161

203

191

190

186

214

209

174

181

216

195

177

162

202213

190

162

192

168

177

193

165

162

196

209

I 70

194

I 86 202214

190

193

179

236

193

48

65

67

43

56

83

27

125

40

47

57

43

47

5568

43

43

39

59

24

58

51

57

41

6 6 81

45

47

29

82

35

59

70

41

58

73

2246

41

53

40

50

I 14

67

50

69

45

6 8 80 29

39

60

29

35

18

30

26

29

2131

38

18

2136

42

31

31

46

2223

19

32

40

24

46

36

36

38 24

38

27

27

41

22 34

32

28

20 26

46

32

26

29

51

33

32

46

30

52

19

72

31

39

54

48

45

37

42

61

10254

42

51

49

55

40

65

28

52

56

48

50

76

59

39

54

56

35

39

47

82

50

27

38

54

35

35

45

74

32

71

54

40

30

49

35

50

44

85

97

28

39

37

22 41

35

38

31

38

32

31

37

28

25

31

26

34

30

41

49

32

23

26

34

30

29

58

34

45

35

48

27

2229

31

35

30

43

24

24

32

31

29

25

29

33

2032

31

102

12 36

I 9

16

I 8 18

9

20 21 I 5

39

I 4

1014

15

16

19

21 16

I 0 12 14

17

13

2 2 2 2 24

12 1020 13

13

18

10 I 5

22 109

13

19

16

13

19

20 I 4

20 I 5

I 4

29

13

18

73

30

2132

34

23

35

30

22 34

24

2124

30

2023

25

28

29

26

26

20 22 40

32

47

20 28

34

31

2033

24

24

33

27

27

20 39

21 2125

36

24

29

20 27

43

39

66170

72

51

91

59

61 85

79

67

57

71

50

54

61

64

65

59

6874

59

61

51

50

68

93

83

75

68

70

I 23

66 54

62

73

84

75

83

75

58

78

57

57

62

69

89

63

56

61

264

N O T E : Due to rounding, detail may not add to total. '

a. Includes local libraries.

b. Includes natural resources.

c. Includes finance administration and general control.

d. Includes employees in special schools, welfare, sewerage and other sani­

tation, correction, employment security administration, state M q u o r

stores, public service enterprises other than water, and all other

general government functions.

SOURCE: "Public Employment In 1974," U. S. Department of Commerce, Bureau

of the Census, Series GE 74, No. I, May 1975,

45

TABLE 38

AVERAGE MONTHLY EARNINGS OF PUBLIC EMPLOYEESState and Local Government Full-Time Equivalent Employees^

October 1974: By Function

StateState Public Higher Hlth. Police Parks Con-

Rank Av. Educ.b Educ.c Hwys. Hosp. Fire Rec.*l Water trol®A I I

Other^

947 $ 893 $1.085 $ 899 $ 979 $1.I I I

U.S. Av. 894 909 1,029 802 747 017 812 842 856 880

Ala.Al aska Arl z. Ark. Cal If. Colo. Conn. Del . Fla. G a.

Idaho III.Ind.Iowa Kans. Ky.La.Me.Md.Mass.Mich.Minn.Miss.Mo.Mont.Neb.Nev.N. H.

N . J . N. M. N. Y. N, C. N. D. Ohio Okla. Ore. Pa.

R. I . S. C. S. D. Tenn.

Texas Utah Vt.

Va. Wash. W. Va. wisc. Wyo.D. C.

431

1250

2 21 1030 2241

407

29233745463814153 I 351272433 I I31

8394

28 36 2048 17 I 8 19494244 35342526 9

4716

325

698,266950628

,116855959763843704

718,009767 818 731 696 677 727 928 927

,081945615776

796752954

757985727

,065768 740 857674 895 895 891 673 70 I 698 743 751 783 783 961675 913 754

,046

681 1,316

940 620

1,118 819

I ,004

832 846 693 7 I 4

I ,071 823 813 733 698 679716 980 959

I , 143 963 601 771

805 725 919 762

I ,065 723

1,141 784 713 851 667 857 910

I ,003

652 679717 729 744 744

789 954 688

901 787

I ,040

899 I ,354 I , 193

842 I , 186

98 1 I ,098

589 I ,092

808 870

1,143 906

I ,064 885 864

845 792 928

I ,024

I , 144 I , I 52

792 963

1,019 917

I ,022 863

I ,276 798

I ,222 873 902 998 84 I

I ,024 I ,099

938

858900 893 940 745 940 994

1,105 982

I ,076 858

1,214

574 ,254

888 577

, I 23 81 9813 834 736663 773 956 629814 667664 632

715 826 861,014 94 I 534 727 851 691 998 790 887 659 886739740 845 574 895 813 675 594 722 565 731

833 744

690 942 596 818

843,103

655,062737

518993707804

673699 619 607 801596 658597 561 588

710 789 764

872 757 510 679

630 556 820 650781 629 896 695 588 724 549 815 839782

617 561 591598

605 714

648700 522 781

593 920

779 I ,400 I ,031

625 I ,299

915 I ,049

945 976 785 695

1,119 799 819772 744 724

766 999

I ,048

I , I 90 I ,039

669 897

752 814

I , I 33 818

I ,031 792

I , 196 802773

1,013739

1 ,048 1,017

922

692 708 778 852

830 829 868

I ,037 727

I ,010 734

1,215

701 , 196 842 629

,030 902 876 665 768 69 I

690 844 651 701777 577

720 744 802797

936 907 678 817 775 716 949 809 785 724 873721 812 813 590798 863

663 605778 597

660 695 808 727

990 620 831 775

,15 1

620 I ,47 I

873 540

1,119 803 991 791 767 649 685

I ,076 706 829 722 663 556 722 959 910

I ,028 972 545 765 688

803 937 761 777 637 934 637 731 892 636 91 I 876 691

630 713 684 671

758 730 702 941 579 852

687 I ,068

720,215854587

,083832917848 867 780659849 655 743 620 668

679 669 984 834

993 865 644 698

666 664 957 731 890 755 963 772 64 I 805660850 807 778 654 572 735 752 775 755 733

893 584

909 697

, I 58

678 I ,200

922 652

I ,077 846 876793 804 7567 I 4 929 717 799 739 695 646 732 885 933 998 876 633 725

7088 I 8 935 680 839 716

I ,053709 725 816 692876 846 817 725 71 I 687 725

813794

752 960 624877

682 986

a. Computed by the Tax Foundation of Hawaii from October 1974 payroll data.

b. Includes Instructional and other local school staff and local librarypersonnel.

c. Includes Instructional and other personnel.

d. Includes natural resources.

e. Includes financial administration and other general control.

f. Includes special schools, welfare, sewerage and other sanitation, correction,employment security administration, other general government functions and public service enterprises other than water.

SOURCE: "Public Employment In 1974," U. S. Department of Commerce, Bureau of the Census, Series GE 74, No. I, May 1975.

46

TABLE 39EMPLOYEES’ RETIREMENT SYSTEM

Receipts, Expenditures, and Reserves State of Hawaii — Selected Fiscal Years

(In Thousands)

1975 1 974 1 973 1 970 1 965

SOURCE OF RECEIPTS

Retirement System Contributions

State $ 33,452 $ 36,385 $ 28,086 $ 16,953 $ 7,1 23Counti es 10,380 1 3,439 8,998 5,792 4,012Emp1oyees 40,172 29,414 32,832 21,807 9,464

Social Security Contributions®

State and Counties 23,468 18,718 14,874 10,344 3,644Emp 1oyees 2 2 , 0 0 1 18,718 14,874 10,344 3,643

A d m 1n 1strat1 on 532 438 426 337 201Earnlnas from Investments 50,068 52.343 46,854 14,795 8,579

TOTAL $180,073 $169,505 $146,944 $ 80,372 $ 36,666

OBJECT OF EXPENDITURES

A d m 1n 1s t rat1 on $ 564 $ 488 $ 426 $ 337 $ 2 0 !Be nef1ts 42,298 29,321 27,871 19,886 5, 147Refunds and Withdrawals 4,356 8,467 9,468 2,738 3,058Social Security 43,052 37,437 29,748 20,687 7,287

TOTAL $ 90.270 $ 75,713 $ 67.513 $ 43.648 S 15.693

CASH AND INVESTMENTS AS OF JUNE 30

Cash $ 3,604 $ 2,305 $ 719 $ 4.282 $ 4,638Certificates of Deposit 77,125 122,036 80,414 24, 109 7,3781nvestments

Bonds 180,840 109,851 1 0 2 , 0 2 2 1 16,412 124,180Stocks 187,164 191,897 198,964 137,308 46,555Mortgages 215,464 170,209 140,039 83,885 44,929

TOTAL $664.197 $596,298 $522.15S ... $365,996 , $227,680,

MEMBERS IN SYSTEM 44.3 43.4 44.5 38.9 28.7

Earnings as % of Investments^ 8 . 6 1 1 . 1 1 0 . 6 4.4 4. 1

NOTE: 1975 preliminary data prepared by Employees* Retirement System. Footnotes not applicable.a. Calculated by dividing Social Security disbursements In half.

b. "Earnings from Investments" divided by total "Investments,"

SOURCE: "State Government Finances In 1974," GF 74, No, 3, August 1975, and GF 73, No, 3, August 1974; "Finances of Em­ployee Retirement Systems of State and Local Governments," U. S. Department of Commerce, Bureau of the Census,

GF 70, No, 2, March 1971, and GF No, 2, January 1966; and Annual Reports of the Employees' Retirement System, State of Hawal I .

TABLE 40

COMPENSATION RATES IN SELECTED POSITIONSPrivate Industry and State-County Governments

J ob Cl ass IfI cat I on

PrIvate

Industrya

Min. M a x .

State-County Private State-County

Governments^ I ndustry Governments

Min. Max. Median Mean Median Mean

Monthly Salary Rates

Account Clerk (Sr.) $ 635 $ 885 $ 591 $ 917 $ 716 $

Bkkp. Mach. Oper. 512 726 536 832 720

Cashier 514 694 591 917 631

Chemist 1,001 1,388 1,011 1,568 1,170

Civil Engr. (Lie.) 1,312 2,101 1,170 1,815 1,550

Clerk 516 721 486 032 575

Clerk (Jr.) 457 630 441 684 487

Clerk (Personnel) 633 860 621 1,114 700

Clerk (Sr.) 593 852 591 1,011 705

Clerk (Steno.) 547 761 563 874 623Custom. Serv. Clerk 542 804 591 917 016

Data Entry Oper. 522 726 536 832 580

Dietician 905 1,134 874 1,354 980Engineering Aid 538 762 621 963 713

Engr. Draft. Tech. 783 1,175 832 1,291 988

Hosp. Attendant 462 540 509 791 529

Hosp. Ward Clerk 541 631 536 832 565Land Surveyor 817 1,338 832 1,291 873

Med. Lab. Tech. 796 977 874 1,354 940

Nurse (Practical) 578 706 620 961 653

Nurse (Staff) 811 961 869 1,347 890

Occup. Therapist 861 1,003 874 1,354 880

Secretary 624 883 621 1,011 702Secretary (Private) 710 987 718 1,492 830

Switchboard Oper. 504 708 510 792 664

Hourly Wages Rates

Auto Mechanic $4.38 $6.13 $4.50 $5.61 $5.17

Auto Mech. Helper 3.68 4.52 3.49 4.14 4.37

Bldg. Malnt. Man 3.42 5.00 4.32 5.16 5.18

Carpenter (Malnt.) 4.68 5.87 4.32 5.16 5.04

Cook (Asst.) 2.81 3.70 3.49 4.14 3,66

Cook (Gen.) 3.81 5.17 4.09 4.87 4.87

Electrician (Malnt.) 5.42 6.63 4.50 5.37 5.11

Greenskeeper 2.40 3.70 3.09 3.66 3.41

Groundskeeper 2.72 3.43 3.05 3.60 3.29

Janitor (Heavy) 2.82 3.74 3.05 3.60 3.28

Janitor (Light) 2.47 3.18 2.87 3.40 3.05Kitchen Helper 2,68 3.40 3.05 3.60 3.10

Laborer (Heavy) 2.79 3.79 3.09 3.66 3.78

Laborer (Light) 2.25 3.25 3.05 3.60 3.28

Painter (Malnt.) 4.76 6.03 4.32 5.16 5.04Plumber (Malnt.) 5.35 6.70 4.50 5.37 5.04

Security Attendant 2.94 3.73 2.67 4,14 3,28

Trades Helper 3.48 4.67 3.49 4.14 4.55

Truck Driver A^ 3.28 4.37 3.28 3.89 4.05

Truck Driver B^ 3.27 4.65 3.68 4.38 4.55

Truck Driver C^ 3.28 4.22 3.89 4.63 4.24

Truck Driver D^ 3.58 5.13 4.09 4.87 4.35

Washer (Mach.) 2.79 3.30 3.09 3.66 3.20

Welder (Malnt.) 3.65 5.53 4.50 5.37 5.04

745

691

617 I ,248

I ,593

608

521

703

740

657 825

619

984

728

992

525

574

9 I 4

933

651 895

90!

729

858

672

$5.55

4.62

5.02

5.30

3.79

4.76

5.75

3.49

3.31 3.27

3.12 3.38

3.87

3. 38

5.23

5,33

3.40

4.46 4.08

4.66

4.73 4.81

3. 16

5.36

i 718

550

7 I 8 I ,291

I ,492

621

463

896 754

684 792

652

I , 170 684

1,114

562

6211.1 14

1 .01 I 872

I ,056 987

832

1 , 011 579

$4,913.64

4.72

4.723.97

4.45

4.70

3.23 3. 17

3. 17

2.98 3.31

3.23

3.054.72

4.70 3.41

3.64

3.57

4.01

4.24

4.56

3.51

5.1 3

; 742

589

744

I ,283

I ,470

622 477

879

751

677 751

642

I , I 32

691

1,105 574

632 1,114

I ,006

825 I ,039

1,019

829 1 ,047

588

$4.97

3.72

4.75

4.783.84

4.48

4.763.24

3.25

3.20

3.01 3.31

3.33

3.20

4.734.84

3.38

3.78

3.58

4.06

4.26

4.56

3.46

5.07

NOTE: Results of sampling 664 private establishments and 14 governmentagencies employing 164,940 persons (48.6$) of estimated civilian em­

ployee population) during May-August 1975. Caution must be exercised

In making comparisons due to variations among jobs and their fringe

benefIts.

a. Average of salary ranges,

b. A = Capacity under 1,5 tons; B = 1.5 to 5 tons; C = 5 tons and over;

D * truck traI Ier.

SOURCE: HawalJ Employer's Council, Research Report: "Pay Rates In Hawaii,

Private Employment, Government Employment," Special Publication

Number 121, October, 1975. (Survey conducted by the Council and

the State and Counties' Personnel Services Departments.)

48

T ABLE 41

CLASSROOM TEACHERS’ SALARIES: 1974-1975Estimated Average Annual Salaries^

state E 1ementary Secondary Amount

All Teachers

%Rank over

1 ncreaso 1973-1974

H A WAi1 $ 14,186 $13,011 $13,584 4 22.25

U. S. Averageb 11.234 1 1 ,826 11,513 - - 6.82

Al abama 9,230 9,414 9,323 41 1 .05

Al aska 16,550 16,218 16,387 1 4.60

A r izona 10,499 1 1 ,555 10,789 20 3,60

Arkansas 8,573 8,922 8,748 48 1 1 .87

Cal i forn ia 1 4,098 15,171 1 4,529 2 10.80

Co1orado 10,575 10,990 10,785 21 6.46

Connect I cut 11,031 1 I,783 1 1 ,369 1 6 3.07

O e laware 11,380 1 1 ,690 1 1 ,560 1 4 2.26

Florida 10,123 10,457 10,286 25 2 . 6 8Georgi a 9,982 10,365 10,134 28 7.90

Idaho 9, 151 9,321 9,242 43 10.25

1l l i n o i s 12,623 13,820 13,014 5 9.63

Indiana 10,600 1 1 , 2 0 0 i 0,920 19 3.92

Iowa 9,770 10,609 10,208 27 3.50

Kansas 9, 104 9,475 9,288 42 4.43

Kentucky 8,700 9,210 8,890 46 7. 17

Lou IsI ana 9,320 9,650 9,450 38 3. 1 0

Ma I ne 9,469 10,321 9,806 34 6 . 1 5

Mary 1 and 12,358 12,894 12,626 8 7.54

Massachusetts 11,300 1 1 ,500 1 1 ,400 1 5 2.51

M 1c h 1ganc 12,545 13,194 12,850 6 2.43

MInnesota 1 I,835 12,996 12,512 9 12.50

Mississippi 7,893 8,261 8,057 50 5.96

Missouri 9,880 10, 176 10,030 31 5.25

Montana® 10,024 1 1,080 10,230 26 8.50

Nebraska 8,955 10, 1 56 9,512 37 3.68

Nevada 12,030 12,293 12,126 1 1 5.00

New H a mpsh1 re® 9,616 1 0 , 2 1 0 9,998 32 3.98

New Jersey 12,567 13,031 12,775 7 7.17

New Mexico 10,050 10,250 1 0 , 1 0 0 29 10.99

New York 14,100 14,600 14,400 3 7.70

North Caro 1 Ina 10,788 11,300 10,927 18 6.89

North Dakota 8,579 9,214 8,839 47 4.07

Ohio 10,400 10,950 10,650 22 5.37

Ok Iahoma 8,800 9,200 8,992 44 9. 15

Oregon 10,310 10,783 10,533 23 3.47

P e n n s y 1 van 1 a 1 1 ,400 11,900 1 1 ,700 1 3 7.13

Rhode Island 12,132 1 2,626 1 2,342 I 0 8 . 2 0South Carol 1na® 9, 102 9,431 9,340 40 7.93

South Dakota 8,285 8,9 15 8,519 49 4.53

Tennessee 9,400 10,130 9,684 36 9.55

Texas 9,574 9,842 9,773 35 9.56

Utah 9,820 10,130 9,990 33 9.23

Vermont 8,993 9,771 9,392 39 5.15

Virginia 10,066 10,836 10,397 24 4.82

Wash 1ngton 1 1 ,540 12,245 11,851 I 2 4.92

West Virginia 8,516 9,273 8,972 45 - 5.96

WIscons I n 10,960 1 1 ,690 1 1,330 17 4,62

WyomIng 9,800 1 0 , 2 0 0 1 0 , 1 0 0 30 4.25

a. Limited to classroom teachers excluding principals, supervisors, librarians,

guidance and psychological personnel, and related Instructional workers.

b. Includes District of Columbia.

c. Salaries estimated by NEA.

SOURCE: "Estimates of School Statistics, 1974-1975," Research Division, National Education Association, 1975 (copyright 1975).

49

T ABLE 42

ESTIMATED PUPIL-TEACHER RATIOS ANDPER CAPITA DIRECT SCHOOL EXPENDITURES

Pupil-Teacher Ratios® Capital Tota1 Expend1tures

State El ementary Secondary Total Out1ay other Amount Rank

HAWAII 19.0 23. 1 2 0 . 8 $ 25.88 $214,92 $240.80 25

U.S. Av. 2 2 , 2 19.3 20,9 24. 16 226.84 251.00 --

Ala. 22.7 2 0 . 6 21 .6 1 3.85 139.84 153.69 51

A 1 aska 23.6 18.8 2 1 . 2 1 44.39 460.77 605.16 1Arl z. 25. 1 25.4 25.2 42.13 216.20 258.33 2 1Ark. 23.4 20.5 2 2 . 0 14,08 142.24 156.32 50

CalIf. 23.3 23.6 23.4 20.67 263.27 283.94 10Colo. 23.8 2 0 . 1 21 .9 41 .40 246.01 287.41 8Conn. 23.6 12.3 18.6 33.25 248.48 281.73 1 2Del . 25. 1 17.3 2 0 . 6 42.70 286.75 329.45 3

Fla. 2 2 . 6 21 .0 21 .6 1 9.66 192.84 212.51 39

Ga. 2 2 . 0 20.3 21.3 24.29 1 77.44 201.73 44

1 daho 23.0 20.9 21 .9 27. 1 2 175.93 203.05 43

III. 21 .9 18.7 20.5 24.97 243.93 268.90 1 7

1 nd. 23.9 21.7 2 2 . 8 23.80 199.54 223.34 32

1 owa 20.4 17.8 19. 1 22.35 249.33 271.68 14

Kans. 16.9 16.3 17.6 17,58 21 I.87 229.45 29

Ky. 22.7 22.4 2 2 . 6 9.86 167.86 177.71 47

La. 22.5 18.2 2 0 . 6 17.62 200.24 217.86 35

Me. 24.2 15,4 20.7 24.57 195.85 220.42 34

Md. 21 .9 16.8 20.3 41.15 246.47 287.62 7

Mass. 22,9 1 7.3 2 0 . 0 33.07 236.68 269.76 1 6Mich. 22.7 24.0 23.3 25.63 260.90 286.53 9

Minn. 21.1 17.9 19.3 28.01 271 ,20 299.20 6Miss. 2 2 . 1 21 .4 21 .8 10.39 156.43 1 66.82 49

Mo. 27.6 13.5 20.7 18.37 203.82 222.19 33

Mont. 23.3 15.4 19.9 26.58 234.95 261.53 20Neb. 17.3 18. 1 17.7 24.68 204.74 229.41 30

Nev. 24.4 23.3 23.9 39.47 229.09 268.56 1 8N. H. 22.5 18.4 2 0 . 6 1 9.62 186.59 206.21 41

N . J . 19.6 16.9 18.5 24.82 258.18 283.00 1 tN. M. 2 0 . 0 22.9 21.4 18.23 21 I.32 229.55 28

N. Y. 2 0 . 0 16.3 18.1 24.02 307.72 331.74 2N. C. 24. 1 20.5 22.9 1 7,05 188.10 205.15 42

N. D. 17.9 16.2 17,3 20.82 187.39 208.21 40

Oh 1 o 25. 1 18.7 2 2 . 0 14.75 199.52 214.27 38

Okla. 2 0 . 6 19.9 20.3 23.26 160.92 184.18 46

Ore. 23.7 18.9 21.4 19.65 250.87 270.52 1 5

Pa. 2 2 . 0 13.6 20.3 29.82 224.55 254.37 23R. 1 . 19.9 18.2 19.2 8.44 215.79 224.23 31

S. C. 23.0 2 1 . 2 22.3 24.80 172.11 196.91 45

S. D. 19.1 16.9 18.3 22.92 210.43 233.35 27

Tenn. 2 2 . 0 22.9 22.4 18.49 157.06 175.55 48

Texas 21 .2 19.6 20.4 30.34 186.80 217. 14 36

Utah 25.3 23.6 24.5 45. (4 2 2 0 . 2 2 265.36 19Vt. 20.4 12. 8 16.5 20.65 227.00 247.62 24

Va. 21 .0 17.1 19.3 25.37 210.08 235.44 26Wash. 21.4 26. 1 23,4 28.80 246.69 275.49 13

W. Va. 2 1 . 6 20.3 21.1 20.33 1 96.52 216.84 37

Wise. 2 0 . 6 18.0 19.4 17.42 237.37 254.79 22Wyo. 19.7 18.3 19.0 44,81 273.55 318.36 4

D. C. 18.7 19.3 19,0 64.76 237.43 302.19 5

NOTE: Data on per capita expenditures do not correspond with Table 31 since ex­penditures for supervision of local schools, state schools for the handi­

capped, and other similar special educational programs have been eliminated.

a. Estimated for the 1974-1975 school year by dividing public school fall enroll­ment by number of classroom teachers as reported by the National Education

Assoc I at I on ,

b. As reported by the U. S. Department of Commerce for fiscal 1974. Detail may not add to total due to rounding.

SOURCE: "Estimates of School Statistics, 1974-1975," Research Division, NationalEducation Association, 1975 (copyright 1975); "Governmental Finances In 1973-1974," Series GF 74, No. 5, U. S. Department of Commerce, Washington, 0. C., November 1975.

50

TABLE 43HAWAII PUBLIC SCHOOL COSTS

Selected Fiscal Yearsa

O b ject of E x p e n d i t u r e 1975 1974 1973 1970 1965

A d m in i s t r a t i on $ 12,669,597 S 1 1 ,784,366 $ 10,131,051 $ 9 , 125, 802 $ 3,280,724

Instruction: Personal Services 12 3,604,585 118,710,391 99,058 ,17 7 83,495 ,90 6 38,534,755

S u ppli es & Other 1 1, 362, 349 10,116,144 9,682,957 6 ,602,974 5,426,971

Food Services: Personal Services 6,907, 930 6 , 839, 796 5,943, 670 5,073,293 3,210,730

S u p p 1Ies 12,938,077 10,666,458 9,820,484 6 ,945,547 5,616,825

A t ten d a n c e & He alth Services 6,359, 940 6,380, 852 3,587,767 2,129, 738 1 , 129,659

Pupil T r a n s p o r t a t i o n Se rvic es 4,587, 768 3,791, 164 3,372,694 2,486, 028 525,546

O p e r a t i o n of School Pl ants 10,460,647 9,610, 830 5,780,210 4,826,111 3,223,608

M a i n t e n a n c e of School Plants 4 ,746,144 5,783, 982 6,512, 574 6,923, 940 2,776,808

Re tirement, Social Security, Medical

Insurance C o n t r i b u t i o n s 27,573 ,81 6 2 7 ,184 ,24 0 20,772 ,56 3 12,292,795 4,865,294

W o r k m e n ' s C o m p e n s a t 1onb 1,082,991 1,547,897 1,217,503 141,909 528,846

Debt Re tirement: Interest 1,025,255 1,004,806 1,138,799 1,598,116 2,077, 948

PrIno 1 pa 1 3 , 852, 416 3,878, 320 3,995, 293 4,474,113 3,345,833

Sub-Total $2 27,1 7 1 , 5 1 3 $ 2 17,2 99, 256 $ 181,113,742 $ 1 46,1 07, 272 $7 4,543,547

Capital O u tlay c

A d ult Ed uc a t i o n & O t her Projects'*

Tech n 1c a 1 S c h o o 1s

Pu blic L I b r a r 1es

Su mmer School

At h l e t i c Funds

$ 2 4 ,832 ,51 2

10,675,965

5,582, 420

48 0,04 2

61 1,056

$ 33 ,61 8 , 1 9 6

10,057,762

5 ,181,944

47 4,59 2

617,695

$ 26,484,001

8,440, 225

4,903, 685

479,355

603,404

$ 31,501 ,10 4

1 , 165,302

5,371,887

588,340

678,814

$1 3,219,292

1,279,865

1,365,534

1,773,441

T o t al $2 6 9,3 53, 508 $ 2 67,2 49, 445 $2 22,0 2 4 , 4 1 2 $185,4 12, 719 $92,181,679

Av e r a g e Dally E n r o l l m e n t 177,917 176,494 181,574 179,364 158,787

Av e r a g e Dally A t t e n d a n c e 163,246 160,892 166,503 167,444 148,702

NOTE: Data not s t rict ly c o m p a r a b l e due

a. Includes e x p e n d i t u r e s from federal.

to revised me thod s of reporting,

state and county funds, but does not 1 no 1ude all costs a t t rib uta ble to opera-

tion of ed uc a t i o n depart men t.

b. Includes u n e m p l o y m e n t co mpen s a t i o n .

c. Bond fund e x p e n d i t u r e s not Included.

d. Includes special e d u c a t i o n from 1971.

SOURCE: Annual R e port s of the D e part men t of Education, State of Hawaii.

CHART 11TRENDS IN HAWAII SCHOOL ENROLLMENT

Fall 1965-1975

Thousands

UTNJ

1985 1966 1967 1968 1969 1970 1971 1972

a. Includes enrollment for partial as well as full federal impact-area aid. 1974 and 1975 estimated.

b. Fail full- and part-time enrollment in day time credit courses, includes University of Hawaii system, and enrollment in technical schools.

S O U R C E : Department of Education. State of Hawaii; University of Hawaii.

TABLE 44

UNIVERSITY OF HAWAIICurrent Income and Expenditures — Selected Fiscal Years^

I 975 I 974 1973 1970 I 965

U 1CO

B£lt£NU£SFor Educational Purposes $( 120,361,774) $(108,501,107) $(109,085,015) $(84,333,326) $(30,444,974)

Federal Funds 41,396,4 1 5 35,044,413 35,107,777 28,044,561 1 1,892,687State Appropriations 70,544,665 66,016,095 66,933,106 50,557,525*^ 16,365,908University Funds ( 8,420,694) ( 7,440,599) ( 7,044,132) ( 5,731,240) ( 2,186,379)

Student Fees*> 3,792,630 3,325,707 2,583,601 2,974,144 1,286,289Departmental Earnings 2,015,431 1,452,899 1,220,808 591,078 82,789Gifts and Grants 2,509,492 2,209,919 2,685,854 2,009,941 657,974All Other 103,141 452,074 553,869 156,077 159,327

For Non-Educat1on a1 Purposes ( 13,444,871) C 11,022,346) ( 9,562,392) ( 5,651,177) ( 2,516,858)Auxiliary Enterprises 10,330,006 9,461,587 8,234,747 5,369,226 2,273,142Other Sources 3,114,865 1,560,759 1,327,645 281,951 243,716

TOTAL REVENUES $ 133.806.645 $ 119.523.453 $ 119.§4 7.4 07 S 89.984.503 $ 32.961.832

EXPENDITURES

For Educational Purposes $(125,585,681) $(110,027,334) $( 107,339,884) $(80,403,928) $(30,476,321)Instruction 4 Re 1. Act. 38,959,295 35,382,654 30,507,243 27,549,288 1 1 ,200,347Community C o l l e g e s C 17,074,210 14,064,871 15,749,817 8,142,576 —

Organized Research 23,698,706 25,422,075 29,499,142 18,351,345 7,542,966Extension Service 1,687,206 2,186,274 2,206,347 1,836,771 1 ,049,591Libraries 3,235,352 2,746,657 2,638,245 2,545,409 815,353P 1 ant Oper. 4 M a 1nt. 5,009,794 3,755,864 3,424,462 2,884,771 1,316,226Public ServIces 19,085,624 15,802,629 14,712,669 12,557,351 7,090,756Admin. 4 General Expenses 16,835,494 10,666,310 8,601,959 6,536,417 1,461,082

For Non-Educatlona1 Purposes ( 9,443,302) ( 8,930,509) ( 8,961,992) ( 5,186,545) ( 2,219,712)Auxiliary Enterprises 8,397,271 7,424,420 7,209,725 4,858,188 1,999,670Others 1,046,031 1,506,089 1,752,267 328,357 220.042

TOTAL EXPENDITURES $ 135,028,983 $ 118.957.843 $ 116,301,876 $ 85,590.473 $ 32,696,033

a. Encumbrances of funds not Included In expenditure data; revenues may Include advances by federal agencies. Detail not absolutely comparable between years because of changes In reporting.

b. Since 1962, fees from special programs only.c. Certain technical schools formerly under the Department of Education transferred to the new Community College

System.d. Includes appropriated receipts.SOURCE: Business Office, and Financial Reports, University of Hawaii.

TABLE 45 DIVISION OF AIRPORTS

Department of Transportation — State of Hawaii Revenues and Expenditures — Selected Fiscal Years

1 975 1974 1 973 1 970 1965

Fue l Taxb $ 4 , 8 3 1 , 2 5 4

REVENUES^

$ 4 , 7 9 0 , 4 3 3 $ 4 , 9 3 9 , 2 9 4 $ 4 , 6 0 1 , 5 8 1 $ 1 , 6 2 1 , 6 1 4Rev enue f rom O p e r a t i o n s 2 6 , 0 6 4 , 4 3 7 2 5 , 5 5 1 , 9 1 9 2 1 , 3 8 4 , 1 0 1 6 , 7 8 8 , 4 0 8 3 , 4 4 3 , 2 9 3Bond Fun d s 2 0 , 0 0 0 , 0 0 0 - - 2 4 , 5 0 0 , 2 7 0 6 3 , 8 4 2 , 4 9 9 8 9 4 , 5 3 3F e d e r a l G r a n t s 8 , 0 2 9 , 0 9 0 8 , 2 1 2 , 2 6 6 4 , 6 3 7 , 4 3 1 2 , 3 1 3 , 9 4 8 2 , 0 7 5 , 1 7 8Al l O t h e r R e v e n u e s 1 7 , 0 5 7 , 2 8 6 5 , 0 7 4 , 4 6 2 3 3 , 0 2 7 , 7 1 6 2 , 6 6 0 , 7 1 1 2 3 8 , 7 1 2

TOTAL $ 7 5 , 9 8 2 , 0 6 7 $ 4 3 , 6 2 9 , 0 8 0 $ 8 8 , 4 8 8 , 8 1 2 $ 8 0 . 2 0 7 . 1 4 7 $ 8 , 2 7 3 , 3 3 0

P e r s o n a l S e r v i c e s $ 5 , 1 1 1 , 0 4 7

EXPENDI TURES'^

$ 4 , 8 9 7 , 5 9 2 $ 3 , 4 7 8 , 1 0 2 $ 2 , 1 3 4 , 6 8 1 $ 1 , 09 I', 865O t h e r O p e r a t i n g E x p e n s e s 8 , 3 2 8 , 9 3 7 6 , 0 5 5 , 2 0 0 5 , 5 0 4 , 7 1 3 2 , 8 9 0 , 9 6 6 9 9 3 , 0 1 6C a p i t a l O u t l a y 4 3 , 6 9 8 , 9 7 6 2 6 , 6 9 6 , 9 3 1 2 5 , 3 2 1 , 6 7 2 6 2 , 4 0 3 , 1 0 8 2 , 0 2 3 , 1 6 1Bond I n t e r e s t 1 4 , 8 2 6 , 6 7 0 1 4 , 0 6 8 , 0 5 1 1 3 , 4 7 6 , 1 3 4 5 , 5 6 9 , 9 2 9 8 5 9 , 2 7 5A l l O t h e r E x p e n d i t u r e s 1 , 3 7 5 , 0 2 9 1 ,481 , 566 1 , 7 2 5 , 0 4 0 1 , 0 9 9 , 0 0 4 6 3 8 , 6 4 0

TOTAL $ 7 3 , 3 4 0 , 6 5 9 $53 . 1 9 9 . 3 4 0 $ 4 9 , 5 0 5 , 6 6 1 $ 7 4 , 0 9 7 , 6 8 8 $ 5 , 6 0 5 , 9 5 7

U 1A

a. E x c l u d e s a d v a n c e s f rom T r e a s u r e r and I n v e s t m e n t s r edeemed; I n c l u d e s g e n e r a l f und a p p r o p r i a t i o n s .

b . R a t e Ic p e r g a I 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 me n t s si 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

n c e e x p e n d i t u r e s f rom bond f u n d s a r e i n c l u d e d ; a l s o t r a n s f e r s .

SOURCE; 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 and E 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 46 DIVISION OF HARBORS

Department of Transportation — State of Hawaii Revenues and Expenditures — Selected Fiscal Years»

tnoi

1 975 1974 1 973 1 970 1 965

REVENUES

Wharfage $ 4,676,516 $ 4,705,670 $ 4,647,462 $4,678,058 i 1,418,672P 1 1otage Fees 556,410 649,011 721,971 550,837 251,672Docking and Mooring Fees 857,256 858,273 840,480 747,268 390,184Renta 1s 4,087,173 3,573,523 3,389,057 2,531,759 832,785Sales of Services and Materials 305,007 282,541 327,763 612,061 174,696Income on Investments 550,484 460,737 404,041 536,842 87,536M I see 1 laneous^ 339,434 311,523 331,127 135,558 42,051

TOTAL REVENUES $1 1 ,372,280 $10,841,278 $10,661,901 $9,792,383 13,,197,596

EXPENDITURES

Ad m1nIstratIonc $ 1,273,758 $ 1,140,255 $ 1 ,051,874 $ 526,621 $ 211,314Harbor Operationsc 1,544,108 1,627,903 1,244,421 1 ,253,940 674,673General Malntenancec 1,404,080 1,129,090 1,558,256 900,632 461,882Engineering Services and Overheadc 240,844 117,356 179,998 296,041 74,306Retirement Contributions (c) (c) 348,975 248,451 79,4445% Surcharge on Gross Receipts 357,446 339,145 354,306 341,529 124,257Interest on Bonded Debt 2,218,397 2,048,618 2,091,051 1,955,244 355,131Debt Reti rement 640,000 670,000 515,000 395,000 385,625City and County Fireboat 503,612 469,748 387,130 328,952 208,927Depreciati on 1,446,780 1,406,425 1,333,054 922,956 632,748M iscellaneous 85,377 125,852 112,727 187,270 68,610

TOTAL EXPENDITURES $ 9,714,402 $ 9,074,392 $ 9,176,792 $7,356,636 53,,276,917

a. Report of the "public undertaking," as defined In the resolution authorizing Issuance of Harbor Revenue Bonds as all harbors and waterfront improvements and other properties under the Harbors Division, except those principally used for recreation and landing of fish.

b. Includes permits to operate small power boats, recoveries for damages to property, sales of utilities, etc.c. Retirement contributions assigned by function for 1974 and 1975. Total retirement contributions were

$356,855 in 1975 and $414,954 In 1974.

SOURCE: Audit Section, Accountant's Reports, Harbors Division, Department of Transportation, State of Hawaii.

TABLE 47

DIVISION OF HIGHWAYSDepartment of Transportation — State of Hawaii

Revenues and Expenditures — Selected Fiscal Years

I 975 I 974 I 973 I 970 I 965^REVENUES

Fue l Tax F e d e r a l A i d Land S a l e s R en t a l s P e r m i t F ee s G e n e r a l Fun d s Bond Fun d s O t h e r

$ 1 6 , 1 8 4 , 5 6 1 4 2 , 2 4 9 , 4 1 6

3 8 2 , 5 0 9 8 8 , 93 1 1 2 , 165 5 8 , 4 6 7

1 9 , 6 4 0 , 2 1 1 130 ,141

$ 1 4 , 8 0 4 , 2 2 7 4 0 , 0 9 1 , 1 28

5 6 , 2 4 2 1 9 1 , 6 7 5 2 2 , 531

2 0 4 , 9 1 5 1 7 , 2 4 2 , 0 0 4

6 08 , 9 4 1

$ 1 4 , 7 8 3 , 3 2 0 4 0 , 14 1 ,701

2 5 0 , 3 4 6 4 2 , 1 5 5 1 3 , 384 7 2 , 9 4 3

2 1 , 3 1 7 , 9 9 1 2 , 0 9 8

$ 1 3 , 0 8 6 , 6 5 6 3 2 , 9 9 1 , 2 3 7

1 49 , 9 3 7 4 5 , 9 1 2 20 , 201

2 , 7 3 3 , 6 1 3 8 , 6 7 2 , 7 9 3

3 6 4 , 6 4 3

$ 9 , 3 3 4 , 2 9 7 1 0 , 0 6 7 , 3 6 6

1 4 5 , 1 7 8 1 1 4 , 764

1 00 , 177 1 0 , 6 9 9 , 4 4 0

1 59 , 3 4 9

TOTAL REVENUES $ 7 8 , 7 4 6 , 4 0 1 $ 7 3 , 2 2 1 , 6 6 3 $ 7 6 , 6 2 3 , 9 3 8 $ 5 8 , 0 6 4 , 9 9 2 $ 3 0 , 6 2 0 , 5 7 1

Admi n i s t r a t i on 5% S u r c h a r g e M a i n t e n a n c e Pl anni ng & R e s e a r c h Deb t S e r v i c e C a p i t a l P r o j e c t s

$ 1 , 4 4 9 , 7 6 3 4 4 2 , 8 7 4

7 , 6 5 1 , 0 4 4 1 , 3 3 3 , 1 8 0 8 , 7 7 6 , 3 6 2

6 0 , 4 8 8 , 51 5

E X P E ND I TU RE S $ 1 , 3 1 9 , 4 2 2

3 3 1 , 6 5 9 6 , 1 3 2 , 1 2 4 1 , 1 2 2 , 0 5 0 8 , 4 5 3 , 9 1 5

5 7 , 4 4 1 , 1 8 3

$ 9 9 3 , 8 7 2 3 8 5 , 3 5 8

4 , 3 6 9 , 8 0 2 1 , 1 8 5 , 8 2 7 7 , 3 8 3 , 0 5 7

6 1 , 4 3 4 , 7 9 6

$ 1 , 0 2 6 , 1 2 7 4 0 9 , 5 9 0

4 , 6 4 3 , 0 2 6 8 5 5 , 3 7 9

5 , 1 1 8 , 8 2 1 4 6 , 0 1 6 , 4 4 8

$ 5 3 0 , 9 5 7 2 9 3 , 5 0 8

3 , 0 8 8 , 5 2 2 4 4 1 , 1 3 9

3 , 7 3 8 , 5 1 7 18,891 , 450

TOTAL E X P E N D I T U R E S $ 8 0 , 1 4 1 , 7 3 8 $ 7 4 , 8 0 0 , 3 5 3 $ 7 5 , 7 5 2 , 7 1 2 $ 5 8 , 0 6 9 , 3 9 1 $ 2 6 , 9 8 4 , 0 9 3

tn0 >

NOTE: I n c l u d e s e x p e n d i t u r e s f r om h i g h w a y , g e n e r a l , and g e n e r a l o b l i g a t i o n bond f u n d s .I n t e r f u n d t r a n s f e r s e l i m i n a t e d t o a v o i d d u p l i c a t i o n .

a. 1965 no t e x a c t l y c o m p a r a b l e t o s u b s e q u e n t y e a r s due t o c h a n g e i n r e p o r t i n g .

SOURCE: An n u a l R e p o r t s , 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 .

THE LONG TERM PUBLIC BONDED DEBT

Long term public debt of the state and counties topped the $1.4 billion mark as of December 31, 1975. Of this amount, 79% ($1,141 billion) are general obligation bonds backed by the general revenues of the state and/or counties while the remaining $295 million represents reve- nue bonds which are repaid from special earmarked revenues such as those earned from harbor and airport fees, fuel taxes, fees paid to the water utilities, rental for stu­dent housing, and parking fees from certain off-street parking facilities.

Public bonded debt represents government's means of financing capital public projects by borrowing the money through the sale of bonds. Costs of large capital public projects are spread over a long period - usually 20 years. As a result more taxpayers and beneficiaries are involved in paying the costs. If debt is incurred regularly on an annual basis, taxes must be increased to pay the principal and interest on the money borrowed. At the end of the 1974 fiscal year, each person's share of Hawaii's long term public debt stood at $1,588 which placed the 50th State fourth highest in the'nation in terms of per capita public debt. This represented a 4.5% increase over the previous year and is $690 above the national average. It equals 26% of per capita personal income and 208% of per capita tax collections in Hawaii.

Hawaii's Constitution provides that the state debt be limited to 3.5 times the defined average general fund rev­enues of the three fiscal years immediately preceding the session of the Legislature authorising such debt. Under this provision, the limit on November 1, 1975 was $1.9 billion, effective for the 1976 session of the State Leg­islature .

State debt charged against the limit totaled $1.7 billion leaving a debt margin of $207 million. Authorized but unissued debt accounted for 58% of the debt charged against the limit while outstanding bonds amounted to $695 million for the remaining 42%. In addition, public debt which is exempted from the state's debt limit includes $227 million in outstanding general obligation bonds, $118 million in unissued general obligation bonds, $273 million in outstanding revenue bonds, and $158 million in unissued revenue bonds.

County debt is limited to 15% of the net real' proper­ty values within the county. As of December 31, 1975,county general obligation bonds outstanding totaled $227 million of which an estimated $167 million was charged against the debt limits of the counties. Total outstand­ing general obligation bonds of the counties decreased 7% compared with the previous year. In general, the State is relying almost exclusively on its borrowing from the bond market to finance its capital projects, while the counties have, to a large degree, relied on their ever-increasing real property tax revenues and federal revenue sharing funds to finance their capital projects with cash.

57

TABLE 48STATE AND LOCAL LONG-TERM DEBT

Related to Population, Personal Income, and Tax Collections Debt Dutstanding at June 30,1974

State

Per Capita Debt

Amount Rank

Per Cap. Debt as a < of Per Cap.

' Personal Income® Tax Collectlonsb

Percent Rank Percent Rank

HAWAII $1.568. I I 26,28 207.51

U. S. Average 898. 59 I 6.49 145.31

A I abamaAlaskaArI zonaArkansasCaI I torn I aCo IoradoConnect loutDeIawa reFloridaGeorg I aIdahoIlllinoisIndianaIowaKansasKentuckyLouisianaMai neMaryl andMassachusettsMichiganMinnesota ,M i s s i s s i p p i

MIssour IMontanaNebraskaNevadaNew Hampshire New Jersey New Mexico New York North Carol i na North Dakota Oh I oOk Iahoma OregonPennsyI van I a Rhode Island South Carolina South Dakota Tennessee

Texas Utah Vermont V i r g i n i a

Wash Ington West Vi rginia W isconsi n WyomingDist, of Columbia

766.90 2,995.65

769.10469.36 907.76679.90

1.274.1 I1.538.06

732.51706.01 257,22697.39 474.65410.37 660.68

1.062.611.01 I.25

608.-771.1 02.09

950.70837.90938.90625.79551.1 2563.39

I,341.26986.54

586.99 I,021.30

499.47 I,649.04

366.85 410.57615.99 75 I.87

982.391.138.62

781.89 631.29 193.04 833.21898.01 433.88

1.1 80.65635.55

1.525.06727.24657.25948.79

2.413.10

261

2545 2032

85

28305031 444833 I 2 I 439 I I I 7 22 I 93742 417I 540 1343 3

49 4738 27 16 10 24

3651 23 2146 9

356

2934 I 8

2

18.19 42.42 I 5.00 11.18

15.05 12.33 19.74 24.39 I 3.52 I 4.865.23

11.19

9,16 7.77

1 2 . 0 123.9223.03 I 3.26 18.54 16.51 14.24 17,32 16.46 I 0.94

I I .3725.4 I I 6.40 I I .87 16.35 I 2.07 26.77

7.867.3511.1616.4118.5920.9014.63 I 4.644.1218.31

18.13

9.7026.04 I I .90 26.7116.63 12.53 I 7.56 34.26

I 61

2742 2635 I 28

322850 41464837 9

1033 14 21 3119 2244

407

24

3925363

474943 23 13 I I 30 2951I 5 1745

6384

2034 I 8

2

200.19 490.26132.09 I 22.28 I I 9.09 I I 5.86 185.04 226.67 140.87 148.1353.74 99.77 86.79 69.61 I 15.36 240.94 204.07

101.90 I 63.40124.00 123.37 I 34.93147.10 109.9396.05

247.06 I 33.64 121.61149.49103.20 173.1779. 52 79.47 I 24.02 I 75.51 I 72.24 185.16 I 28.98 149.77 37.20 I 96.66

192.1 5 92.00178.60 I 24.63

245.09161.49 94.42I 60.74 332.76

91

2834

3637 I 3

62523504246 4938 5 8

41183233262439433

2735 2240 I 64748 31 I 5 171 2292 I51 I 0 I I 45 I 4304

I 944 20

2

a. Calendar 1974.b. Fiscal 1974.SOURCE: "Governmental Finances In 1973-74," GF74-No. 5; "Survey of

Current Business," August 1975, U. S. Department of Commerce.

58

TABLE 49PUBLIC BONDED DEBT IN HAWAIIBonds Outstanding by Agencies and Funds

At December 31,1975 and June 30,1976a

Governmental Unit and Funds Charged with Debt Service Costs:

Principal Outstanding at:

hual 12/31/75 Estimated 6/30/76

,185,558,721) $( 1,159,072,450)

619,551,380 , 598,901,692

120,252,520 117,247,540

62,093,683 60,703,581

15,849,933 15,618,9035,864,297 5,549,861

767,546 687,879

3,599,362 2,782,994

5,065,000 5,065,000

80,000,000 80,000,000

241,475,000 241 ,475,000

3,987,000 3,987,000525,000 525,000

26,528,000 26,528,000

182,827,940) ( 178,082,543)

2,505,940 1,862,543107,027,517 103,637,767

20,391,830 20,164,579

5,043, 1 1 1 5,043,1 1 16,844,543 6,844,543

20,485,000 20,280,00020,530,000 20,250,000

22,440,862) ( 21,976,347)96,862 68,347

19,072,000 18,707,0001,850,000 1,850,000

1,422,000 1,351,000

31,767,941 ) ( 31,096,572)

1,254,885 1,149,627

30,040,000 29,480,00023,056 16,945

36,000 36,000

414,000 414,000

13,292,536) ( 12,959,087)89,546 67,312

12,453,000 12,178,00022,000 22,00028,990 21 ,775

699,000 670,000

STATE: SubtotalGeneral Fund Highway Fund

Ai rport Fund

Harbor Fund Land Revolving Fund

Sand Island Recei pts

Veterans' Loan Fund U of Hawa i I Fund Dwell. Unit Revolv. Fund Airport Revenues^)

U of Hawaii Revenuesb Multi-Deck Parking Rev.b

Harbor Revenues

HONOLULU: Subtotal

General Fund (State Issues) General Fund (County Issues) Highway Fund

Off-Street Parking Fund Special Assessment Fund Water Fund

Water Revenues^

MAUI: SubtotalGeneral Fund (State Issues)

General Fund (County Issues) Water Fund

Water Revenues^

H A WAI I: SubtotaI

General Fund (State Issues)

General Fund (County Issues) Water Fund (State Issues) Water Fund (County Issues)

Water Revenues^

KAUAI: SubtotalGeneral Fund (State Issues)

General Fund (County Issues)

Highway Fund

Water Fund (State Issues) Water Fund (County Issues)

TOTAL $ 1,435,888,000 $ 1,403,187,000

NOTE: Outstanding debt based on date upon which principal payments

are made to the bearers of the bonds.

a. Gross debt exclusive of cash reserves. Excludes bonds not

chargeable to public funds and short-term bond anticipation

notes. June 30 estimate does not Include anticipated Issues.

b. Revenue Bonds.

SOURCE: Prepared by the Tax Foundation of Hawaii from data re­

ceived from the State Department of Budget & Finance and the County Finance Departments.

59

CHART 12THE STATE OF HAWAII FUNDED DEBT

Amounts Charged to Constitutional Limits^ At November I "

I Margin

AuthorizedUnissued

Outstanding

1,452.7

1,614.8

1,862.3

Millions

$400

$300

$200

$100

0

$100

$200

$300

$400

$500

$600

■ $700

$800

$900

$1,000

$1,100

$1,200

$1,300

$1,400

-$1,500

-$1,600

-$1,700

a. Debt limits: 1965-1967 15% of net assessed valuations: 1968-1975, 3.5 times defined average general fund revenues of the three fiscal years immediately preceding the session of the legislature authorizing such debt. The definition of debt charged to the limit has varied somewhat from year to year.

b. 1965 at December 1.SOURCE; Prepared by the Tax Foundation of Hawaii from data provided by the Department of Budget

and Finance, State of Hawaii.

60

CHART 13OUTSTANDING GENERAL OBLIGATION BONDS

State of Hawaii — By Fund At December 31

M illio ns M illio ns

a. See Table 51 for detail.

SOURCE: Prepared by the Tax Foundation of Hawaii from data provided by the Department of Budget and Finance, State of Hawaii.

61

TABLE 50COUNTY GENERAL OBLIGATION OEBT»At December 31, 1975 — Dollars in Thousands

Funds Charged with Debt Service H o n o 1u 1u Mau I Hawa I 1 Kaua 1 Tota 1

State Issues’’ $( 2,506) $( 97) $( 1,278) $( 119) $( 4,000)

General Funds 2,506 97 1 ,255 90 3,948

Water Funds - - -- 23 29 52

County Issues ( 159,792) ( 20,922) ( 30,076) ( 13,174) ( 223,964)

General Funds 107,028 19,072 30,040 1 2,453 168,593

H ighway Funds 20,392 - - -- 22 20,414

Water Funds 20,485 1 ,850 36 699 23,070

Off-Street Parking 5,043 — — — 5,043

Special Assessment 6,845 -- — -- 6,845

TOTAL GENERAL OBLIGATION DEBT $ 162,298 $ 21,019 $ 31,354 $ 13,293 $ 227,964

DEBT LIMIT AND MARGIN

Fiscal 1976 Property Values . $ 7,797,632 $ 952,196 $ 1 .054,718 $ 431,901 $ 10,236,447

Debt L imitc 1,169,644 1 42,829 1 58,207 64,785 1,535,465

Debt Charged to Limit'’ 105,500 18,775 30,647 12,245 167,167

Debt Margin 1,064,144 124,054 127,560 52,540 1,368,298

AS A ? OF NET ASSESSED VALUES

State Issues 0.035E 0.01% 0.12% 0.03? 0.04%

County Issues 2.05 2.20 2.85 3.05 2.19

Debt Charged to Limit 1 . 35 1 .97 2.91 2.84 1 .63

Debt M a r g in 1 3.65 1 3.03 1 2.09 12.16 1 3.37

Excludes Short-term bond anticipation notes and cash reserves.

Bonds issued by the State for the counties are reimbursable to the State general fund by the counties.

Limit is \ 5 % of real property net assessed valuations.Estimated by the Tax Foundation of Hawaii In accordance with constitutional provisions.

a .

b .

c. d .

SOURCE: Prepared by the Tax Foundation of Hawaii using County Auditors* Reports and Constitution of the

State of Hawaii.

TABLE 51STATE GENERAL OBLIGATION BONDS

State of Hawaii — December 31, 1975

Principal and Interest

Payments Chargeable t o :aIssued and OutstandIng

Author I zed But Unissued Tota I

General Fund $619,551,380 $ 889,828,031 $1,509,379,411Highway Special Fund 120,252,520 - - 120,252,520Airport Special Fund 62,093,683 22,948,000 85,041,683Harbor Special Fund 15,849,933 25,840,000 41,689,933Land Revolv ing Fund 5,864,297 - - 5,864,297Sand Island Receipts 767,546 - - 767,546Veterans' Loan Fund 3,599,362 - - 3,599,362Dwelling Unit Rev. Fund 80,000,000 - - 80,000,000U n iversi ty of Hawaii 5,065,000 69,541,483 74,606,483County Funds

Honolulu C ity-County 2,505,940 - - 2,505,940M a u i County 96,862 - - 96,862Ha w a ii County 1 ,277,94 1 - - 1 , 277,941Kauai County 118,536 -- 118,536

Total $917,043,000 $ 1,008, 157, 514 $1,925,200,514

a. Debt service on State Issued general obligation bonds Is a chargeagainst the State's general revenues. However, the counties (Inthe Constitution) and special fund agencies (by law) are required

to reimburse the State general fund for debt service charges on certain bonds issued for them by the State.

SOURCE: Compiled by the Tax Foundation of Hawaii from Information

supplied by the State Department of Budget and Finance.

TABLE 52STATE BOND’S CHARGED TO DEBT LIMIT

State of Hawaii — November 1,1975

Type of Debt

Gross 1 ndebted ness

Charged to Debt Limit

Genera 1 Ob 1 I gat 1 on - 1ssued $ 921,164,000 $ 694,537,576

- UnIssued 1,058, 157, 514 939,828,031

Revenue Bonds - Issued 272,515,000 —

- Unissued 157,864,369 —

Instruments of Indebtedness - Unissued 20,750,000 20,750,000

Total $2,430,450,883 $ 1,655,115,607

Debt Limit" $1 ,862,285,726

Debt Margin $ 207,170,119

a. Limit is computed by multiplying the average net general fund rev­enues tor 1973, 1974, and 1975 ($532,081,636) by 3.5. This debt limit Is In effect for authorizations made during the 1976 legis­

lative session.

SOURCE: "Certificate of Total Indebtedness of the State of Hawaii as

of November I, 1975," Department of Budget and Finance.State of Hawai i .

63

INDEX TD TABLES AND CHARTS — GDVERNMENT IN HAWAII 1976

Airport Finance......................... 5MAlcoholic Beverage Tax (See Liquor) Allocation of State and County Taxes... 19 Assessed Valuations (See Real Property)

B

Ban)c Deposits in Hawaii 6, 8Bonds (See Debt)

Comparative Data, by StateCorporate Income Tax Rates 2 5Debt, Long-Term Bonded................ 58Employees, Public..................... H5Expenditures, Per Capita.......... 39,50Income, Per Capita Personal.......... 10Liquid Fuel Tax....................... 23Liquor Tax............................. 23Personal Net Income Tax.............. 2USalaries, Classroom Teachers......... U9Salaries, Public Employees........... >46State and Local Sales Tax............ 22Tax Burden............................. 13Teacher-Pupil Ratios.................. 50Tobacco Tax 2 3

Contracting............................ 8,15Conveyance Tax.................... 18,19,33Corporate Income Tax................. 25,32Cost of Living •> Hawaii.................. 6County Information

Allocation of Taxes................ 19,20Bank Deposits.................. 8Bonded Debt............................ 62Employment............................. 8Expenditures.................... 38,‘42-‘ft4Fuel Tax Collections........ 21,30,31,33Liquor License Revenues 18,19,29-31Motor Vehicle Registrations.......... 8Motor Vehicle Weight Tax..18,19,29-31,33Per Capita Personal Income........... 9Population............................. 12Real Property Data................ 26-28Revenues.................... m , 15,29-31State Grants-in-Aid................ 29-32Sugar Income........................... 8Unemployment Rate..................... 8

D

DebtCounty..... ....... *.................. 62Federal................................ 35General Information ....... 57Limitations..................... 57,62,63State and Local Per Capita Cover,58Trends........................... 5,60,61

Drugs, States Taxing.................... 22

E

Earmarked Taxes in Hawaii........ 1*4,32,33Economy of Hawaii

County Statistics..................... 8General Informiation................... *4State Growth....... 6

EducationClassroom Teachers' Salaries......... *49Enrollment in Hawaii.................. 52Expenditures............. 38 ,*4l-*43,50,51Teacher-Pupil Ratios.................. 50University of Hawaii........... *40,*41,53

EmploymentBy Industry............................ 11Civilian Labor Force 6, 8Government 11, *45Unemployed................... *4, 6, 8,11

Estate Taxes...................... 18,19,32Excise Taxes................ 15-19,20,32,35

ExpendituresDirect General, Per Capita........... 39Federal Government.................... 35General Information................... 38Hawaii, County of.................. *43,4*4Honolulu, City £ County........... 42,44Kauai, County of................... 43,44Maui, County of.................... 42,44State of Hawaii.................... 40,41Visitor................................ 6

F

Federal GovernmentAdministrative Budget................. 35Debt.................................... 35Employment in Hawaii ........... 11Grants to Hawaii 15,17,29-31,34,56Military Expenditures 4, 6Tax Collections in Hawaii.......... 34,36

Financial InstitutionsBank Deposits 6, 8Tax.............................. 18,19,33

Food, States Taxing 2 2Franchise Tax (See Public Utility)Fuel Tax (See Liquid Fuel Tax)

G

General Excise Tax............ 15-19,20,32General Fund Finances................. . 37Government Costs by County.......... 42-43

H

Harbor Finance 5 5Hawaii, County of

Debt............................. 59,62,63Expenditures....................... 43,44Grants-in-Aid................... 15,29,31Liquid Fuel Tax....................... 21Per Capita Personal Income........... 9Population Tredns.................. 8,12Real Property Tax.................. 26-28Revenues........................ 15,29,31

Health ExpendituresCounty.............................. 42-44Per Capita, by State.................. 39State of Hawaii.................... 40,41

Highway Finance.......................... 56Honolulu, City and County of

Debt............................. 59,62,63Expenditures....................... 42,44Grants-in-Aid................... 15,29,30Liquid Fuel Tax....................... 21Per Capita Personal Income........... 9Population Trends................... 8,12Real Property Tax.................. 26-28Revenues........................ 15,29,30

Hotel Inventory 6, 8Housing Units............................ 6

I

Income, PersonalPer Capita: State Cover, 10

County................... 9Sources of............................. 7Trends................................. S

Income TaxCollections.............. 14,16-20,34,35Corporate........................... 25,32Credits.......................... 22,24,32Personal............................ 24,32Rates............................ 24,25,32

Inheritance Tax................... 18,19,32Insurance Tax.................. 15,18,19,33

K

Kauai, County ofDebt............................. 59,62,63

64

Expenditures........................ 43,446rants-in-Aid................... 15,29,31Liquid Fuel Tax........................ 21Per Capita Personal Income........... 9Population Trends................... 8,12Real Property Tax.................. 26-28Revenues......................... 15,29,31

General Information................... 14Harbors .................. 55Highways................................ 56Major Sources................... 14,16,29State of Hawaii................ 14,16,17University of Hawaii.................. 53

Labor (See Employment)Licenses and Permits.... 15,18,19,30,31,33 Liquid Fuel Tax

Collections............... 18-21,30-31,54Description............................ 33Rates, by State........................ 2 3

Liquor TaxesCollections............... 18,19,30,31,33Rates, by State........................ 2 3

M

Manufacturing in Hawaii........... 6, 8,15Maui, County of

Debt............................. 59,62 ,63Expenditures........................ 42,44Grants-in-Aid................... 15,29,30Liquid Fuel Tax........................ 21Per Capita Personal Income........... 9Population Trends................... 8,12Real Property Tax.................. 26-28Revenues......................... 15,29,30

MilitaryEmployment by.......................... 11Expenditures 4, 6Personal Income Source ..... 7

Population in Hawaii.................. 12Motor Carrier Taxes (See Public Service) Motor Vehicles

Gasoline Tax (See Liquid Fuel)Registration in Hawaii 6, 8Weight Tax................ 18,19,29-31,33

Parking Meter Collections........... 3 0 , 3 1Personal Income

Per Capita, by County................. 9by State.................. 10

Sources................................. 7Total In Hawaii...................... 5 , 6

Personal Income Tax.................. 2 4 , 3 2Pineapple

Canning 6, 8 , 1 5Employment............................. 1 1Tax.................................. 1 5 , 3 2Value of................................ 6

PopulationCivilian............................... 12Military................................ 12Trends.............................. 5 , 1 2

Prescription Drugs, Taxing of.......... 22Public Service Co. Tax........... 1 8 , 1 9 , 3 2Public Utility Tax......... 1 8 , 1 9 , 3 0 , 3 1 , 3 3

Real PropertyAssessed Valuations................ 26,27Conveyance Tax.................. 18,19,33Home Exemption..................... 26,33Land Use Classes................... 26-28Tax Collections................. 18,28-31Tax Rates........................... 2 8,33

Rentals................................ 8,15Retail Sales 6, 8,15Retirement System, State Employees'..,. 47 Revenues

Airports................................ 54Counties..................... 18,19,29-31Federal............................. 34,35

Salary DataClassroom Teachers.................... 49Private Industry 4 8Public Employes.................... 46,48Sources of Personal Income........... 7

Sales Tax............................. 22,32Schools (See Education)State Grants to Counties............ 29-31Sugar

Employment............................. 11Tax.................................. 15,32Value............................... 6, 8

ITax

Burden.................... 6,13Cigarette........................... 23,33Collections

County..................... 18,19,29-31Federal........................... 34-36State............................. 16-20Trends...................... I' 5,36

Conveyance...................... 18,19,33Corporate Income...... 25,32Credit........................... 22 ,24,32Earmarked....................... ....... 14Financial Institutions......... 18,19,33General Excise.................. 15-19,32Inheritance and Estate......... 18,19,32Insurance.................... 15,18,19,33Levied in Hawaii................... 32,33Liquid Fuel........ 18 ,19 ,21 „2 3 ,29-31, 33Liquor................. 18 ,19 ,23,30 , 31, 33Motor Vehicle Weight 18,19,29-31,33Per Capita Tax Burden.............. 6,13Percent of Income..................... 13Personal Net Income................ 24,32Public Service Company......... 18,19,32Public Utility Franchise..18,19,30-31,33Real Property................... 26-28,33Sales Tax........................... 22,32Structure - Hawaii.............. 14,32,33Tobacco Products................... 2 3,33Trends.............................. 5,36Unemployment Compensation...... 18,19 ,20Use Tax............................. 15,32

Tax Foundation of HawaiiTrustees £ Officers.. Inside Front CoverDescription............................ 1

Teachers (See Education)Telephones, by Counties................. 8Tourism (See Visitors)

U

UnemploymentCompensation Tax................... 16-19Rate of 6, 8,11

University of Hawaii.............. 40,41,53Use Tax......................... 15,18,19,32

VisitorsExpenditures........................... 6Number of.............................. ; 6

W

Wholesale Sales 6, 8,15

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HJ389.5T3911976 __ __ __AUTHOR xax Foundation o£ Hawaii

mW.RNMF,NT TN HAWAII

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ESTIMATED 1974 URBA^ BUDGETS^For a Family of Four in Hawaii

Budgeted for; LowerBudget

IntermediateBudget

HigherBudget

TOTAL BUDGET $11,383 $17,019 $25,572

Total Consumption 8,796 12,543 17,540

Food 3,328 4,150 5,285

Housing 2,517 4,070 6,319

Transportation 695 1,307 1,739

Clothing 767 1,062 1,502

Personal Care 262 345 488

Medical Care 778 782 815

Other Consumption 449 827 1,392

Other Items 460 721 1,242

Taxes & Deductions 2,127 3,755 6,790

Social Security &Disability 667 772 772

Personal Income Taxes 1,460 2,983 6,018

Not intended to represent a minimum or subsistence level of living, rather, illustrates three different levels of living based on costs for different specified types and amounts of goods and services as estimated by the Bureau of Labor Statistics, U.S. Department of Labor, Autumn, 1974.

HAWA I IF I NANCE

INB R I E F

MARCH, 1976

TAX FOUNDATION OF HAWAII680 Alexander Young Building

Honolulu, Hawaii 96813

STATE AND LOCAL TAX BURDEN PERSONAL INCOME

FiscalPer Capita Amount % of Personal Income Per Capita Amount % Annual Change

Year Hawaii Rank U.S. Avg. Hawaii Rank U.S. Avg.waleYear Hawaii Rank U.S. Avg. Hawaii U.S. Avg. U.S. Avg.

1975 $872.05 4 $662.25 14.43 4 12.15 1974 $6,042 8 $5,448 9.08 8.46 110.901974 765.31 3 618.39 13.81 7 12.30 1973 5,539 10 5,023 8.12 10.71 110.271973 683.52 6 577.08 13.27 9 12.68 1972 5,123 9 4,537 6.33 8.15 112.921972 636.22 4 522.49 13.40 9 12.54 1971 4,818 8 4,195 4.22 5.77 114.851971 613.69 2 460.47 13.47 7 11.70 1970 4,623 6 3,966 11.26 6.24 116.57

STATE AND

ii

LOCAL TRENDS

Amounts in Thousands Percent Change 1975 over

Year Debt Total Taxes Income Population Debt Total Taxes Income Population

1975 $1,435,888 $779,407 $5,565,000 865 _ _ _ _1974 1,274,442 672,325 5,105,000 854 12.67 15.93 9.01 1.29

1973 1,219,363 591,792 4,592,000 841 17.76 31.70 21.19 2.85

1970 742,037 454,378 3,523,000 774 93.51 71.53 57.96 11.76

1965 454,121 221,903 2,025,000 704 216.19 251.24 174.81 22.87

NOTE; 1975 data subject to revision. Debt outstanding at Dec. 31; fiscal year taxes; calendar year income; population at July 1.

PER CAPITA EXPENDITURES OF STATE AND LOCAL GOVERNMENT

General Expenditures for;

Fiscal 1974 Fiscal 1973 Fiscal 1969

Hawaii Rank U.S. Avg. Hawaii Rank U.S. Avg. Hawaii Rank U.S. Avg.

Public Schools Higher Education Highways Public Welfare Health & Sanitation Police & Fire General Control Interest on Debt All Other

254 27 $269138 7 89124 15 94135 8 117120 7 10467 7 4958 4 3659 3 36

394 2 145

Total $1,349 $940

$ 240 27 $249178 2 82120 17 89129 9 112105 7 9159 8 4553 4 3252 5 32

375 2 130

$ 172 24 $17792 8 5799 14 7645 25 6071 5 5734 7 2836 3 2023 8 18

225 2 84

$1,311 $863 797 $578

NOTE: Includes capital outlay; “Control" includes finatical administration; and “All Other" includes housing and urban renewal, parks and recreation, unemployment compensation, water and air transportation and all other unallocable expenditures.

STATE AND LOCAL LONG TERM DEBT

June30

Per Capita Amount— 1 = :

% o f Personal Income % of Tax Collections

Hawaii Rank U.S. Avg. Hawaii Rank U.S. Avg. Hawaii Rank U.S. Avg.

1974 $1,588.11 4 $898.59 26.28 5 16.49 207.51 7 145.311973 1,518.79 4 822.51 27.41 3 16.32 222.20 9 142.531972 1,285.60 5 762.51 25.55 6 16.97 202.07 8 145.941971 1,131.54 5 696.30 23.88 7 16.75 184.38 12 151.221970 942.97 5 646.62 20.83 10 16.49 164.77 17 151.38

NUMBER OF FULL-TIME EQUIVALENT STATE AND LOCAL EMPLUYELS Per 10,000 Population — October

1974 1973 1969

Hawaii Rank U.S. Avg. Hawaii Rank U.S. Avg. Hawaii Rank U.S. Avg.

Public Schools 151 50 185 153 50 180 163 27 163Higher Education 62 16 48 59 16 45 60 11 39Highways 22 42 27 23 41 27 24 40 28Health & Hospitals 40 35 53 37 42 52 38 28 46Police & Fire 41 8 35 41 7 35 33 9 30General Control 34 10 27 34 12 26 28 10 22Parks & Recreation 28 4 14 29 3 14 28 3 13Water 10 1 6 10 1 5 10 1 5All Other 73 17 74 70 18 72 59 13 59

Total 460 32 467 457 32 456 441 14 404

AVERAGE MONTHLY EARNINGS OF STATE AND LOCAL EMPLOYEESFull-Time Equivalent — October

1974 1973 1969

Hawaii Rank U.S. Avg. Hawaii Rank U.S. Avg. Hawaii Rank U.S. Avg.

Public Schools $1,070 6 $ 909 $ 919 10 $857 $ 715 13 $ 680Higher Education 1,173 7 1,029 1,135 3 964 874 5 755Highways 947 7 802 883 10 763 718 4 567Health & Hospitals 893 5 747 858 4 696 629 4 510Police & Fire 1,083 8 1,017 1,034 8 948 785 5 693General Control 1,111 3 856 997 3 798 786 2 595Parks & Recreation 899 9 812 853 5 757 670 6 587Water 979 6 842 913 7 788 726 4 591All Other 961 6 880 907 8 814 706 4 621

Total $1,037 6 $ 894 $ 951 7 $837 $ 735 4 $ 644

NOTE; "Public Schools" includes local libraries; “Parks & Recreation" includes natural resources; “GeneralControl" includes financial administration; and "A ll Other” includes special schools, welfare, sewerage, other sanitation, correction, public service enterprises other than water, and all other unallocable functions.