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Ta x Fo u n d a t i o nO F H A W A I I
GOVERNM ENT IN HAW A II
1997
BUSINESS RESOURCE CENTER LIBRARY
STATE OF HAWAII DEPARTMENT OF BUSINESS AND
ECONOMIC DEVELOPMENT & TOURISM P.O. Box 2359
Honolulu, Hawaii 96804
?39T ' a h a n d bo o k OF FINANCIAL STATISTICS
c o p y 1
t K -Tl<
TAX FOUNDATION OF HAWAII
1998-1999'OFFICERS :}:■
1999-2000'1
Wayne H. Aoki Glenn Kawamura
LoweH L. Kalapa ''vS ^Justina A. Desuacido
■ Chair'First Vice Chair
Second Vice Chair ■% President/Secretary
Vice PresidenVTreasurer >1 - - •
Wayne H. Aoki Randolph T. Okumura
Rick Ching Lowell ,L. Kalapa
JustinaA. DesuacidO'■ . •, .
*Wayne H. Aoki . . . Marilyn Bornhorst .
•Rick Ching*.. . Landon H.W. Chun Craig K. Hirai . . . . .
•Glenn Kawamura. . Kitty Lagaor^Helen U r f LonK .O Miki Okui
•Randolpi
BOARD OF DIRECTORS : r?
___ . . . . . . . . . . . . . . Partner, Ernst & Young. Marilyn Bornhorst Realty
. , . ! . . Sr. VP & Treasurer. Servco Pacific, Inc.Director - Finance & Accounting, The Estate of James Campbell . Attorney, Torkildson Katz Fonseca Jaffe Moore & Hetherington ......... Director of Finance; Pacific Informatiort Exchange
'ations Pacific
Bruce S Glenn W
•Cliff Slal Linda Sn
•Murray
Lawrenc Meredith Roger H Richard Richard Paul J. Gerald H Oswald K
' Executiv:h
f '
'iai Locations Electric Ind. uinn & Stifel :o. of Hawaii KPMG LLP a & Touche a of Hawaii id Products A^ociation
%
BUSINESS RESOURCE CENTER LIBRARY
STATE OF HAWAII DEPARTMENT OF BUSINESS AND
ECONOMIC DEVELOPMENT & TOURISM PO Box 23S9
Honolu lu, Hawaii 96804
Corporation xin - Hawaii ig & Wright Investment itels Hawaii leapple Co. ]rug Stores Consultant
f . - :s '.
DEMCO
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B ' - i K
TAX FOUNDATION OF HAWAII
The Tax Foundation of Hawaii is a nonprofit, nonpartisan, educational organization established to foster efficiency and economy in government by encouraging an equitable tax system that promotes economic growth and stability. The Foundation is also directed to assist in the improvement of state and local public administration, and to serve and educate the people of Hawaii about issues in current public finance.
A private organization, the Foundation receives its financial support from over 270 corporate and individual members. Although often mistaken for a government agency, the Foundation is specifically prohibited from receiving or using public funds to further its mission, which contributes to its objectivity and independence in analyzing government revenues and expenditures.
In addition to GOVERNMENT IN HAWAII, the Foundation publishes a two-part summary. The LEGISLATIVE REVIEW, released after each legislative session summarizing all measures approved by the state legislature. During the session, THE LEGISLATIVE TAX BILL SERVICE analyzes all tax measures introduced by the legislature. TAX TOPICS, a quarterly newsletter, presents current developments in state and local taxes and public finance,
GOOD GOVERNMENT DEPENDS ON AN INFORMED PUBLIC
FOREWORD
Hawaii’s economy continues to stumble along while public policy makers and administrators hold their breaths in hope that economic recovery is just around the comer. Unfortunately, these policy makers and administrators seem unable to read the tea leaves in the almost empty cup that beg radical change. It is almost as if public leaders are waiting for some savior to drop out of the heavens.
Unfortunately, economic recovery continues to be hampered by a heavily taxed environment which is fraught with a maze of costly regulations. This symptom is no more readily apparent than in Hawaii’s number one industry. Tourism. A recent survey of various destinations around the globe puts Hawaii at the top in the annual operating cost of a hotel room. Hawaii’s direct competitors, Mexico and the Caribbean, report annual operating costs at less than half of what’s due in Hawaii. While there are a variety of factors which contribute to that cost, the largest component is that which is attributable to government through taxes, regulations and other mandates which must be recovered in the rental price of the room. Until Hawaii can bring its costs more into line with its competitors, both for the visitor industry as well as for those who are seeking to start a new business in Hawaii, the potential for making a profit, let alone surviving in this environment, is dismal.
With the economy in the tank for such a prolonged period, it becomes increasingly imperative that decision makers keep a finger on the state’s fiscal pulse. The information contained herein provides the basic landscape for the fiscal pulse. Again, the delay of the publication of this year’s GOVERNMENT IN HAWAII is a result of, in one case, no release of data by the federal government. However, the information contained in this year’s publication is still critical to an understanding of the economy and the government in Hawaii.
We take this opportunity to extend our sincerest appreciation to the many agencies, departments and individuals who cooperated in making the data available for GOVERNMENT IN HAWAII. We also extend a very sincere mahalo to all of the supporting members of the Foundation without whom this publication or the work of the Foundation would not be possible.
Lowell L. Kalapa President
T A B L E O F C O N T E N T S - G O V E R N M E N T IN H A W A II 1 9 9 7
Forew ord ..................................................................................................................... 2
P A R T O N E : H A W A II’S E C O N O M Y ............................................................... 4
Trends in Haw aii..................................................................................................... 5Economic Growth ................................................................................................ 6Income S ources..................................................................................................... 7County D a ta ............................................................................................................ 8Personal Income .................................................................................................. 9Civilian Employment................................................................................................11Population ............................................................................................................ 12Tax B u rd en ............................................................................................................ 13
P A R T T W O : H O W G O V E R N M E N T G E T S ITS M O N E Y ................ 14
Federal Tax Collections .................................................................................... 15Revenue Sources by State ............................................................................. 16General E xc ise ..................................................................................................... 17Transient Accommodations............................................................................. 17State Revenues .................................................................................................. 18State and County T axes.................................................................................... 20Fuel Tax ................................................................................................................ 23Selected Tax Rates by State ........................................................................... 24Real Property Tax Data .................................................................................... 28County Revenues .............................................................................................. 31Taxes Levied in H aw a ii...................................................................................... 34Federal Taxes and Grants in Hawaii ............................................................. 36Per Capita Federal Expenditures.................................................................... 37Federal Administrative B udget......................................................................... 39Tax Collections.................................................................................................... 40General Fund F inances.................................................................................... 41
PA R T T H R E E : H O W G O V E R N M E N T S P E N D S Y O U R M O N E Y 42
Direct Expenditures Per C a p ita ...................................................................... 43State Expenditures.............................................................................................. 44County Expenditures......................................................................................... 46Public Employment D a t a .................................................................................. 49State Retirement System F inances............................................................... 51Public and Private Compensation D a ta ........................................................ 52Public School Data ........................................................................................... 53University of Hawaii ........................................................................................... 57Transportation: Airports ............................................................................. 58
H a rb o rs ............................................................................. 59Highways........................................................................... 60
PA R T F O U R : L O N G T E R M P U B L IC D E B T ........................................ 61
Per Capita Debt by S ta te .................................................................................. 62State and County Debt in H aw aii.................................................................... 63Constitutional Debt Limits ................................................................................ 66
In d ex.............................................................................................................................. 68
HAWAII’S ECONOMY
The Hawaii economy struggled through another year of feeble growth during 1996. On the plus side, visitor arrivals increased by 3% to 6.8 million. However, these numbers were offset by a 7% reduction on total visitor expenditures. The distribution of tourist arrivals was altered slightly as a Japanese carrier received approval for direct flights from Tokyo to Kona in mid-1996. This helped visitor arrivals in Hawaii County to rise sharply during 1996 albeit perhaps at the expense of other Hawaii destinations. Employment in the highly compensated construction trades continued to slide, falling to 22,100 by the end of 1996. Construction employment peaked during 1990 at 34,100 and has declined each subsequent year.
Military expenditures, considered the third largest sector of the Hawaiian economy, grew by 12.3% during 1996. Construction and renovation of on-base housing were responsible for much of the increase. The growth in military expenditures was remarkable given the anticipated reduction-jn-force in civilian employment at Pearl Harbor and the closure of the Barber’s Point Naval facility on Cahu.
Agricultural employment fell from 7,700 to 7,300 as the final harvests were made from two sugar plantations, one on Cahu and one on Kauai. Conversion of former sugar lands to diversified agriculture, including coffee and papaya, continued at a slow but steady pace. Investors anticipated using land formerly occupied by the now defunct Hamakua Sugar Company in Kau to develop a lumber and forestry products industry in Hawaii.
Slow growth in the Hawaiian economy led to weaker tax collections for the state. Per capita state and local taxes fell by $126 to $3,058. However, since the tax burden gap between Hawaii and the state with the next highest tax burden was so large, Hawaii maintained its ranking as the sixth highest taxed state in the nation in terms of state and local government taxes. Countering the trend in lower per capita tax collections, fee revenue increased by $50 per capita.
Total personal income (TPI) in Hawaii increased a minuscule 1.6% during 1996. This growth was the lowest percentage growth in personal income in the U.S. Wage and salary income increased a meager 0.9%. Income from dividends, interest, and rent rose at a healthier 4.2% clip. Other labor income fell by 3.7%. Other labor income includes benefits such as health insurance, pension benefits and profit sharing plans provided by employers. Lower workers’ compensation costs due to recently implemented reforms by the state of Hawaii appear to have contributed to the decline in other labor income.
TRENDS IN HAWAIIPopulation, Taxes, Personal Income & Debt
1986-1996
CHART 1
1986 1987 1988 1989 1990 1991 1992 1993 1994
3 State and county general obligation and revenue bonds outstanding at December 31. ̂Fiscal year collections; unemployment compensation included,
c Calendar years. ̂Midyear resident civilian population.SOURCE: State Departments of Budget and Finance. Accounting and General Services, Taxation,
County Finance Directors, U.S. Department of Commerce.
o>
TABLE 1G R O W T H IN T H E H A W A II E C O N O M Y
Selected Calendar Years
Am ountE conom ic Ind ica tors
Popula tion*Labor Force^Em ploym ent*’ U nem ploym ent Rate*"C ost of L iv ing 'M otor V e h ic le Registration'^ T o ta l H ousing U n its*T o ta l H ote l R oom s H o te l O ccupancy N um ber o f V is ito rs Te lephone L ines E le c lfic ity Sold SN G Sold®Per C apita Persona l Incom e Per C apita Taxes
1996 1995 1994 1991 1986
1,183,723 1.179,198 1.172,645 1,129,648 1,051,800590 ,200 576,400 582,850 561,000 489,000552 ,500 542,650 547,550 546.000 465.000
6,4% 5.9% 6.1% 2.8% 4.8%170.7 168.1 164.5 148.0 109.4
890,516 883.903 858.210 883,396 760,520— 430,417 420,748 398,325 363,416
70,288 . . 70,683 74.112 66,30876.0% 77.2% 76.9% 72.4% 81.2%
6.835,940 6,629.180 6.430,300 6,873,890 5,606,980703,879 684,826 666,246 606,899 493,079
9,379 9,187 8,948 8,524 7,02633,531 33,740 34,010 33.974 31,13225,421 25,103 24,279 21,062 15,305- 3,058 3,185 2.867 1,785
AM O U N TS IN TH O U SAN D S
P ercent C hange 1996 from
V isito r E xp c tu lilu te s $ 10,770 $ 11,588 $ 10,603 $ 9,921 $ 5,550 (7.06) 8 56 94.05Defense Expend itu res 3,258 2,901 3,196 2,936 2,102 12 31 10.97 55.00To ta l P ersona l Incom e 30,072 29,592 28,469 23,939 16,099 1.62 25 62 86.79Bank D eposits 14,033 13,149 12,601 14,844 9,072 6.72 (5.46) 54 68P ineapple Canning ' 5 7 11 9 33 (22.37) (43.05) (84.47)Sugar P rocessing ' 14 33 30 27 336 (55.92) (46.34) (95.69)R eta il Sales' 16,091 15,050 14,568 13,398 9,239 6.92 20.10 74,17W h o lesa le Sales' 8,153 7.808 7,613 7,723 4,443 4.42 5.57 83.51D ivers ified M anufactu ring ' 623 615 628 714 569 1.32 (12.76) 9.47C onstruc tion V a lue C om ple ted 3.242 3,153 3,317 4,305 1,810 2.81 (24.70) 79.09
1995 1991 1986
0.38 4 79 12.542.39 5.20 20.701.82 1.19 18.828.47 128,57 33.331.55 15.34 56.030.75 0.81 17.09
. . (5.16) 6.00(1.55) 4.97 (6.40)3.12 (0.55) 21.922.78 15.98 42.752.09 10.03 33.49
(0.62) (1.30) 7.711.27 20.70 66.10
a. R esiden t pop u la tion at Ju ly 1; Inc ludes arm ed fo rces personnel.b. A nnual average; c iv ilian la bor fo rce only.c. H ono lu lu consu m er price index for a ll urban consum ers. 1982 - 1984 average 100.d. At D ecem ber 31. E xcludes m ilita ry veh ic les, m oto rcyc les, and scooters.e. At A p ril 1; data se ries revised.f. M illion k ilow att-hours.g. Syn thetic natura l gas in thousand s o f the rm s; exc ludes bottled gash. N ew data se ries ; not com parab le to data prior to 1988.I. G enera l exc ise lax base ; exem ption o f goods exported from the s ta le is re flected In the reduction o f the tax base fo r certa in p roducers
and m anufac tu re rs , e ffective Juty 1. 1987.SO U R C E : S tate D epartn ren ts o f B us iness , E conom ic Deve lopm ent and Tou rism , Labor and Industria l R e lations, and Taxation:
County F inance D irec to rs ; H aw aii V is ito rs Bureau; U.S. D e [)artm enl of C onirrte rce; and Bank of Hawaii
TABLE 2SOURCES OF PERSONAL INCOME
Hawaii (Selected Years); U.S. Average (1986 and 1996) (Dollars in Millions)
state of Hawaii1996
Income Source Amount% o fTotal Amount
1995 1991 1986 % Change% o f % o f % o f 1996Total Amount Total Amount Total from 1986
U. S. Average
% of Total T 9 9 g -------
% Change 1996
’ from 1986Labor & Prop. Income: By Industry
Farms $ 162 0.5 $ 164Contract Construction 1,461 4.9 1,588Wholesale Trade 788 2.7 791Retail Trade 2,635 8.9 2,636Manufacturing 772 2.6 783Finance, Insurance & Real Estate 1,757 5.9 1,698Transportation and Utiltties 1,741 5.9 1,697Services
Hotels 4 Other Lodgings 1,292 4,4 1,243Personal 4 HouseholdT 242 0.8 244Business 4 Rerair 1,103 3.7 1,065Amusement 4 Recreation 318 1.1 314Health 1,724 5.8 1,717Legal 415 1.4 412Management 4 Eng. Svcs.* 534 1.8 546Other Services*' 778 2.6 743
GovernmentFederal, Civilian 1,200 4.0 1,188Federal, Military 1,533 5.2 1,551State 4 Local 2,509 8.4 2,572
Other Industries' 162 0.5 171
0.6 $5.42.79.02.75.85.8
4.2 0 .8 3.61.15.91.41.92.5
4.05.3 8.8 0 .6
2071,834
7652,296
7931,3211.540
1,086201993238
1,343383573551
1,1141.540 2,151
154
0.8 $ 7.33.09.13.25.3 6.1
4.3 0 .84.0 0.95.41.52.3 2.2
4.46.18.6 0,6
260800469
1,413596851
1,034
603136627130713246
1.65.02.9 8 .83.75.36.4
3.7 0.83.9 0.84.41.5
558 3.5
9451,2321,309
60
5.97.68.10.4
68 .086.529.6
106.468.4
114.377.776.0
144.2 141.6
68.4
39.4
27.024.491.7
171.8
0.7 0.9 46.94.0 4,8 48.04.4 4.6 71.86.5 7.4 55.7
12,6 15.4 44.85.9 4.8 119.04.8 5.1 68.4
0.6 0.6 98.50.8 0.9 50.84.9 4.4 95.71.0 0.7 145.96.0 4.8 122.91.4 1.4 83.82.5 _ _
2,5 3.4 30.5
2.1 2.3 56.70.7 1.1 17.78.0 7.9 78.21.1 1.3 46.9
70.7 71.7 74.3
56.6 58.0 72.26.0 6.0 79.10.5 0.6 37.37.6 7.0 91.5
17.4 18.5 66.616.7 14.3 105.8
Income by Type: W ages & SalariesOther Labor Income Proprietors' Income: Farm
Non-Farm Dividonds, Interest, & Rents Transfer Payments_____________
16,862 56.8 $ 16,749 57.1 $ 15,392 61.3 $ 9,816 60.9 71.81,737 5.8 1,872 6.4 1,632 6.5 940 5.8 84.8
4 0.0 6 0.0 24 0.1 105 0.7 (96.0)2,524 8.5 2,496 8.5 2,035 8.1 1,123 7.0 124.85,010 16.9 4,806 16.4 4,012 16.0 2,684 16.7 86.64,937 16.6 4,777 16.3 3,231 12.9 2,189 13.6 125.5
Sub-TotalLess: Employees' Soc. Ins. Contrib.
31,073 104.6 $ (1,375) ( 4.6)
30,705 104.7 i (1,372) ( 4.7)
26,326 104.9 $ (1,228) ( 4.9)
16,857 104.6 ( 739) ( 4.6)
84.386.1
104.8 ( 4.8)
104.5 ( O-S)
77.289.4
TOTAL PERSONAL INCOME 29.698 100.0 % 29.333 100.0 S 25.098 100.0 S 16.118 100.0 84.3 100 .0 100 .0 76.7
> may not add to total due to rounding.NOTE: All data revised in 1998; i ,a. Included in 'O ther industries" in 1986.b. includes educational and social sen/ices, museums, botanical gardens, membership organizations, and miscellaneous services.c. Includes agricultural services, forestry, fisheries, and mining.SOURCE: Bureau of Economic Analysis, Economics and Statistics Administration, U.S. Department of Commerce data files. September 1998.
TABLE 3 THE COUNTIES OF HAWAIICalendar Years 1995 and 1996
Honolulu Maui Hawaii KauaiEconomic Indicators 1996 1995 1996 1995 1996 1995 1996 1995
00
Population*Labor Forco“Employment Unemployment Rate Hotel Rooms HoteTOccupancy Number of Visitors Motor Vehicle Regis * Housing Units
Owner Occupied Units Rental Units
Electricity Sold SNG Sold*Sugar (unprocessed)
Tax Revenues" Government Expend. Selected Tax Bases"
Sugar Processing Pineapple Canning Retailing Wholesaling Manufactunng Contracting Services Rentals
869,343426,850404,300
5.3%36,146
81.6%4,981,820
598,772
7,091,14730,339
408
869,147418,150398,950
4.6%
81.5%4,833,310
601,239
127,496169,087
6,962,79430,582
709
$ 504,269 $ 504,324961,287 934,131
11,7274,547
13,875,9137,373,026
557,9882,783,3284,746,9024,819,890
20,4013,087
12,869,5327,079,555
558,2942,600,6694,502,4504,526,774
117,34167,65062,700
7.3%17,824
73.2%2,327,220
117,214
1,024,331743
1,702
115,23565,80061,000
7,3%
75.3%2,306,780
115,312
17,96030,512
997,116744
1,678
AMOUNTS IN THOUSANDS
85,145165,134
833,350247,287
17,231181,666323,518557,929
85,904178,903
7,7603,516
953,474269,817
18,755188,497332,350562,998
139,67266,85060,200
9.9%9,55862.2%
1,227,840115,647
875,7472,360
408
138,51064,15057,600
10.2%
60.4% 1,083,730
111,624
25,78331,169
846,5652,320
430
104,057 $ 102,329 $151,892 147,112
1,301
658,831310,647
31,365188,268354,194230,214
2,363
878,686353,605
31,072217,633383,712320,346
56,59228,85025,350
12.2%6,76067.5%
914,95052,984
387,73788
1,353
36,747119,241
1,016
280,498103,913
6,51088,278
128,556143,670
55,93228,35025,100
11.4%
65.2%969,140
52,364
9,7519,282
380,95594
1,136
$ 33,188132,151
2,344
348,421105,126
6,650126,711132,568142,673
a. Resident population at July 1.b. Annual average; civilian labor force only.c. At December 31; includes taxable and nontaxable registered motor vehicles, excludes motorcycles and scooters.d. Thousand kilowatt-hours.e. Synthetic natural gas in 1,000 therms: does not include bottled gas.f. Thousands of tons; volume of crop marketings. Data not comparable to prior years.g. Fiscal year data.n. General excise tax base; retailing includes 4% use tax base; wholesaling includes 0.5% use tax base. Exemption of goods exported from the state
is reflected in the reduction of the tax base for certain producers and manufacturers, effective July 1,1987.SOURCE: State Departments of Business, Economic Development and Tourism, Labor and Industrial Relations, and Taxation; County Finance Directors:
Hawaii Visitors Bureau; U.S. Department of Commerce; Bank of Hawaii.
PER CAPITA PERSONAL INCOME — BY COUNTY —
CALENDAR YEARS 1993-1996^
CHART 2
Thousands of Dollars Percent Increase
1993 1993 1994 1995 1996
3 1993-1996 data revised.SOURCE: U.S. Department of Commerce, Bureau of Economic Analysis.
TABLE 4PER CAPITA PERSONAL INCOME
By States - Selected Years®
state1996
Amount Rank
1995 Amount Rank Amount Rank
% Change1986 1996 from
Amount Rank 1995 1986
Hawaii $ 25,105 13 24,883 10
23,063 ^
$ 22,182 19,624
$ 15,325 18
iM o e ^0.9 638
U.S. Av. 24.16915,89421,49616,96914,76621,47620,09626,71222,26119,45717,93215,65820,99217,62417.305 18,500 15,726 15,594 17,298 22,872 23,593 19,021 19,844 13,37718.305 15,947 18,010 20,598 21,383 25,334 15,064 23,600 17,115 15,480 18,592 16,101 17,89019.97719.977 15.725 16,01116.97617.976 14,847 17,896 20,503 20,397 14,816 18,261 18,348 27,040
419
375010 16 2 7
202944 12323323424534 6 5
21 195125 402713 113
474
3546 2238 31 18 174339362848301415492624 1
11,736 18,466 13,980 11,409 17,255 15,571 19,815 16,257 15,102 13,768 11,663 16,106 13,513 13,688 14,703 11,715 11,802 13,272 17,461 18,100 15,338 15,526
9,898 14,383 12,120 13,875 15,635 17,03318.900 11,820 17,70912.900 12,625 14,458 12,918 13,657 14,845 15,331 11,774 12,012 12,624 13,972 11,380 13,675 15,837 15,243 11,169 14,285 13,455 18,335
0.0
Ala.AlaskaAriz.Ark.Calif.Colo,Conn.Del.Fla.GaIdahoIII.Ind.IowaKans.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. 1.S. C.S. D,Tenn.TexasUtahV tVa.Wash. W. Va. Wise Wyo0. C.
19,86424,31821,05718,80225,05025,61833,83527.29123,83322,90619,72926,60322,25122.078 22,796 19.470 19,608 20,941 27,305 29,559 24,009 25,260 17,402 22,615 18,886 22,891 25,876 26,490 30,901 18,599 29,055 22,054 20,30823.078 19,363 22,852 24,530 24.344 19,751 20,503 21,808 22,285 19,244 22,184 24,992 24,964 18,120 23,132 21,532 33,830
4019364814 11 17
2124428
303227444337 64
20 12 5128 4725 10 9 3
495
33 39 2345261718413834 294631151650 2235 2
19,086 23,965 20,068 17,935 23,901 24,29032.073 25,666 22,665 21,689 18,947 25,297 21,442 20,462 21,54718.609 4318,828 4119,970 26.11528.073 23,434 23,759 16,58521.610 18,310 21,078 24,525 25,341 29,581 18,00327.578 20,994 18,287 22,233 18,56021.579 23,270 23,480 18,871 18,782 21,118 21,279 18,182 21,237 24,000 23,664 17,446 22,084 20,695 32,197
3814 36 4915 12 2 7
21 2439 9
28 35 27
376419 16 51254532 11 8 3
485
3346 22 442620 18 40 42 31294730 13 17 50 2334 1
453 2648 814 1
10 2029 47 113330 22464335 75 1615 512440 28 13 9 2
4263738 2336 32 21 17444139 274931 12 195025344
5.55.5 6.35.25.84.1 5 23.87.9 5 84 6 4 1 4 94.65.32.56.34.9 4 73.18.65.54.54.53.35.45.011.13.84.35.95.43.74.7 9 2 3.3 4 75.84.5 4 15.5 3 94 7 4.C5.1
69.331.750.6 64845.264.570.867.9 57.866.4 69 265.264.761.355.0 66 266.157.856.4 6 3 356.562.775.857.255.865.065.555.563.5 57 4 64 171.060.959.649.967.3 65,2 588 67.870.772.859.569.1 622 57 863.8 62 261.9 60084.5
a. Data revised in 1998.SOURCE: Bureau of Economic Analysis, Economics and Statistics Administration, U.S. Department of
Commerce, Washington, D C.
1 0
TABLE 5CIVILIAN EMPLOYMENT IN HAWAII
Positions Filled In Selected Industries Selected Years at December
Type of EmploymentNumber of Positions
Percent Change 1997 over
Percent of Total Employment
1997 1996 1995 1992 1987 1996 1987 1997 1996 1987GOVERNMENT
State 67,250 66,100 65,600 67,050 52,900 1.7 27.1 12.3 12.1 10.2County 16,550 16,450 16,200 15,350 13,500 0.6 22.6 3.0 3.0 2.6
Sub-Total Local Government 83,800 82,550 81,800 82,400 66,400 1.5 26.2 15.4 15.1 12.8Federal - Air Force 2,000 2,050 2,100 2,200 2,500 ( 2.4) ( 20.0) 0.4 0.4 0.5
-Arm y 4,900 4,900 4,450 4,600 5,600 0.0 ( 12.5) 0.9 0.9 1.1- Navy 9,200 9,600 10,150 10,900 11,900 ( 4.2) ( 22.7) 1.7 1.8 2.3- Other 14,850 14,550 14,400 15,250 13,000 2.1 14.2 2.7 2.7 2.5
Sub-Total Federal Government 30,950 31,100 31,100 32,950 33,000 - ( 6.2) 5.7 5.7 6.4Sub-Total Government 114,750 113,650 112,900 115,350 99,400 1.0 15.4 21.1 20.7 19.1
PRIVATE INDUSTRYAgriculture 7,500 7,300 7,700 8,750 10,100 2.7 ( 25.7) 1.4 1.3 1,9Food Processing 6,400 6,250 6,450 8,100 10,000 2.4 ( 36.0) 1.2 1.1 1.9Other Manufacturing 10,000 10,400 10,650 11,150 12,200 ( 3.8) ( 18.0) 1 8 1.9 2 4Transport., Comm. & Utilities 41,400 41,800 41,000 43,050 37,300 ( 10) 11.0 7.6 7.6 7.2Wholesale Trade 21,050 21,300 21,700 22,550 20,600 ( 1.2) 2.2 3.9 3.9 4.0Retail Trade 116,000 117,150 117,800 114,600 106,800 ( 10) 8.6 21.3 21.4 20.6Contract Construction 22,150 23,450 25,450 32,850 20,300 ( 5.5) 9.1 4.1 4.3 3.9Hotel Services 38,350 39,150 37,950 40,450 32,400 ( 2.0) 18.4 7.0 7.1 6.2Other Services 131,650 130,900 127,750 124,000 97,500 0.6 35.0 24.2 23.9 18.8Self-Employed & Domestics* _ - - - 38,200 - - - _ 7.4Finance, Ins., & Real Estate 35,750 37,050 37,200 38,800 34,300 ( 3.5) 4.2 6.6 6.8 6.6
Sub-Total Private Industry 430,250 434,750 433,650 444,300 419,700 ( 1.0) 2.5 78.9 79.3 80.9Total Positions Filled 545,000 548,400 546,550 559,650 519,100 ( 0.6) 5.0 100.0 100.0 100.0
NOTE: Detail may not add to total due to rounding. Data reports positions filled in each industry; data after 1994 not directly comparable to prior years,a. Includes agricultural and non-agricultural self-employed, unpaid family workers, and domestics; not reported after 1993; omitted in 1992 data. SOURCE: Research and Statistics Office, Department of Labor and Industrial Relations, State of Hawaii.
TABLE 6POPULATION TRENDS IN HAWAII
Mid-Year Estimates of Resident Population
and Components of Change^
1997 1996 1995 1994 1993% Change 1993-1997
TOTAL HONOLULU 874,449 873,131 873,027 871,362 864,366 1 2
N et Change 1.318 104 1.665 6,996 5.823 f 77 4)
Births 13,065 13,610 14,029 14,880 14,508 { 9.9)
Deaths ( 5.288) ( 5,614) ( 5, 341) ( 5,199) ( 5,267) 0 4
Net Migration
International 5,111 5,027 4,964 4,759 4,992 2 4Dom estic (13,121) (12,902) (13,539) (10,387) (12,610) 4 1
Federal M ovem en t 1,590 ( 112) 1,833 3,411 4,467 ( 64 4)Residual ( 39) 95 ( 281) ( 468) ( 267) ( 8 5 4 )
TOTAL MAUI 119,221 117,698 115,410 112,755 110,443 7 9
N et Change 1.523 2,288 2,655 2,312 2.917 ( 4 7 8 )Births 1,771 1,891 1,815 1,856 1,864 ( 5 0)Deaths ( 699) ( 720) ( 696) ( 640) ( 640) 9.2Net Migration
International 937 849 670 536 665 40,9Dom estic ( 469) 292 909 601 1,062 ( 144 2)
Federal M ovem ent” 2 2 4 5 ( 60.0)Residual ( 19) ( 24) ( 45) ( 45) ( 39) ( 51.3)
TOTAL HAW AII 141,848 139,726 138,537 136,284 134,191 5.7
N et Change 2.122 1.189 2.253 2.093 2.919 ( 27.3)Births 1,913 1,970 2,006 2,097 2,164 I 116)Deaths ( 994) ( 1,016) ( 975) ( 1,018) ( 960) 3 5Net Migration
International 415 370Dom estic 789 ( 106) 368 318 413 91.0
Federal M ovem ent” 4 897 751 1,349 ( 99,7)Residual ( 5) ( 29) 5 9 12 ( 141.7)
TOTAL KAUAI 56,539 56,728 56,092 55,677 54,835 3.1
N et Change ( 189) 636 415 842 832 ( 122.7)Births 768 793 873 950 921 ( 16.6)Deaths ( 370) ( 384) ( 408) { 369) ( 419) ( 117)Net Migration
International 223 223 230 216 193 15 5Dom estic ( 818) 33 ( 260) 58 147 ( 656 5)
Federal M ovem ent” 7 ( 1) 9 16 21 ( 66.7)Residual 1 ( 28) ( 29) ( 29) ( 31) ( 103 2)
TOTAL ALL CO UNTIES 1,192,057 1,187,283 1,183,066 1,176,078 1,163,835 2 4
N et Change 4.774 4.217 6,988 12.243 12.491 f e i 8)Births 17,517 18,264 18,723 19,783 19,457 ( 10 0)Deaths ( 7,351) ( 7,734) ( 7,420) ( 7,226) ( 7,286) 0 9Net Migration
International 6,686 6.469 6,232 5,829 6,263 6.8Dom estic (13,619) (12,683) (11,993) ( 8,977) (10,052) 35 5
Federal M ovem ent” 1,603 ( 113) 1,849 3,440 4,505 ( 64 4)Residual ( 62) 14 ( 403) ( 606) ( 396) ( 84.3)
a Resident population at July 1, includes armed forces and dependents b Movement of federal civilian and m ilitary em ployees in and (out) of the state.SO URCE "C ounty Population E s^m ates and Demographic Com ponents of Population Change,"
CO-98-8, Bureau o f the Census, U S Departm ent of Commerce, March 1999
1 2
TABLE 7STATE AND LOCAL TAX AND FEE BURDEN
Taxes and Fees Related to Population and Personal Income By State: Fiscal Y ear 1995
state
Per Capita Co llections*
TotalAm oun t Rank
Taxes O nly Am oun t Rank A m oun t Rank
Fees and Assessm ents
Per Capita Burden as a % of Per Capita Income*’
TotalRank
Taxes O nly% Rank
HA W AII $ 3 ,898 $ 3 ,058 $ 840 16 1 10 12,6U S, Av. 3,181 2,514 667 14.4 11 4Ala.AlaskaArizArkCalif,Colo.Conn.DelFlaGaIdahoIIIInd.IowaKansKyLa.Me.Md.Mass.Mich.Minn,M is s .Mo.Mont.Neb.Nev.N H N. J N M N. Y N C.N. D.O hioOkla.OregonPa.R. I.S. C.S, DTenn.TexasUtahVtVa.W ash. W . Va. W ise. W yo D. C.
2 ,5395,6322.7382.310 3 ,337 3 ,070 4 ,107 3 ,634 3 ,005 2,951 2 ,746 3 ,098 2 ,923 3 ,2623.051 2 ,597 2 ,600 2 ,908 3 ,294 3,531 3 ,1633.886 2 ,502 2,641 2 ,615 3 ,119 3 ,3242.7383.887 2.801 4 ,702 2 ,913 3 ,025 2 ,972 2,592 3 ,094 3 ,0003.051 2 ,814 2 ,388 2 ,469 2 ,623 2 ,770 3 ,018 2 ,942 3 ,570 2 ,524 3.5013.311 4,868
46 1
39 51 12 21
48
2629371931 162344 4333 15 1017
74840 42181338
635
33224 284520 27 2234 504941362530
947 1114
2
1,713 4,463 2,292 1,765 2,570 2,333 3,688 2,703 2,252 2,215 2,062 2.619 2,2012.466 2,369 2,101 1,8382.466 2,758 2,980 2,454 2,996 1 ,776 2,148 2,037 2,397 2,567 2,267 3.285 2,147 3,933 2,210 2,182 2,405 1,935 2 ,309 272,477 172,661 1,922 1 ,914 1 ,790 2.066 2,058 2,470 2,307 2 ,728 1,955 2,831 2 ,357 4 ,399
8261,169
446545767737419931752737684479723797682496761442537551709890726493578722757471602655769704843567657784524390892474679557712549635842569670954469
91
4839131750
3 16182544 20 1026421449403723
5 194333 211546 3230 1224
635 29 114151
4452736 223831
73428
247
14.0 24 1 14 313.5 1 4 613.413.6 1 4 8 1 3 8 14 315.112 914.116.314.814.5 14 415.213.0 1 3 414.217.115.8 12 814.915.3 14 211 413 716.4 17 914.616.7 1 4 014 415.1 13 413.715.712.912.3 1 2 9 16 215 012 815.814.916 6 16,7 1 5 6
35 1
30402543 392336 29174733
82226 28 1644 42 32
3 1148 21 1531 5137
7 2
244
34 2718413813 46 5045
91949 1220
65
14
9 4 19 1 12 0 10 3 1 1 2 10 1 12 2 11.0 10 410 711 410 9 10.612 411.5 11.8 10 212 9 10.9 1 1 311 013 2 11.210.411.6 11.8 11 0
9.411.612.515.011.1 12.0 11 3 10 811.3 11.111 9 10.710.3
8 910 2 12012 2 100 12,011.513.4 11 914 1
49 1
1542 2847 11344438243640
92319 46
635 26 33
52941 21 18 325020
8 2
30132537 27311639435145 12 104814 22
417
3
a Popu la tion exclud ing arm ed forces overseas at Ju ly 1 as estim ated by the U S D epartm ent of Com m erce,b. F iscal year taxes and fees as a percentage of prior ca lendar year personal income.SO UR CE: "S u rvey o f C urrent B usiness," No. 87, Vol. 10, and Bureau of the C ensus release, U.S. Departm ent
of C om m erce, W ash ing ton , D C., M ay 1998.
13
HOW GOVERNMENT GETS ITS MONEY
Government gets the money to pay for public services primarily through taxes, fees, and licenses. State and local governments also receive grants and other aid from the federal government. State government revenues topped $5.7 billion in FY 1996. This total was a surprising 12% higher than the $5.1 billion recorded in FY 1995. Federal grants increased by $295 million, up 30% during FY 1996. Two-thirds of the $295 million increase was the result of a bookkeeping change involving the recognition of food stamp benefits.
Of total state government revenues, omitting federal government transfers, $4.5 billion was directly collected from Hawaii taxpayers. Taxes and license revenues comprised 56% or $3.1 billion and fees and other revenue sources amounted to 44%. Included in “other revenue sources” were items such as rents paid on state lands, charges for services such as water irrigation, interest earnings, etc.
The state government has increased its reliance on nontax revenues to add new programs or to bolster funding for existing public programs. For example, during FY 1986, non-tax revenue sources comprised 28.7% of revenues paid by Hawaii taxpayers. During FY 1996, the percentage had grown to 30.1%. State government turned to non-tax revenue sources as taxpayers have resisted attempts to increase the general excise and personal income taxes. Imposing new fees or increasing existing fees are viewed as a politically palatable method to pay for public services. The downside is that tax revenues were shifted to other programs. The net result: the tax burdenremained high as the fee burden grew.
The counties rely heavily upon the real properly tax to finance local government expenditures. Property tax revenues comprised 84% of county tax revenues and 44% of all county government revenues. Faced by declining property values and property tax bases, the counties have also turned to non-tax sources to finance government expenditures. One example, the City & County of Honolulu enacted a slew of fee hikes approved by the City Council in 1995. One of the fees was on beach access to one of Hawaii’s most notable public attractions, Hanauma Bay. The funds formerly used to maintain the beach was diverted to other City programs.
14
TABLE 8FEDERAL TAX COLLECTIONS'"
By Source - Selected Fiscal Years (Dollars in Thousands)
Source 1996 1995 1994 1991 1986Income and Profits Taxes
Individual Income & Employment $ 1,231,721,430 $ 1,135,380,894 $ 1,058,080,149 $ 925,854,096 $ 655,678,149Corporate Income & Profits 189,054,791 174,422,173 154,204,684 113,598,569 80,441,620
Sub-Total Income & Profits $ 1,420,776,221 $ 1,309,803,067 $ 1,212,284,833 $ 1,039,452,665 $ 736,119,769
Excise TaxesAlcoholic Beverages'* $ 7,582,336 $ 7,603,396 $ 7,629,943 $ 7,226,686 $ 5,625,458Tobacco'* 5,795,442 5,910,874 5,803,199 4,781,936 4,607,845Manufacturers’ Excise
Gasoline 21,386,001 21,531,405 21,057,850 13,001,336 8,905,958Tires and Tubes 354,100 389,900 357,500 248,360 285,728Others' 899,698 898,962 913,994 973,516 736,056
Retailers' ExciseMotor Vehicle Parts i Access. 1,804,000 2,039,600 1,635,700 926,381 2,613,980
^ Others 7,500,984 7,282,945 6,955,350 3,690,518 1,169,315Miscellaneous Excise
Telephone 4 Teletype 4,243,400 3,825,700 3,774,000 2,952,522 2,339,153Air Transportation of Persons 1,777,900 5,518,700 5,303,000 4,299,627 2,707,534Others* 3,032,399 3,109,397 2,877,559 2,651,093 10,084,459
Unclassified Excise^ 1,223,129 384,019 129,844 1,571,983 (5,403,401)Sub-Total Excise Taxes $ 55,599,389 $ 58,494,898 $ 56,437,939 $ 42,323,958 $ 33,672,085Estate $ 15,350,591 $ 13,326,051 $ 13,500,126 $ 10,237,247 $ 6,814,417Gift 2,241,226 1,818,343 2,106,667 1,235,894 380,538Unemployment 5,957,025 5,803,748 5,570,356 5,474,000 5,265,002TOTAL $ 1,499,924,452 $ 1,389,246,107 $ 1,289,899,921 $ 1,098,723,763 $ 782,251,812
NOTE: Excise tax classifications represent pre-1982 groupings and may not be comparable to source.a. Gross Internal Revenue Service collections; alcohol and tobacco tax collections from Bureau of Alcohol, Tobacco, and Firearmsb. Alcohol and tobacco tax data after 1986 may not be comparable to previous years; excludes occupational taxesc. Includes taxes for the black lung disability fund, sport equipment and firearms excise taxes, vehicle fuel economy levies,
and amounts collected or adjusted for expired or repealed taxesd. Includes taxes on noncommercial aviation fuels, diesel and special motor fuels, inland waterway fuel, and amounts collected or adjusted for expired or repealed taxese. Includes taxes on windfall profits, highway vehicles over 26,000 lbs., penalties on exempt organizations and employee pension plans, wagering taxes, environmental
taxes, and amounts collected or adjusted for expired or repealed taxesf. Amounts paid into depositories but not yet classified into excise detail; negative amounts represent reclassification of amounts previously reported as unclassified excise
taxes; includes alcoholic beverages occupational taxes.SOURCE: Internal Revenue Service, U.S. Department of the Treasury
TABLE 9D ISTRIBUTIO N OF G ENERA L REVENUE SO URCES
State and Local Government - Fiscal 1995*(Dollars In Millions)
Percent of Total
StateTotal
AmountFed.
Grants TotalIn
come^ Prop.Vehicle'"
Current Misc. Others Charges'^ Revs.*
HAWAII 6,340.3 19.5 57.2 15.3 21.5 9.7 7.0
U.S. 1,169,505.3 19.6 56 5 14,5 137 174 7,5 14 7 9.2
Ala.AlaskaAriz.ArkCalif.Colo.Conn.Del,Fla.Ga.IdahoIII.Ind.IowaKansKy.La.Me.MdMass.Mich.Minn.Miss.Mo.Mont.Neb.Nev.N.H.N.J.N.M.N.Y.N.C.N D Ohio Okla. Ore.PaR.l.S.C.S D.Tenn,TexasUtahVt.Va.Wash, W. Va Wise. Wyo. DC.
15.428.08.860.4
16.115.18.477.7
149,714,316.240.817.708.6
3.800.757.380.0 29,185 0
4.483.450.483.422.722.912.542.810.456.414.801.718.052.8
5,339.922.004.930.560.241.743.823.834.610.001.919.720.1 3,657 86.945.56.435.24.542.8
41.542.57.346.3
118,446.628.178.0
2.898.345.832.511.518.014.893.151.061.7
4.727.9 14,351.0
2.759.118.341.269.510.2
7.745.22.739.7
25.530.425.803.9
7.357.423.522.4
2.908.8 4.910.0
22.612.319.125.621.2 18617.115.815.219.118.618.115.918.515.9 22.127.623.3 16.1 20.119.1 15 7 263 20726.4 18.013.518.714.720.520.8 19,725.319.619.1 24520.726.321.926.123.4 19.2 21.027.1 146 17228.2 16828.4 39.2
47.230.4 60 051.754.253 868.251.0 55.654 653.561.456.255.958.154.844.257.3 63259.256.158.047 958.048.556.561.057.362.849.260.256.448 3 58 555 148 7 58 6 55 749 250.651.355.751.952.759.857.448.661.738.949.7
11.6 6 0
11.8 14 6 16 114 1 17.9 20 7
1.615.416.313.5 20.014.814.318.6 7 4
13.225.023.519.218.2
8.916012.212 5 0.0 4 5
13.510.1 22.119.9
7.319.4 13.720.9 17 1 13.013 3
1.5 3 2 00
15 110.918.3
0.012.6 1960.0
16.4
14 6 1.2
21.418.314.515.013.4 0.0
19.216.6 12.812.011.912.215.711.417.9 12.28.9 8.1
14.1 11616.916.7
0.013.223.5
0.09.9
20.610.813.0 10.812.2 16.60.0
11 1 9 7
12.917.023.6 18 016.76.39.8
27.310.8 11.59.49.9
6.07.6
17.67.7
15.1 16.825.7
7.419.9 154 14 123.518.619.618.5
8.97.3
23.8 17.020.715.7 180 112 149 20 921.312.636.729.4
5.919.212.313.716.9
9.116 6 166 24 1 14 4 204 117 204 129 23.618.316.9
9.4 224 15614.9
4.6 0.84.45.0 2.83.53.53.34.42.54.7 4 33.45.03.93.9 3.24.13.62.73.44.1 4,64.05.94.95.13.42.14.2 1.14.44.5 4 07.44.42.5 3 82.94 75 44.63.2 3.54.23.84.03.73.1
10.514.8
4.8 6.15.8 4 47.7
19610.5
4.85.6 8.2 2 34.35.7
12.08.34.28.84.23.8 6.16.3 6.59.44.7
19.8 127
7.9 8 5 7 0 6 8
12.06.18.26.8
11.35.35.8 7,0 7 4
12.73.98.49.39.3
1184 4
10.7 7 5
22,77 9
11.3 15.915.616.7
7.617.617 618 117.6 11.118.417.815.912.918.310.3 11810.9 16.0 16.219.513.3 12.816.717.611.911.514.711.717.917.213.6 187 16.1 12 3
8.122.812.419.414.917.911.716.4 17 4 14 114.215.5
5.3
7.449.4
9.76.89.0
10.97.0
15 611.58.1
10.39.59.5 7 8
10.0 10.2
9 99.1 8.99.8 88
10.16.38.1
12.38.87.8
12.1 11.115.5
7.3 6.0 9 3 8 37.2
10.88 49.8 6.1
10.9 5 9
10.29.38.59.2 8.0 9,17.3
17.15.9
NOTE; Totals may not add due to rounding.
a. Excludes revenues from insurance trust funds, utility enterprises, and monopoly liquor storesb. Includes individual and corporate income taxes.c. includes motor fuel taxes and m otor vehicle license fees.d. Includes revenues from hospital charges, higher education institutional fees and charges, school
lunch programs, and sewerage charges.e. Includes in terest earnings,
SOURCE; Bureau of the C ensus release, U S. Departm ent of Commerce, May 1998.
16
TABLE 10GENERAL EXCISE TAX COLLECTIONS
State of Hawaii - Selected Calendar Years
Activities 1996 1995 1991
Change 1996 from 1995
Amount Percent
Taxed at 4% RateRetailing $ 625,943,648 $ 602,004,503 $ 535,935,309 $ 23,939,145 4.0Services 222,126,799 214,043,178 195,526,514 8,083,621 3.8Contracting 129,661,599 125,340,401 173,361,977 4,321,198 3.4Theater, Radio,
and Amusement 9,898,571 9,353,734 8,365,096 544,837 5.8Interest 8,245,511 8,365,066 11,784,789 ( 119,555) ( 1 4 )Commissions 26,928,758 23,504,443 24,385,171 3,424,315 14.6Hotel Rentals 80,350,825 71,061,077 60,519,518 9,289,748 13.1All Other Rentals 149,717,278 151,050,597 132,511,410 ( 1,333,319) ( 0.9)Use 18,766,023 18,448.381 17,841,202 317,642 1.7All Other 48,652,819 41,392,169 35,657,727 7,260,650 17.5
Sub-Total - 4% $ 1,320,291,831 $ 1,264,563,549 $ 1,195.888,713 J 55,728,282 4 4
Taxed at 0.5% RateSugar Processing $ 67,351 $ 164,341 $ 134,416 $ ( 96,990) (59.0)Pineapple Canning 24,506 33,017 44,082 ( 8,511) (25.8)Producing 2,359,381 2,287,691 1,509,404 71,690 3.1Manufacturing* 3,065,470 3,073,853 3,572,055 ( 8,383) ( 0.3)Wholesaling" 40,174,368 39,040,514 38,613,741 1,133,854 2.9Intermediary
Services 1,431.034 1,320,965 2,255,391 110,069 8.3Use 21.211.297 20,346,282 16,891,741 865,015 4.3
Sub-Total - 0.5% $ 68,333,407 $ 66,266,663 $ 63,020,830 $ 2,066,744 3.1
InsuranceSolicitors* $ 1,029,980 $ 1,064,411 $ 945,725 $ ( 34,431) ( 3.2)
UnallocatedCollections" 80,111,173 54,789,203 27.963,373 25,321,970 46.2
Sub-Total $ 81,141,153 $ 55,853,614 » 28,909.098 $ 25,287,539 45.3
TOTAL $ 1,469,766,391 $ 1,386,683,826 $ 1,287,818,641 $ 83,082,565 6,0
a. Includes canning other than pineapple.b. Includes disabled vendors.c. Taxed at 0.15% rated. Receipts unclassified by activity.
SOURCE: Reports of the Department of Taxation. State of Hawaii.
TABLE 11TRANSIENT ACCOMMODATIONS TAX COLLECTIONS'
By County - Selected Calendar Years
County 1996 1995 1994 1991 1987
HonoluluMauiHawaiiKauai
$ 91,075,367 21,726,554
7,121,049 4,065,146
$ 73,574,409 19,976,237 8,944,271 3,128,850
$51,619,70817,028,2167,547,833
330,950
$50,099,33612,973,4768,219,2066,643,692
$34,312,133 11,312,849 4,075,853 3,537,611
TOTAL $123,988,116 $105,623,767 $76,526,707 $77,935,710 $53,238,446
NOTE: 1994 data for Kauai reflects tax exemption for Hurricane Iniki relief, a. Includes transient accommodation license fees See Table 14 for distribution of revenues
to county governments.
SOURCE: Reports of the Departments of Taxation and Business, Economic Development and Tourism, State of Hawaii.
17
00
SOURCES OF STATE GOVERNMENT OPERATING REVENUESSTATE OF HAWAII — FISCAL 1996
(Dollars in Millions)
STATE GENERAL FUND STATE GENERAL AND SPECIAL FUNDS
CHART 3
OTHER TAXES $70—1.3%
FEDERAL GRANTS$15—0.5%
NOTE: See Table 12 for further detail.SOURCE: Compiled by the Tax Foundation of Hawaii from the Annual Report of the Comptroller, State of Hawaii.
TABLE 12 STATE REVENUE RECEIPTS
Hawaii - Fiscal Years 1996 and 1995
Source of Revenue
Fiscal 1996 Fiscal 1995General
FundSpecialFunds Total
GeneralFund
SpecialFunds Total
General Excise $ 1,426,007,000 $ - » 1,426,007,000 % 1,358,262,000 $ - $ 1,358,262,000Specific Excise* 267,015,000 141,664,000 408,679,000 238,123,000 141,464,000 379,587,000Individual Income 998,136,000 _ 998,136,000 925,338,000 - 925,338,000Corporate Income 48,215,000 - 48,215,000 30,249,000 - 30,249,000Transient Accommodations 4,823,000 _ 4,823,000 4,135,000 — 4,135,000Unemployment Compensation - 177,201,000 177,201,000 - 142,330,000 142,330,000Other Taxes, Lie., Etc.'’ 38,480,000 26,724,000 65,204,000 38,639,000 30,812,000 69,451,000
Sub-Total Taxes $ 2,782,676,000 $ 345,589,000 $ 3,128,265,000 $ 2,594,746,000 $ 314,606,000 $ 2,909,352,000Fines & Forfeitures $ 14,606,000 $ 3,687,000 $ 18,293,000 % 15,926,000 $ 1,895,000 $ 17,821,000Federal Grants-in-Aid 15,090,000 1,244,824,000 1,259,914,000 17,583,000 947,186,000 964,769,000Revenues from Other Agencies 7,120,000 30,780,000 37,900,000 6,442,000 27,656,000 34,098,000Rents, Royal. & Land Inc.* 5,592,000 135,484,000 141,076,000 6,479,000 138,542,000 145,021,000Earnings - General Dept. 85,129,000 477,695,000 562,824,000 123,192,000 370,653,000 493,845,000
- Auxiliary Enter. — 56,346,000 56,346,000 — 56,141,000 56,141,000- Pub. Svc. Ent. _ 202,946,000 202,946,000 — 190,701,000 190,701,000
Interest Earned 57,456,000 124,356,000 181,812,000 78,203,000 73,111,000 151,314,000Miscellaneous 61,317,000 87,353,000 148,670,000 65,374,000 96,410,000 161,784,000TOTAL* $ 3,028,986,000 $ 2,709,060,000 $ 5,738,046,000 $ 2,907,945,000 $ 2,216,901,000 $ 5,124,846,000
CD
NOTE: Data rounded to thousands o f dollars.a. Includes public service companies, tobacco, liquor, insurance premiums, vehicle registration and weight, and fuel taxes; includes $111.7 million in
insurance premiums tax revenues previously held in escrow.b. Includes franchise, inheritance and estate, hospital and nursing home, and conveyance taxes.c. Includes investment and unallocable interest income.d. Excludes transfers and repayments except as shown.SOURCE; Compiled by the Tax Foundation of Hawaii from Annual Reports of the Comptroller, Dept, of Accounting and General Services, State of Hawaii.
TABLE 13STATE AND COUNTY TAX COLLECTIONS IN HAWAII
Selected Fiscal Years
Unit of Government Source 1996 1995 1994 1991 1986
1,432,486.481 $ 1,363,919,982 $ 1,332,890,988 $ 1,279,549,871 $ 747,102,409115,747,169 98,045,867 76,526,707 79,229,514 _
138,267,012 134,031,261 135,917,940 108,536,570 67,559,0691,669,354 1,952,804 1,469,696 _ _
37,810,985 38,361,650 38,997,366 40,795,108 29,851,83939,571,941 35,385,569 32,657,924 26,263,112 19,740,73159,164,180 62,271,329 63,725,889 45,060,595 34,609 170
104,130,810 100,505,158 92,291,728 74,856,272 70,264,94817,108,600 17,047,622 29,434,264 20,432,905 4,934,43748,438,414 30,248,826 38,995,026 95,947,196 39,588,870
999,928,324 925,703,640 962,542,942 872,734,225 467,206,17817,540,096 16,437,851 28,119,695 11,860,829 5,971,395
_ _ _ - 24,8975,669,074 6,951,725 7,665,149 5,657,520 1,947,474
21,950,917 21,465,209 20,366,224 20,366,224 -
10,104,104 16,601,465 26,718,222 _
23,985,415 21,103,519 14,913,221 8,723,335 6,442,513183,526,023 122,801,309 88,577,640 83,914,983 66,951,310
3,257,098,899 $ 3,012,834,786 $ 2,991,810,621 $ 2,753,562,035 $ 1,562,195,240
hOo
a a te of Hawaii General Excise & Use ̂Transient Accommodations Fuel"Environmental ResponseLiquorTobaccoInsurancePublic Service CompaniesBanks & Other Firancial CorpCorporate IncomePersonal {Individual Net) IncomeInheritance arid EstateReal PropertyConveyanceRental Motor/Tour Vehicle Surcharge Hospital and Nursing Home'Licenses, Permits & Others Unemployment Compensation
Sub-Total
Cgupti^Real Property Liquor Licenses & Fees Utility Franchise Motor Vehicle Weight® Licenses, Permits & Others
612,688,9155,091,233
26,701,85867,430,35628,762,825
612,148,852 $ 4,366,209
24,717,900 69,057,308 26,282,065
624,815,3554,461,326
25,181,02562,623,44124,014,718
488,572,5384,091,689
19,248,19351,307,91716,831,601
333,670,0143,561,653
18,048,71132,504,308
9,644,793Sub-Total $ 740,675,187 $ 736,572,334 $ 741,095,865 $ 580,051,938 $ 397,429,479TOTAL $ 3,997,774,085 $ 3,749,407,120 $ 3,732,906,486 $ 3,333,613,973 $ 1,959,624,719
a. Effective January 1, 1987.b. Includes county fuel tax collections; see Table 14 for detail.c. Includes payments of estimated taxes less refunds.d. Includes withheld and estimated taxes less refundse. Effective January 1, 1992.f. Hospital portion of tax repealed on June 22, 1994.g. Includes state motor vehicle weight tax and registration fee; see Table 14 for detail.SOURCE; Department of Taxation and Department of Accounting and General Services, State of Hawaii and the County Finance Directors' Annual Reports.
TABLE 14A LLO C A TIO N OF STATE AN D C O U N TY TA XES
Hawaii - Fiscal Years 1995 and 1996 (In Thousands)
1996 Allocated to
Type of Taxes State
1995 Allocated to
Total State HonohJu Maui Hawaii Kauai Total
1,432,486 $ 1,363,920 $ - $ $ - $ - $ 1,363,920115,747 19,299 34,680 17,930 14,627 11,510 98,046139,935 77,334 44,708 5,745 5,613 2,501 135,90137,811 38,362 38,36239,572 35,386 35,38659.164 62,271 62,271
104,131 100,505 100,50517,109 17,048 17,04848,438 30,249 30,249
999,928 925,704 925,70417,540 16,438 16,4385,669 6,952 6,952
21,951 21,465 21,46510,104 16,601 16,601
183,526 122,801 122,80123,985 21,104 21,104
ro
State.CoHectlons General Excise $ 1,432,486Trar^ient Accommodations 23,552Fuel 78,909Liquor 37.811Tobacco 39,572Insurance 59.164Public Service Companies 104,131Banks i Financial Corp. 17,109Income - Corporate^ 48,438
- Indjvidual* ̂ 999,928Inheritance & Estate 17,540
Conveyance 5,669Rentain-our Vehicle Surcharge 21.951Nirsing Home Facility 10,104Unemployment Comp. 183,526Licenses & Other 23,985
40.762 21,074 17.192 13,16745.990 6,792 5,820 2,423
Sub-Total - State $ 3,103,876 $ 86,752 $ 27,866 $ 23,012 $ 15,590 $ 3,257,096 $ 2,875,436 $ 79.388 $ 23,675 $ 20,240 $ 14,011 $ 3,012,751CountY Collections
Real Property $ - $ 416,987 $ 72,108 S 92,512 $ 31,082 $ 612.689 $ - $ 419,113 $ 74,270 $ 91,200 $ 27,566 $ 612,149Liquor Licenses - 2,683 1,365 693 350 5,091 - 2,050 1,126 849 341 4,366Utility Franchise - 18,518 3,188 3,423 1,573 26,702 - 17,146 2,970 3,216 1,386 24,718Motor Vehicle W e i^ t 37,628 22,774 3,057 2,302 1,669 67,430 38,747 23,357 2,919 2,300 1,734 69,057All Other 1,917 21,007 2,423 2,841 577 28,765 1,346 19,578 2,104 2,639 702 26,368
Sub-Total - Coixities $ 39,545 $ 481,969 $ 82,141 s 101,771 $ 35,251 $ 740,677 $ 40.093 $ 481,244 $ 83.389 $ 100,204 $ 31.729 $ 736,658TOTAL $ 3,143,421 $ 568,721 $ 110,007 $ 124,783 $ 50,841 $ 3,997,773 $ 2,915,527 $ 560,632 $ 107,064 $ 120,444 $ 45,740 $ 3,749,409
NOTE: Detail may not add to total due to rounding.a Act 185, SLH 1990 provides 95% of total collections for revenue sharing with the counties in fixed proportions, for data reflecting collections by tax district, see Table 11 b Includes environmental response tax; excludes fuel retail dealer permits and penalty and interest on delinquent fuel taxesc. Includes amounts paid on declared estimated taxes less refunds.d. Includes delinquent collections from Personal Net Income Tax including payments for withheld and declared estimated taxes less refunds.SOURCE: Department of Taxation and Department of Accounting and General Services, State of Hawaii; the County Finance Directors' Annual Reports, and Table 13.
HAWAII STATE AND COUNTY TAX COLLECTIONSFiscal Year 1996
CHART 4
P y .., .X .A .X ..X . ,A ,A .A A ,A .A ,A ,. .. A A. j, GENERAL EXCISE A A ..f j > > > $1,432,486,481—35.7% > ':i '
''■-i '-l '-l'D '-i "i -j -i '-I D -j -1 -I "-AA"• < -...J--.A w -..4 -...J
•. “•_ •. •. -4>. > >. A. A. A. 'a. 'a. 'a. a.
. .* .a ..a .a X .a a .a .,a .a ! > -̂XXX-XX.X.X,XX^.A.Aa^....J..A A . ’ ■X.
TOTAL $4,010,113,271
100.0%
-X.A
07O^hoi
^0 CJ O <x/1
44m a w o o (
' c? O C5 <3 C> lA J PERSONAL INCOME K , $999,928,324—24.9% ̂ , -
0 o CO a
' O ci? .0 ^
REAL PROPERTY & OTHER TAXES ;;S612.688,915—15.3%X
CORPORATE INCOME. BANKS & FINAN. INST. “ $65,547,014—1.6%
STATE FUEL, _MOTOR VEHICLE WEIGHT
& OTHER TAXES^ $134,161,118—3.4%
TRANSIENT ACCOM M ODATIONS $91,633,175— 2.3%
UNEMPL. COMP. & LICENSES $220,544,590—5.5%
STATE SPECIAL AND OTHER FUNDS
$354,705,708— 8.9%
COUNTY FUEL $61,025,234— 1.5%
MOTOR VEHICLE W EIGHT & OTHER L ie.
$90,358,127— 2.3%
NOTE: Details do not agree with Tables 13 and 15 due to different sources.a. Includes $19,290,455 in transient accommodations tax revenues for the Convention Center Special Fund. SOURCE; Departments of Taxation, and Accounting and General Services. State of Hawaii, and
County Finance Directors' Annual Reports,
22
TABLE 15LIQUID FUEL TAX COLLECTIONSState of Hawaii - Selected Fiscal Years
Type of FuelTax Per Gal. Fiscal 1996^ 19 1991
OAHU Gasoline Other H ig h w a / Other Non-Hwy. Aviation Small Boat'
16.0 11.0& 160
1.0 1.0
1.0& 32.5
STATE TAX REVENUES
$ 42,094,510 $ 41,072,511 $ 41,949,8032,945,881 2.713.028 3,106,604
637,954 850,365 620,6496,786,979 6.254.094 6,389,573
16,615 16,531 16,767
27,321,5081.928,127
605,6747,020,022
16,993
TOTAL OAHU $ 52,481,939 $ 50,906,528 $ 52,083,396 $ 36,892,323MAUI
Gasoline 16.0 $ 8,218,386 $ 7,985,223 $ 7,971,806 $ 4,979.096Other Highway^ 11.0& 16.0 509,379 457,389 514,400 290.679Other Non-Hwy. 1.0 363,633 351,077 381,313 478,883Aviation 1.0 168,286 136,729 85,144 65,704Small Boat" 1 .0& 29 .0 - 411
TOTAL MAUI - $ 9,259,683 $ 8,930,417 $ 8,953,074 $ 5.814,363HAWAII
Gasoline 16.0 $ 9,523,931 $ 9,446,285 $ 9,333,106 $ 6,150.080Other H ig h w a / 11 0 & 16.0 957,442 898,034 909,688 522,204Other Non-Hwy. 1.0 217,131 246,349 240,797 255.503Aviation 1.0 67,210 66,910 66,729 48,445Small BoaT 1.0 & 24 8 3,528 2,488 1,796 3.784
TOTAL HAWAII - $ 10,769,245 $ 10,660,068 $ 10,552,118 $ 6,980,015KAUAI
Gasoline 16,0 $ 3,752,445 $ 3,692,744 $ 3,644,439 $ 2,585,067Other H ig h w a / 11.0& 160 165,842 350,848 220,168 76,984Other Non-Hwy 1.0 309,144 311,679 313,772 260,107Aviation 1.0 10,786 9,023 7,413 1,697Small Boat" 1.0 & 26.0 ~ -- *•
TOTAL KAUAI - $ 4,238,218 $ 4,364,295 $ 4,185,793 $ 2,923,855
ALL COUNTIESGasoline $ 63,589,273 $ 62,196,763 $ 62,899,154 $ 41,035,750Other Highway .. 4,578,544 4,419,299 4,750,860 2,817,995Other Non-Hwy 1,527,862 1,759,470 1,556,531 1.600.167Aviation _ 7,033,261 6,466,757 6,546,859 7,135,868Small B o a f 20,143 19,019 18,975 20,776
TOTAL ALL COUNTIES -- $ 76,749,082 $ 74.861,306 $ 75,774,379 $ 52,610,556
COUNTY TAX REVENUESOAHU
Gasoline 16.5 $ 43,408,767 $ 42,354,765 $ 43.259,237 $ 40,979,809Other Highway^ 11.0 & 16.5 3,036,636 2,796.269 3.202,062 2,891,228
TOTAL OAHU $ 46,445,402 $ 45,151,034 $ 46.461,299 $ 43,871,037MAUI
Gasoline 13.0 $ 6,464,677 $ 5,489,841 $ 5,296.738 $ 4,071,323Other H ighw a / 9.0 & 13.0 396,162 313,503 339,877 237,341
TOTAL MAUI - $ 6,860,839 $ 5,803,344 $ 5,636,614 $ 4,308,664
HAWAIIGasoline 8.8 $ 5,237,320 $ 5,195,076 $ 5,132,199 $ 4,916,703Other Highway^ 6.0 & 8.8 526,581 493,903 499,848 417,293
TOTAL HAWAII - $ 5,763,900 $ 5,688,979 $ 5,632,046 $ 5.333,996KAUAI
Gasoline 10.0 $ 2,344,118 $ 2,307,168 $ 2,275,851 $ 2,343,820Other H ighw a/’ 7 0 & 10 0 103,669 219,428 137,750 68,498
TOTAL KAUAI $ 2,447,788 $ 2,526,596 $ 2,413,601 $ 2,412,318ALL COUNTIES
Gasoline . . S 57,454,882 $ 55,346,849 $ 55,964,025 $ 52,311,655Other Highway 4,063,047 3,823,104 4,179,536 3,614,360
TOTAL ALL COUNTIES $ 61,517.929 $ 59,169,954 $ 60,143,560 $ 55,926,015
NOTE; Detail may not add to total due to rounding: excludes state environmental response barrel tax.a. Rate in cents per gallon.b. Lower rate for liquid petroleum gas, higher rate for diesel fuel.c. Fuel other than gasoline at 1 cent per gallon. Tax rate on gasoline reflects state and county fuel tax.d Includes $8,419 In 1996, $8,376 in 1995, $8,458 in 1994 and $20,776 in 1991 allocated to the counties. SOURCE: Reports of the Department of Taxation, State of Hawaii.
23
TABLE 16STATE GENERAL SALES TAX DATA
Tax Rates as of January 1, 1997
Credit Granted Medical PrescriptionRetail Rales Other Against Food Services Drugs
Slate State Local Rates" Income Taxes Taxable' Taxable Taxable"
HAWAII 4.0 % - % 0.5 % No Yes Yes NoAla. 4.0 3.0 - No Yes No NoAlaska — 8.0 - No Yes No NoAriz. 5.0 3.0 - No No No NoArk. 4.6 2.0 - No Yes No NoCalif. 6.0 2.25 — No No No NoColo. 3.0 4.0 — No No No NoConn. 6.0 — — No No No NoDel. No state or local sales taxFla. 6.0 1.0 - No No No NoGa. 4.0 2.0 — Yes Yes No NoIdaho 5.0 2.0 _ Yes Yes No NoIII. 6.25 2.5 _ No Yes No YesInd. 5.0 — - Yes* No No NoIowa 5.0 1.0 — No No No NoKans. 4.9 2.0 ... No Yes No NoKy. 6.0 - No No No NoLa. 4.0 4.0 _ No Yes No NoMo. 6.0 _ _ No No No NoMd. 5.0 - — No No No NoMass. 5.0 - _ No No No NoMich. 6.0 - ~ No No No NoMinn. 6.5 1.0 _ No No No NoMiss. 7.0 — _ No Yes No NoMo. 4.225 2.375 - No Yes No NoMont. No state or lrx:al sales taxNeb. 5.0 1.5 - No No No NoNev. 6.5 0.25 No No No NoN .H . No stale or lor^l sales taxN .J . 6.0 3.0 - No No No NoN .M . 5.0 1,875 - Yes Yes Yes YesN. Y. 4.0 4.25 _ No No No NoN. C. 4.0 2.0 _ No Yes No NoN. D. 5,0 1.75 No No No NoOhio 5.0 2.0 _ No No No NoOkla. 4.5 5.0 - Yes Yes No NoOre. No state or local sales taxPa. 6.0 1.0 - No No No NoR. 1. 7.0 - ~ No No No NoS .C . 5,0 1.0 _ No^ Yes No NoS. D. 4.0 2.0 Yes* Yes No NoTenn. 6.0 2.75 - No Yes No NoTexas 6.25 2.0 _ No No No NoUtah 4.750 2.5 - No Yes No NoVt. 5.0 — - No No No NoVa. 3.5 1.0 - No Yes No NoWash. 6.5 1.7 0.484 No No No NoW . Va. 6.0 — - No Yes No NoWise. 5.0 0.5 — No No No NoWyo. 4.0 1.0 _ Yes* Yes No NoD. C. - 5.75 — No No No No
a. Generally on tangible personalty only, although a few states (inclurting Hawaii) tax selecteri services. Local rate is highest allowed or imposed.
b. Hawaii levies tax on wholesaling, producing and manufacturing; Washington on manufacturing and wholesaling.
c. Food for homo consumption; restaurant meals are generally taxable. Illinois imposes 1% tax on food.
d. Generally limited to prescription medicine and drugs, although some states exempt various other medical items such as patent medicines, baby supplies, eyeglasses & artificial limbs. Exemption limited to persons over age 65 in Alabama. Illinois imposes 1% lax on drugs.
o. Refund granted to low income elderly or disabled persons.
SOURCE: State Tax Guide, All States Unit, Commerce Clearing House, Inc.
24
TABLE 17STATE FUEL, TOBACCO AND LIQUOR TAXES
Tax Rates as of January 1, 1997
Motor Fuel Tax' Tobacco Taxes(Cents Per Gallon) Cigarettes Other Liquor'
Slate Stale Local (Cents Per Pack) Products (Per Gallon)HAWAII 16.0 16.5 60.0 40% Whise. $5.75Ala. 16.0“ 13.0 16.5 Yes 56% Retail”Alaska 8.0 0.02 29.0 25% WhIse. $5.60Ariz. 18.0 - 58.0 Yes 3.00Ark. 18.5 - 31.5 23% WhIse. $2.50+3% RetailCalif. 18.0 1.0 37.0 31.2% Whise. 3.30Colo. 22.0“ _ 20.0 20% Whise. 2.28Conn. 38.0“ _ 50.0 20% Whise. 4.50Del. 23.0“ 24.0 15% Whise. 3.75Fla. 4.0 7.0 33.9 25% Whise. 6.50Ga. 7.5+3% Retail 12.0 13% Whise. 4.92Idaho 25.0 - 28.0 40% Whise. (d)III. 19.0“ 11.0 44.0 18% Whise. 4.00Ind. 15.0“ - 15.5 15% Whise. 2.68Iowa 20.0“ - 36.0 22% Whise. (d)Kans. 18.0“ - 24.0 10% Whise. 2.50Ky. 15.0“ _ 3.0 No $1.92+9% Whise.La. 20.0 - 20.0 Yes 2.50Me. 19.0“ - 37.0 Yes 65% W hlse.+$1.25Md. 23.5“ „ 36.0 No 1.50Mass. 21.0 — 76.0 Yes 4,05 ^Mich. 15.0 - 75.0 16% Whise. 13.85% Retail”Minn. 20.0 - 48.0 35% Whise. 5.03Miss. 18.0 3.0 18.0 15% Whise. 2.50”Mo. 17.0 - 17.0 10% Whise. 2.00Mont. 27.0“ 18.0 12.5% Whise. 26% Retail”Neb. 26.4 - 34.0 15% Whise. 3.00Nev. 24.0“ 9.0 35.0 30% Whise. 2.05N .H . 18.0 - 25.0 Yes (d)N .J . 10.5“ - 40.0 24% Whise. 4.40N .M . 17.0“ 2.Ct
1.0^21.0 25% Whise. 6.05
N Y . 8.0 56.0 20% Whise. 6.42N. C. 22.0 - 5.0 2% Whise. 31.5% Retail”N. D. 20.0 - 44.0 28% Whise. 4.05Ohio 22.0 - 24.0 17% Whise. 6.38”Okla. 16.0“ _ 23.0 Yes 5.57Ore. 24.0 4.0 38.0 35% Whise.
$1.00+^'*^% Net”Pa. 12.0 .. 31.0 NoR. 1. 28.0 - 61.0 20% Whise. 3.75S .C . 16.0 - 7.0 Yes $2.71+9% SurtaxS. D. 18.0 1.0 33.0 10% Whise. 3.93Tenn. 20.0“ 1.0 13.0 6% Whise. $4.00 + 5%Texas 20.0 _ 41.0 Yes 2.40 ,Utah 19.0 - 26.5 35% Retail 13% Retail”VI. 15.0“ - 44.0 41% Whise. 25% Retail”Va. 17.5“ 2% Retail 2.5 No 20% Retail”Wash. 23.0 _ 81.5 74.9% Whise.
5% detail”W . Va. 20.5 _ 17.0 NoWise. 23.7 _ 44.0 20% Whise.Wyo. 9.0 _ 12.0 No 0.94”D C . — 20.0 65.0 No 1.50
a. Gasoline for use on public highways. Local rate is highest imposed.b. Rate for diesel for use on public highways may differ.c. Rates apply on distilled spirits not in excess of 100 proof.d. Monopoly states. Revenues received through markup plus taxes except markup only
in Oregon.e. On leaded gas in New York City.
SOURCE: Slate Tax Guide. All States Unit, Commerce Clearing House. Inc.
25
TABLE 18STATE PERSONAL INCOME TAX DATA
At January 1, 1997
Federal Steps Personal ExemptionInc. Tax Tax Rate in or Credit”
Slate Deduct.* Min. On First Max. Over Range Single DependentHAWAII No 2.0% $3,000 10.0% $41,000 8 $1,040' $1,040'Ala. Yes 2.0% $500 5.0% $3,000 3 $1,500 $300Alaska No personal income taxAriz. No 3.0 10,000 5.6 150,000 5 2,100 2,300Ark. No 1.0 2,999 7.0 25,000 6 20” ' 20”Calif. No 1.0 4,908 9.3 32,207 6 67“ 67”Colo. No 5% of federal taxable incomeConn. 4.5% of modified federal AGI 12,000 _
Del. No 3.1 2,000* 6.9 30,000 7 1,250 1,250Fla. No personal income taxGa. No 1.0 1,000 6.0 10,000 6 1,500 2.500Idaho No 2.0 2,000 8.2 40,000 8 Same as federalIII. No 3.0% of modified federal AGI 1,000 1,000Ind. No 3.4% of modified federal AGI 1,000' 1,000Iowa Yes 0.4 1,089 9.98 49,005 9 20” ' 40”Kans. No 4.4 20,000 7.75 30,000 3 2,000 2,000Ky. No 2.0 3,000 6.0 8,000 5 20” 20”La. Yes 2.0 10,000 6.0 50,000 3 4,500 1,000Me No 2.0 8,250 8.5 33,000 4 2,100 2,100Md. No 2.0 1,000 5.0 3,000 4 1,200 1,200Mass." No 5.95% on earned income 2,860 1,000Mich. No 4.4% of modified federal AGI 2,400 2,400Minn. No 6.0 16,090 8.5 52,790 3 Same as federal'Miss. No 3.0 5,000 5.0 10,000 3 6,000 1,500Mo. Yes 1.5 1,000 6.0 9,000 10 1,200' 400Monl. Yes 2.0 1,900 11.0 64,600 10 1,520 1,520Neb. No 2.62 2,400 6.99 26,500 4 _ _
Nev. No state income taxN. H. No 5% of interest and dividend income over $1,200 2,400 2,400N .J . No 1.4 20,000 6.37 150,000 6 1,000 1,500N .M . No 1.7 5,500 8.5 65,000 7 Same as federal'N .Y . No 4.0 5,500 7125 13,000 5 _ 1,000N .C . No 6.0 21,250 7.75 100,000 3 2,500 60N. D. Yes 2.67 3,000 12.0 50,000 8 Same as federal'Ohio No 0.693 5,000 7.004 200,000 9 750 850Okla. Yes 0.5 1,000 7.0 10,000 8 1,000' 1,000Ore. Yes 5.0 2,200 9.0 5,500 3 124 124Pa No 2.8% fiat rateR. 1 No 27.5% of adjusted federal liability Same as federal'S .C . No 2.5 2,280 7.0 11,400 6 Same as federal'S. D. No personal income taxTenn. No 6.0% on dividend and interest income 1,250Texas No state income taxUtah Yes 2.55 750 7 3,750 6 1,913 1,913VI. No 25% of federal liability Same as federalVa. No 2.0 3,000 5.75 17,000 4 800 800W ash. No state income taxW . Va. No 3.0 10,000 6.5 60,000 5 2,000 2,000Wise. No 4.9 10,000 6.93 20,000 3 — 50”Wyo. No state income taxD. C. No 6.0 10,000 9.5 20,000 3 1,370 1,370
a. Generally limited to federal laxes paid on income taxed by state. Maximum amounts deductible limited by certain states.
b. States granting tax credits in lieu of personal exemptions.c. Additional credits deducted directly from lax liability and designed to relieve the burden of taxes
other than income taxes; i.e., sales, properly, and/or local incomes laxes. Limited to elderlyin some stales. Adjusted for inflation in California, Iowa, Montana, and South Carolina.
d. Addilional rales; Massachusetts, 12% on interest, dividends and capital gains.e. FirsI $2,000 is nol laxable.SOURCE: Slale Tax Guide, All Stales Unil, Commerce Clearing House, Inc.
26
TABLE 19STATE CORPORATION NET INCOME TAX DATA
Rates and Estimated Burdens on Selected Incomes At January 1, 1997
State
S tate/Federal*Corporation
Tax Deductible Tax Rate
Net O perating
Loss'’ $
Estimated State Incom e Tax on Net Taxable Incom e' of
5,000 $ 50,000 $ 500,000
HAW AII Yes/No 4.4% to $25,000 6.4% over $100,000 CF-15, CB-3 $ 211 $ 2,324 $ 28,900
Ala. No/Yes 5.0% CF-15, CB-3 $ 214 $ 2,141 $ 16,785Alaska No/No 1 % to $10,000
9 4% over $90,000 CF-15, CB-3 50 1,500 43,040Ariz, Yes/No 9.0% CF-5 413 4,128 41,284Ark No/No 1 % to $3,000
6.5% flat rate over $100,000 CF-5 70 2,440 32,500Calif, No/No 9.3% CF-15 465 4,650 46,500Colo. No/No 5% CF-15, CB-3 250 2,500 25,000Conrr. No/No 10,75% CF-15, CB-3 538 5,375 53,750Del. No/No 8.7% CF-15, CB-3 435 4,350 43,500Fla. No/No 5.5% CF-15,CB-3 275 2,750 27,500Ga. Yes/No 6.0% CF-15, CB-3 283 2,830 28,302Idaho No/No 8% + $10 CF-15, CB-3 410 4,010 40,010III. No/No 4.8% + 2.5% '’ CF-15, CB-3 365 3,650 36,500Ind. No/No 7.9% CF-15, CB-3 395 3,950 39,500Iowa NoA^es 6% to 25,000
12% over $250,000 CF-15, CB-3 279 3,219 43,181Kans. No/No 4.0% + 3.35% over $50,000 CF-10 200 2,000 35,075Ky. No/No 4% to $25,000
8.25% over $250,000 CF-15, CB-3 200 2,250 36,375La. No/Yes 4% to $25,000
8% over $200,000 CF-15, CB-3 171 1,889 23,283Me. No/No 3,5% to $25,000
8.93% over $250,000 CF-15, CB-3 175 2,858 41,743Md. No/No 7.0% CF-15, CB-3 350 3,500 35,000Mass. No/No 14.0% 700 7,000 70,000Mich. No/No Single business tax of 2.30% levied in lieu of corporate income taxMinn. No/No 9.8% CF-15, CB-3 490 4,900 49,000Miss. No/No 3% to $5,000
5% over $10,000 CF-15, CB-3 150 2,350 24,850Mo. No/Yes 6.25% CF-15, CB-3 268 2,681 21,072Mont. No/No 6.75% CF-15, CB-3 337 3,375 33,750Neb, Yes/No 5 58% to $50,000
7.81% over $50,000 CF-15, CB-3 279 2,790 37,935Nev. No state corporation income taxN, H, No/No 7.0% 350 3,500 35,000N. J. No/No 9 0% 450 4,500 45,000N. M No/No 4 8% to $500,000
7.6% over $1,000,000 CF-5 229 2,290 22,901N. Y. No/No 9.0% CF-15, CB-3 450 4,500 45,000N. C. No/No 7 75% CF-15, CB-3 388 3,875 38,750N. D. No/Yes 3% to $3,000
10.5% over $50,000 CF-15, CB-3 222 2,217 31,309Ohio Yes/No 5.1% to $50,000
8.9% over $50,000 CF-15, CB-3 243 3,214 39,991Okla. No/No 6 0% CF-15, CB-3 300 3,000 30,000Ore. No/No 6.6% .. 330 3,300 33,000Pa. No/No 9.9% 500 4,995 49,950R. 1, No/No 9.0% CF-15, CB-3 450 4,500 45,000S. C. No/No 5.0% CF-15 250 2,500 25,000S. D. No state corporation income taxTenn. No/No 6.0% .. 300 3,000 30,000Texas No state corporation income taxUtah No/No 5.0% CF-15, CB-3 250 2,500 25,000Vt. No/No 5.5% to $10,000
8.25% over $250,000 CF-15 275 3,465 39,490Va No/No 6.0% CF-15. CB-3 300 3,000 30,300W ash. No state corporation income taxW. Va. No/No 9.0% CF-15. CB-3 450 4,500 45,000Wise. No/No 7.9% CF-15 395 3,950 39.500Wyo. No state corporation income taxD C. No/No 9 5% + 5.0% surtax CF-15, CB-3 499 4,988 49,875
a Deduction limited to federal tax on income taxed by the state Limited to 50% of federal taxes paid.b. Number of years carried forward and/or carryback of net operating loss; carrybacks ususally limited to enactment
year. Some states also grant new businesses further relief.c. "Net taxable income" is income net of all deductions and exemptions except any allowed for federal or state
corporate income taxes paid.d. Additional personal property replacement tax on net income.SOURCE; State Tax Guide, All States Unit, Commerce Clearing House, inc. Estimated tax liability computed by
the Tax Foundation of Hawaii
27
^300
TABLE 20REAL PROPERTY VALUATIONS IN HAWAII
Fiscal 1997 - By County® (Dollars in Thousands)
Type of Property Honolulu Maul Hawaii Kauai Total PercentGovernment: Federal
State Counties
Public Utilities®ChurchesCharitable Organizations Schools
4,311,1708,879,8484,010,414
672,3561,129,043
784,171
17,179607,348205,48353,488
126,537100,312
82,746822,464178,52342,76778,38876,035
18,769 475,018
95,070 18,270 45,489 58,649
732
4,429,864 10,784,678 4,489,490
786,881 1,379,457 1,019,167
2.86.92.9 0.5 0.9 0.7 0.5
Hospitals 498,193 29,346 9,585 9,852 546,976 0.4Miscellaneous Exempt” 10,242,608 407,576 636,757 140,794 11,427,735 7.3All Other 87.744.768 14,681.444 11.595.342 6,185,531 120.207.085 77.1Total Valuations® $ 119,000,655 $ 16,242,528 $ 13,564,163 $ 7,048,174 $ 155,855,520 100.0Exemptions
Government $ 17,201,432 $ 830,010 $ 1,083,733 $ 588,857 $ 19,704,032 12.6Public Utilities® 672,356 53,488 42,767 18,270 786,881 0.5Churches 1,129,043 126,537 78,388 45,489 1,379,457 0.9Charitable Organizations 784,171 100,312 76,035 58,649 1,019,167 0.7Schools 728,084 13,815 41,556 732 784,187 0.5Hospitals 498,193 29,346 9,585 9,852 546,976 0,4Homeowner 9,083,197 1,182,904 1,534,277 594,265 12,394,643 8.0Other” 1,918,925 197,098 304,994 192,809 2,613,826 1.7
Sub-Total Exemptions $ 32,015,401 $ 2,533,510 $ 3,171,335 $ 1,508,923 $ 39,229,169 25.2Taxable Values $ 86,985,250 $ 13,709,018 $ 10,392,828 $ 5,539,251 $ 116,626,347 74.8Less 50% of Appeals 1,874,212 234,881 113,588 100,541 2,323,222 1.5Net Taxable Values $ 85,111,038 $ 13,474,137 $ 10,279,240 $ 5,438,710 $ 114,303,125 73.3
NOTE: Detail may not add to totals due to rounding.a. Gross valuations assessed at 100% of fair market value.b. Exempt from property taxation; subject to selective sales public service companies tax.c. Includes exemptions for disabled and handicapped, government leases, property used for low-moderate income housing, Hawaiian
homes land, cemetery, alternate energy, co-ops, government leases, foreign consulates, roadways, etc.d. Includes valuations for taxable and nontaxable properties; not comparable to prior years.SOURCE: Property Technical Office, Real Property Assessment Division, Department of Finance, City & County of Honolulu,
N lCD
TABLE 21TRENDS IN REAL PROPERTY TAX BASE
State of Hawaii: By County®(in Thousands)
Fiscal Year Honolulu Maul Hawaii Kauai All Counties'’
1997 $ (85,111,038) $ (13,474,137) $ (10,279,240) $ (5,438,710) $ (114,303,125)Improved Residential - Land 34,255,677 1,535,217 1,129,257 . . 36,920,151
- Bldg. 8,406,430 699,178 709,171 9,814,779Unimproved Residential - Land 1,012,524 261,332 301,798 __ 1,575,654
- Bldg. 43,508 127 29,316 72,951Homeowner - Land — 2,106,144 1,123,766 „ 3,229,910
- Bldg. — 1,030,047 832,724 __ 1,862,771Single Family - Land — — — 1,123,899 1,123,899
- Bldg. — — — 512,770 512,770Homestead - Land — _ — 805,131 805,131
- Bldg. — - - 395,702 395,702Hotel/Resort - Land 2,598,091 905,800 441,930 241,913 4,187,734
- Bldg. 2,045,128 2,093,317 457,983 353,020 4,949,448Apartment - Land 7,918,914 478,689 381,140 287,039 9,065,782
- Bldg. 11,659,513 1,152,863 874,260 475,118 14,161,754Commercial - Land 6,521,422 578,179 355,582 274,985 7,730,168
- Bldg. 4,022,314 326,585 389,259 209,763 4,947,921Industrial - Land 4,161,332 528,049 204,646 119,625 5,013,652
- Bldg. 1,500,177 353,382 182,716 76,993 2,113,268Agricultural - Land 429,455 864,358 1,865,329 329,550 3,488,692
- Bldg. 91,537 331,408 706,888 139,037 1,268,870Conservation - Land 374,532 204,837 273,356 82,716 935,441
- Bldg. 70,484 24,625 20,119 11,449 126,677
1996 $ 88,077,497 $ 13,890,122 $ 10,849,200 $ 5,247,005 $ 118,063,8241995 86,906,885 13,790,168 10,618,893 5,073,724 116,389,6701994 86,289,400 14,139,074 10,811,707 4,713,916 115,954,0971993 82,576,699 14,381,025 9,220,303 5,415,079 111,593,1061992 70,751,651 12,669,660 7,323,120 5,198,986 95,943,4171991 50,923,331 9,964,765 6,299,589 3,892,839 71,080,5241990 40,767,834 8,121,952 5,508,659 3,128,119 57,526,5641989 35,953,810 6,695,724 4,859,335 2,710,380 50,219,2491988 33,648,322 6,053,507 4,563,339 2,364,791 46,629,959
NOTE: Detail may not add to totals due to rounding.a. Net assessed valuations for tax rate purposes increased to 100% of fair market value.b. Excludes federal leased properly assessable to lessee but not included for lax rate purposes.SOURCE: Compiled by the Tax Foundation of Hawaii from reports of the Property Technical Office, Real Property Assessment Division, Department
of Finance, City and County of Honolulu and the Department of Taxation, State of Hawaii.
TABLE 22TRENDS IN REAL PROPERTY COLLECTIONS
state of Hawaii: By County
Fiscal Year Honolulu Maui Hawaii Kauai All Counties
1997 (Est.)' $ (404,247.964) $ (72.964,884) $ (85,185,427) $ (31,594.422) $ (593.902,697)Improved Res 139.830.910 10.613,376 15,626.638 166,070.932Unimprov. Res 4.139.645 1.241,930 3,267.166 0.640.742Homeowner - 10.976,669 8,706.381 - 19,683.049Single Family - 7.561,136 7.561,136Homestead — — — 4.511,062 4.511,062Hotel/Resort 44.760,631 23.992.936 8,312,156 4,612.307 81.678,029Apartment 68,916,063 7,749,072 11,242,610 5,899,587 93.808,132Commercial 89,727,193 5,880,966 6,864,522 3,789.231 106.261.912Industrial 48,179,442 5.729.302 3,599,546 1,540,181 59.048.470AgricuKural 4,688,928 5,679.889 24.661,838 2,983.180 38,013.835Conservation 4.005,144 1.089.945 2.904.572 697,738 8,697.398
199619951994199319921991199019891988
416.987.000 $419.113.000427.534.000419.092.000 388.537.043 343.046,128 302,149,646 267,906,788 258,839,950
72.107.70574,269,68579.326.559 72,546,143 66,902,666 58,728,74548.254.559 38.427,620 33,925,485
92,512,15191,200,03489,537,49579,000,33467,921,99659,132,03151,651,91045,394.04742,802,549
27.566.13327.566.133 28,417.301 33,182,996 33,098,638 27,665,634 23,494,700 20,904,803 18.222.385
609,172.989612,148,052624.815,355603,821,473556.460.343488,572.530425,550.815372,633,258353,790.369
NOTE: Detail may not add to totals due to rounding
a. Totals Include tax on certain federal leased property not allocated by class, but excludes minimum tax
SOURCE: Compiled by the Tax Foundation of Hawaii from reports of the Property Technical OfTice.Real Property Assessment Division, Department of Finance, City and County of Honolulu and the Department of Taxation, State of Hawaii.
TABLE 23TRENDS IN REAL PROPERTY TAX RATES
State or Hawaii: By County (Rates for $1 ,000 Taxable Values)
Fiscal Year Honolulu Maui Hawaii Kauai Average*
1997 Average Rate“ $ 4.75 $ 5,41 $ 8,29 $ 5 01 $ 5.20Improved Residential - Land 3 12 4 75 850 3.35
- Bldg. 3 92 4 75 8 50 _ 4 31Unimproved Residential - Land 392 475 10.00 _ 5 22
- Bldg. 3 92 4.75 8.50 _ 5 76Homeowner - Land - 350 4.45 303
• Bldg, 350 4.45 3 92Single Family - Land — - 4 93 4 93
- Bldg. — 3 94 3 94Homestead - Land _ 4 04 4 04
- Bldg. _ 3 10 3.18Hotel/Resort - Land 964 800 1000 7.99 9 23
- Bldg. 9.64 800 850 7.59 8 69Apartment ■ Land 352 4 75 10 00 7 99 400
- Bldg. 3 52 4 75 050 7 59 406Commercial • Land 8 51 6 50 10 00 7 99 8.41
- Bldg. 851 6 50 0 50 7.59 034Industrial - Land 8 51 650 1000 7 99 835
-Bldg 851 6 50 850 7 59 8 14Agricultural - Land 900 4 75 1000 7.39 8.33
- Bldg. 900 4 75 8 50 3 94 7.06Conservation - Land 900 4 75 1000 7 09 8 26
- Bldg. 9.00 4.75 050 3.94 7.64
1996 Average Rate $ 4 89 $ 5 46 $ 8 44 $ 5 08 $ 5 331995 ^ 4 89 5 46 8 44 5 06 5 331994 “ 501 5 58 8,54 605 5 451993 ” - 5 04 5 44 6 86 6 11 5 461992 " 534 5 53 9.13 6 23 5 701991 " " 6 84 596 909 7 07 6901990 “ - 7.71 5.96 909 7 39 7.601909 " •* 1988 ̂ "
7 30 7.40
906 9 08
7 517.49
a. State average rates computed by dividing 'Taxes to be raised’ by total county taxable values.b. Tax rate at 100% net assessed value.
SOURCE: Compiled by the Tax Foundation of Hawaii from reports of the Property Technical Office, Real Property Assessment Division, Department of Finance, City and County of Honolulu and the Department of Taxation, State of Hawaii
30
SOURCES OF COUNTY GOVERNMENT REVENUEPercentage Distribution - By Counties
Fiscal Y e a r-1 9 9 6
CHART 5
Liquid Fuel TaxTAXES
CO
j M oto r Vehicle W eight Tax
I NON-TAX REVNUES
Real Property Tax ▼
Federal Grants O ther Taxes
DepartmentalOther Revenues
f
SOURCE: Tables 24-27.
TABLE 24OPERATING REVENUES® - CITY AND COUNTY OF HONOLULU
Selected Fiscal Years
Source Q( Revenue 1996 199S 1994 1991 196^"
TaxesReal Property Liquid Fuel Utility Franchise Motor Vehicle Weight
416,987,000 $45.990.00018.518.00022.774.000
419,113,000 $44.708.00017.146.00023.357.000
427,534,000 $46.005.00017.106.00018.882.000
343,046,128 $ 43,441.775 13,599,331 23,227,470
242.051,06118,176,83913.492,03412,152,622
Sub-Total Taxes 504,269,000 $ 504,324,000 $ 509,527,000 $ 423,314.712 $ 286.672.556
Liquor Licenses & Fees $ 2,603,000 $ 2,050,000 $ 2,127,000 $ 1,983,117 $ 1,761,486Parking Meter Fees 4,605.000 4,651,000 4,197,000 3,902.218 2,640.105Other Licenses & Fees 21,007,000 19,578,000 18,624,000 10,446,491 7,000,811Fines, Forfeits & Penalties 498,000 638,000 800,000 584,379 131.234Departmental Earnings^ 229,555,000 234.012.000 194,671,000 177,763,108 60,628,488Mass Transit 31.656,000 25,924,000 20,574,000 18,920,123 18,682,775
State GrantsAct 155' 7,734,416Other Unrestricted'* 40,762,000 34,600,000 31,453,000 25,104,786 -
Others 7,080,000 6,006,000 6,383,000 10,572,893 651,235Sub-Total State Grants $ 47,842,000 $ 40,686.000 $ 37,836.000 $ 35,677,679 S 8,385,651Federal GrantsHawaii Housing AuthorityMiscellaneous
$ 52.016.000 54,000
70.178.000
$ 49.215.000 70,000
67.654.000
$ 56,139,000177,000
104,707,000
S 32,919,884251,935
33,415,543
$ 87,429,743332,275
25,670,367TOTAL $ 964,363,000 $ 948,802,000 $ 949,379,000 $ 739,187,189 $ 499,335,491
NOTE Detail may not add to totals due to roundinga Excludes loan, bond, revolving, trust funds, and Board of Water Supply revenues Includes bus transportation and
H-Power revenues; totals for prior years revised to reflect adjustments b Includes rentals, interest, and other earningsc. Act 155, SLH 1 ^ 5 , repealed general excise tax sharing and authorized state-aid 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 unless a county function is subsequently incorporated as a state function. Repealed by Act 338, SLH 1989
d Designated for "improvements to infrastructure and/or tourism-related activities "SOURCE Finance Director's Annual Financial Reports. City and County of Honolulu, State of Hawaii
TABLE 25OPERATING REVENUES® - COUNTY OF MAUI
Selected Fiscal Years
Source of Revenue
TaxesReal Property Liquid Fuel Utility Franchise Motor Vehicle Weight
72,107,705 $ 6,792.230 3,187,765 3,057,041
74,269,605 $ 5,745,310 2,969,911 2,918,803
79.326,5595.580,3842,834,7992,917,934
58,728,7454,265,5792,213,6802.864,388
31,558,0522,297,1041.966,3062,116.172
Sub-Total Taxes 65.144.741 $ 85,903,709 $ 90,659,676 $ 68,072.400 $ 37,937,714Liquor Licenses & Fees % 1,365.193 $ 1,126,339 $ 1,064,094 S 937,715 $ 859,980Other Licenses & Permits 2,423,129 2,103,770 2,188,117 2,900,113 1,196,625Fines. Forfeits & Penalties 813,527 979,733 1,182,536 495,182 321,167Departmental Earnings^’ 25,402,017 28,347,004 25,149,525 20.569.496 8,079,396State Grants
Act 155' 2,994.474Other Unrestricted'* 21,074.254 17,929,844 16,261.587 12,979,345Others 7,107,207 6,205,059 5,083,887 3,304.730 2,174,389
Sub total State Grants S 28,181,461 $ 24,134.903 % 21,345,474 S 16,284,075 S 5,168,863Federal Grants S 7,284,608 S 5,313,508 % 6,292,868 % 4,428,270 $ 4,327,413Hawaii Housing Authority 26,331 23.400 23,634 24,556 15,858Miscellaneous 5,323,610 1,668,981 1,704,209 2,192,147 703,809TOTAL $ 155,965,417 $ 149,601,347 149,610,133 $ 115,903,954 s 58,610.825
NOTE: Detail may not add to totals due to rounding
a Excludes loan, bond, revolving, certain trust funds, and water revenues b Includes rentals, interest, garbage collection charges, and other earnings.c Act 155, SLH 1965, repealed general excise tax sharing and authorized state aid 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 unless a county function is subsequently incorporated as a state function. Repealed by Act 338, SLH 1989.Designated for "improvements to infrastructure and/or tourism-related activities."
SOURCE Finance Director's Annual Financial Reports. County of Maui, State of Hawaii
32
TABLE 26OPERATING REVENUES* - COUNTY OF HAWAII
Selected Fiscal Years
Source of Revenue 1996 1995 1994 1991 1986Taxes
Real Property % 92,512,151 S 91,200,034 $ 89,537,495 $ 59,132,031 $ 41.307,064Liquid Fuel 5,819,694 5,612.770 5,504,271 5,268,899 2.079,154Utility Franchise 3,423.144 3,215,547 2.850.761 2,231.025 1,728,196Motor Vehicle Weight 2,302,350 2,300,365 2,312,462 2,312,220 1,771,217
Sub-Total Taxes S 104,057,339 $ 102,328,716 $ 100,204,989 $ 68,944,183 $ 46.965,631Liquor Licenses & Fees $ 693,033 $ 849.282 $ 971.972 $ 790,652 $ 628,578Parking Meter Fees 131,595 135,563 140,001 132,715 119,838Other Licenses & Permits 2.840.700 2,638,604 1,822,582 2.393,353 1,039,961Fines. Forfeits & Penalties 665,479 578,035 489,272 620,968 60,108Departmental Earnings*’ 11,757.736 8,749.773 7,122,108 8,691,386 4,361,910State Grants
Act 155^ _ — _ 4.327.834Other Unrestricted'* 17.192,155 14,626,978 13,266,032 10,588,413 _
Others 11,751,047 11,509,022 11,153,010 8,185,118 3,514,601Sub-Total State Grants S 20.943.202 S 26,136.000 $ 24.419.042 $ 18,773,531 S 7,842,435Federal Grants S 14,607,451 $ 14,319,673 S 12,821,307 $ 8,753,744 $ 9,759,572Hawaii Housing Authority - _ _ 82 11,693Miscellaneous 3,523,431 2,418,046 2.551.573 1.973,724 1,537,523TOTAL s 167,219,966 $ 158,153,892 J 150,542,846 $ 111,074,338 $ 72,327,249
NOTE: Detail may not add to totals due to rounding
a. Excludes loan, bond, revolving, certain trust funds and water revenues, Hilo hospital, and Act 97 special funds.b. Includes rentals, interest, charges for culture and recreation, highways and streets, sewer, sanitation, and
miscellaneous revenues.c. Act 155, SLH 1965, repealed general excise tax sharing and authorized state-aid 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 unless a county function is subsequently incorporatedas a state function. Repealed by Act 336, SLH 1989.
d. Designated for "improvements to infrastructure and/or tourism-related activities."SOURCE; Finance Director's Annual Reports, County of Hawaii, State of Hawaii.
TABLE 27OPERATING REVENUES* - COUNTY OF KAUAI
Selected Fiscal Years
Source of Revenue 1996 1995 1994 1991 1986
TaxesReal Property Liquid Fuel UtJirty Franchise Motor Vehicle Weight
S 31,082.059 $ 2,423,310 1,572,949 1,668,820
27.586.133 S 2,501,330 1,386,442 1,734,148
28,417,301 $ 1,322,074 2.389.465 1,777,810
27.665.634 S 2.388.195 1,204,149 1,676,715
17,873,837726,000862,175
1,206,558Sub-Total Taxes $ 36,747,138 $ 33,188,053 $ 33,907,450 $ 32,934,693 % 20,868,570Liquor Licenses & Fees s 350,007 S 340,586 S 298,260 $ 380,204 $ 311,609Other Licenses & Permits 577,175 701.666 710,656 1,091.644 407,396Departmental Earnings** State Grants
8,203,109 8,041,636 7.069.463 7,791,650 3,300,446
Act 155' _ _ 3,116,321Other Unrestricted'* 13.167.111 11,510,110 10,525,265 9,106,926 _
Others 4,593,364 28,009.429 6,142,320 115,429 536,769
Sub-Total State Grants % 17,760,475 S 39,519,539 S 16,667,585 S 9.224,355 S 3,653,090Federal Grants $ 49.247.190 $ 39,701,103 $ 53.764,173 $ 6,745,532 $ 6,063,682Miscellaneous 2,576.368 1,299,927 574,763 166,522 249.003
TOTAL s 115,461,482 S 122,792,512 $ 113,292,350 $ 58,334,600 $ 34,653,795
NOTE; Detail may not add to totals due to rounding.
a. Excludes loan, bond, revolving, certain trust funds and water revenues.b. Includes rentals, interest garbage collection charges, developer contributions, and other earnings.c. Act 155, SLH 1965, repealed genera! excise tax sharing and authorized state-aid grants based on each coun t/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 unless a county function is subsequently incorporatedas a state function. Repealed by Act 338, SLH 1989.
d. Designated for "improvements to infrastructure and/or tourism-related activities."SOURCE; Finance Director's Annual Reports. County of Kauai, State of Hawaii.
33
TABLE 28TA X E S LE V IE D IN HAW AII
As of January 1, 1997
KIND OF TAX. LEGAL REFERENCE. BRIEF DESCRIPTION AND REVENUE DISTRIBLTnON REPORTS DUE AND S OF TOTAL COLLECTIONS
u
COCTl
PERSONAL INCOME TAX (Chapter 235) - On net incomes of individuals Rates are: first $1,500, 2.0%; next $1,000, 4.0%: next $1,000, 6.0%; next $2,000, 7.25%; next $5,000, 8.0%; next $5,000, 8.75%, next $5,000, 9.5%; and over $20,500,10%. Capital gains taxed at a maximum of 7.25%. Deductions generally follow federal law. Exemptions are; individuals. $1,040 per person (double for those over 65); blind, deaf, or disabled persons, $7,000; estates. $400; simple trusts, $200; complex trusts. $80; and 1st $1,750 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. Food Tax Credit of $27 per exemption granted regardless of income. Additional credit of $50 per qualified exemption granted to renters with AGI of less than $30,000. Medical services tax credit granted for nursing facilities expenses only. Credits are deducted from tax liability and refunds are granted when credits exceed liability. Distribution: State general fund and state election campaign fund
CCRPORATE INCOME TAX (Chapter 235) - On net income of corporations up to $25,000 at 4 4%. over $25,000 but not over $100,000 at 5 4%, and 6 4% over $100,000. Capital gains rate is 4% Deductions include bad debts, depreciation, business expenses, interest on loans, losses from operations (carried back three years and fonward fifteen years), and state and local taxes (federal income taxes are not deductible). Distribution: State general fund.
ESTATE 8 TRANSFER TAX (Chapter 236D) - On shares of net estates having situs in Hawaii and federal estate tax liability Tax is equal to the credit for state death taxes allowed on the federal estate tax return Where an estate has no federal estate tax liability, then there is no state tax liability Applicable to estates of persons dying after 6/30/83 Distribution: State general fund.
GENERAL EXCISE (Gross Income) TAX (Chapter 237) - On gross Income, gross receipts, or gross proceeds of all business activities at following rates: 0.5% on wholesaling, certain intermediary services, manufacturing, producing, canning and blind, deaf or totally disabled persons; 0.15% on insurance solicitors; 4% on retail sales of goods, services and other activities. Distribution: State general fund (up to $5 million per year to the Bond Reserve Fund)
TRANSIENT ACCOMMODATIONS TAX (Chapter 2370) - On gross rental or gross rental proceeds derived from the furnishing of transient accommodations at 6% rate. Applicable only to rental of such accommodations for less than 180 days. Gross income does not include taxes collected and passed on under HRS chapter 237 and as of 7/1/90, taxes collected under HRS chapter 237D. Distribution: 16.66% to state convention center special fund, of the remainder, 5% to state general fund and 95% to various county funds.
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 income 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 Motor carriers, common carriers by water, and contract carriers taxed at 4% of gross income and are subject to property tax but exempt from general excise tax Distribution: State general fund.
PUBLIC UTILITY FRANCHISE TAX (Chapter 240) - On gross operating income of certain public utilities (electric and gas companies) at 2.5% rate. Distribution: County highway fund
BANKS AND OTHER FINANCIAL CORPORATIONS TAX (Chapter 241) - On net incomes, as defined, at 7.92% on banks, building and loan associatKins, ir^ustnal 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 24.8^ per gallon in Hawaii County to 32 5p in Honolulu for highway use (includes 16d state tax) except LPG at 2/3 of rates. Off-highway rates for diesel, LPG and aviation fuel at 1c 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.
ENVIRONMENTAL RESPONSE TAX (Chapter 243) - On distributors at 5c per barrel or fractional part of a barrel of petroleum product sold to any retail dealer or end user. Distribution: State environmental response revolving fund.
LIQUOR TAX (Chapter 244D) - Rates per gallon, as follows: $5.87 on distilled spirits. $2 06 on sparkling wines, $1.34 on still wines, $0.83 on cooler beverages, $0,91 on beer, and $0.52 on draft beer. Distribution' State general fund.
TOBACCO TAX (Chapter 245) - On wholesalers at 30 per cigarette and 40% of wholesale price tor ail other tobacco products. Distribution: State general fund.
PROPERTY TAX (County Ordinances) - On real property, land and improvements. Assessments at 100% of "fair market value." Minimum exemption for owner-occupied homes is $40,000, with multiple exemptions based on age. Various rates for land, improvements and classes of property. Average fiscal year 1997 rates per $1,000 net assessed value are:Oahu, $4.75; Maui. $5.41; Hawaii, $8.29; and Kauai. $5.81. Personal property not taxed. Distribution: Respective county general funds.
CONVEYANCE TAX (Chapter 247) - On actual and full consideration paid for the transfer of realty, including leases and subleases, a tax of 100 per $100 is imposed Minimum tax on each transaction is $1.00 Certain exemptions are allowed. Distribution: 50% to state general fund. 25% to state natural area reserves special fund, and 25% to state rental housing trust fund
MOTOR VEHICLE WEIGHT (Chapter 249) - On weight as follows: Oahu, commercial vehicles, 2.000/lb., passenger vehicles, 1.250/lb; minimum $12 on motor vehicles. $1 on others. Hawaii, commercial 1,00/lb.: passenger 0.50/lb and a $6 minimum. Maui, commercial 1.50/lb.; passenger 0.750/lb. and a $6 minimum. Kauai, commercial 2.00/lb., passenger 0.750/lb. with $12 minimum. State tax of 0.750/lb. to 1.250/lb., and $3 annual minimum, $150 annual maximum. Distribution: State tax to state highway fund, and county tax to respective county highway funds.
RENTAL MOTOR VEHICLE AND TOUR VEHICLE SURCHARGE TAX (Chapter 251) - On rental motor vehicles at $2 a day or any portion thereof on passenger carrier tour vehicles as follows $65 per month for vehicles seating twenty six passengers or more; $15 per month on vehicles seating eight to twenty-five persons, Pislribution: State highway fund
NURSING FACILITY T/kX (Chapter 346E) - On nursing facility income at 6%. Distribution State health care revolving fund through state general fund.
INSURANCE PREMIUMS TAX (Chapter 431) - In lieu of general excise and net income taxes, on gross premiums as follows: life insurance. 2.75%; surplus line brokers, 4 68%, casualty and other insurance, 4.7%, 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.
20th day of 4th month after close of income year. Withholding returns due on or before 15th day (10th day if annual liability in excess of $100,000) of following month. Estimates of income on 20th of April, June, September and January.
20th day of 4th month after end of income year. Income estimates due 20th of September and January.
Personal representative of estate to file return. Return and payment due nine months after death.
Monthly by the end of the following month. Annual summary and reconciliation return by 20th day of 4th month following the tax year.
Monthly by end of following month. Annual summary and reconciliation return by 20th of 4th month following tax year
Monthly by the end of the following month.
On or before the 20th of the 4th month following the close of the tax year
One month after end of calendar year
April 20, or 20th of 4th month after fiscal year ends 0*her insUllm<mts due 20th of 2nd, 5th, and 8th months.
Monthly on or before end of following month.
Same as fuel tax
Monthly on or before end of following month.
Monthly on or before end of following month.
Varies by county Semi-annual payments.
Not later than 90 days after the taxable transaction
Monthly, quarterly, or annually, depending on prior year's liability.
Monthly by end of the following month
On or before the 15th day of February. May, August, and November,
Variable by month.
26.22%
1.27%
0.46%
36.54%
3.03%
1.01%
2.73%
0.70%
0.45%
3.63%
0.04%
0.99%
1.04%
16.06%
0.15%
1.77%
0.58%
0.26%
1.55%
1.52%
a Legal reference is to Hawaii Revised Statutes, (1968), as amendedb. Based on fiscal 1996 state and county tax collections (see Table 13). excluding unemployment compensation
SOURCE Compiled from the Hawaii Revised Statutes (1968), as amended, and county ordinances.
TABLE 29FEDERAL TAX COLLECTIONS IN HAWAII
By Source - Selected Fiscal Years (Dollars in Thousands)
Source 1996 1995 1994 1991 1986Income and Profits Taxes
Indiv. income & Employment* Corporate income & Profits
$ 4,025,998 403,869
$ 3,947,239 371,960
$ 4,039,074 389.484
$ 3,954,688 475,494
$ 2.025.180 227,174
Sub<Total Income & Profits $ 4,429,867 $ 4,319,199 $ 4,428,558 $ 4,430,182 $ 2,252,354Excise Taxes
Alcoholic Beverages’* TobaccoManufacturers' Excise
Gasoline Others
Retailers' Excise Miscellaneous Excise
Telephone & Teletype Air Trans, of Persons Others*
Unclassified Excise
8,848
5,215224
2,161
7,51112,201
1,847(1,032)
Sub-Total Excise Taxes $ 51,664 $ 61,020 $ 70,788 $ 62,514 $ 36,975EstateGiftUnemployment Insurance
$ 65,512 6,940
19,273
$ 55.593 4,817
21,110
$ 85,516 6,995
21,787
$ 56,983 3,109
17,746
$ 29,316 2.684
15,698
TOTAL $ 4,573,256 $ 4,461,739 $ 4,613,644 $ 4,570,534 $ 2.337,028
NOTE: Totals may not add due to rounding; excise tax detail not available.
a. Includes withholding, FICA, individual income, and railroad retirement taxes.b. Includes receipts from customs. Alcohol and tobacco lax detail not available after 1986 due to transfer
of collection responsibility; may not be comparable to previous years.c. Includes taxes on tires, sporting goods, firearms, and vehicle fuel economy.d. Includes taxes on diesel and special fuels and motor vehicle chassis, parts, etc.e. Includes taxes on highway vehicles over 26,000 lbs., exempt organizations and pension fund penalties,
amounts collected or adjusted for repealed or expired taxes.f. Contains amounts paid into depositories but not yet classified; negative data represents
reclassification of amounts previously reported as unclassified.SOURCE: Internal Revenue Service, U.S. Deparlmenl of the Treasury, Washington, D C.
TABLE 30 FEDERAL GRANTS TO HAWAII
Grants to State General and Special Funds Selected Fiscal Years
Purpose 1996 1995 1994 1991 1986
Highways $ 177,600,872 $ 173,166,808 $ 213,422,009 $ 150.917,072 $ 41,648,311Airports 23,643,371 11,743,889 30,290,494 42,755,109 7,171,941National Guard 7,995,827 5,329,489 2,351,399 1,939,997 790,084Health
Public Health 51,997.195 49,331,404 42,685,436 29,046,186 15,893,076Hansen's Disease 2.976,000 1,406.000 2,900,210 5,008,442 1,800,640
EducationElem. - Secondary Act 18,565,330 17,299,205 17,386,746 14,345.000 10,559,368
Other Education 171,754,460 169,618,509 150,345,731 121,268,780 90,443,799Public Welfare
Dependent Child 118,465.525 107,799,629 101.954,769 62,571,641 42,252,844Aged and Other 507,939,488 433,203,736 400,963,746 224,928,277 134.279.960
Natural Resources 9,281,152 10,895,183 8,670,111 6,230,246 19,749,899Employment Security 30,468,783 31,531,194 86,357,828 16,527,922 18,369,617Emergency Employment 13,136,811 14,233,524 13,221,714 11,941,921 10,479,138Miscellaneous 84,729,749 66.431.539 60,840,959 38,586.700 24,826,820TOTAL $1,218,554,544 $1,091,989,197 $1,131,391,152 $ 726,067,295 $ 418,265,499
NOTE; Detail may not add to total due to rounding.
SOURCE: Compiled by the Tax Foundation of Hawaii from the Annual Reports of the Comptroller. Department of Accounting and General Services, State of Hawaii
36
TABLE 31PER CAPITA FEDERAL EXPENDITURES
Direct Programs, Payments to Individuals, and Grants to State and Local Governments, By State: FY 1997
stateTotal Expend.
Amount Rank
Salaries and Wages Direct Payments to Individual
Grants* Defense Non-Def. Soc. Sec. Medicare Other'
AllOther”
Hawaii $6,964 $ 998 $1,693 $ 270 $1,162 $ 548 $ 1,180 $ 1,113U.S. 5,263 846 246 366 1,327 763 790 925Ala.AlaskaAriz.Ark.Calif.Colo.Conn.Del.Fla.Ga.IdahoIII.Ind.IowaKans.Ky.La.Me.Md.Mass.Mich,Minn.Miss.Mo.Mont.Neb.Nev.N.H.N.J.N.M.N.Y.N.C,N.D.OhioOkla.Ore.Pa.R.l.S.C.S.D.Tenn.TexasUtahVI.Va.Wash.W . Va.Wise.Wyo.D.C.
5,6877,7194,8545,0214,9865,0615,4634,7165,6004,7794,6964.440 4,283 4,754 4,8205.440 5,321 5,784 7,683 6,110 4,159 4,287 5,502 5,868 5,839 4,713 4,225 4,298 4,910 7,191 5,272 4,678 6,757 4,533 5,221 4,512 5,434 5,956 5,004 5,622 5,320 4,544 4,097 4,631 7,857 5,405 5,732 4,024 5,507
43,689
143
32 2830 271936 163438444735332023 12
4 8
49 46 18 10 1137484531
52539
7422643 21
9291524 415040
2221351 17
1
8062,140
737905837628888860580731774 781 604 693 624 947
1,0241,109
775 1,040
740 843 961 783
1,127741 586 718 820
1,2441,344
8461,676
744757880854
1,159794
1,330849678658
1,020522801
1,157700
1,5875,179
3431,228
236148265362123289245405156128
7942
258294200316504
83 44 39
328172172278202
94143423
60412497132477
57113405351208
68260312
671,192
48084 36
3152,204
329881329275281507290 254 278 357 362327 224 289 354 288 275291 979 378 236 310 236390 505 310 289315 289 500328 246 401 253316 381 326 314 201 484 420 301 362 387 488 335391 228 466
19,720
1,402608
1,3381,5251,0491,0521,5851.463 1,725 1,079 1,206 1,350 1,451 1,578 1,425 1,400 1,235 1,478 1,137 1,440 1,461 1,259 1,316 1,4831.3891.389 1,233 1,353 1,502 1,143 1,4481.343 1,366 1,445 1,384 1,419 1,678 1,6121.343 1,373 1,372 1,029
9041,3761,1471,2391,7421.463 1,258 1.039
858268685797733536914721
1,150632493769699669716741935682747
1,027781573790823599587603585872515914640657771783601
1,062917630619818642385599568558870619547
1,098
1,022857803 983 824 809 573804 962 806 764 647 535 559 667 872 857 932
1,208756558568
1,039723885669854638671
1,046679751829662910787778959923763829790714708
1,259929
1,049526798
3,240
9271,736
726388997
1,1661,089
346660770941439691924775899796975
2,3331,385
338695830
1,4941,163
738457595613
2,320498439
1,332527595386623591762844 963845 762 474
2,6811,062
439453534
11,210
a. Includes grants to state and local governments for Medicaid, aid to families with dependent children, housing assistance, job training, water treatmeni, community development and highway and mass transit.
b. Includes military and civilian defense wages and salary payments.c. Includes retirement, disability payments, supplementary security income, food stamps, veterans'
benefits, and student grants and loans.d. Includes all procurement contracts including the U.S. Postal Service.
SOURCE: "Federal Expenditures by Stale for FY 1997," FES/97, Bureau of the Census, U.S. Department of Commerce, Washington, D.C., April 1998. NB - Data for FY 1996 not issued by Dept of Commerce.
37
U.S.
FEDERAL TAX COLLECTIONSFiscal Year 1996
(In Millions of Dollars)
CHART 6
HAWAII
u00
ESTATE & GIFT $17,592— 1%
EXCISE TAXES $55,599—1%
UNEMPLOYMENT—$19— :1%
EXCISE TAXES $52— 1%
NOTE; Does not include alcohol and tobacco tax collections. SOURCE: Tables 8 and 29.
TABLE 32FEDERAL BUDGET RECEIPTS, EXPENDITURES AND PUBLIC DEBT
Selected Fiscal Years (Dollars in Millions)
1997 1996 1995 1992 1967% of Total Amount
% ofTotal Amount
% ofTotal
% ofAmount Total Amount
%ofTotal
BUDGET RECEIPTS*Individual Income Taxes Corporate Income Taxes Employee Taxes & Contributions® Excise Taxes
Federal Funds Trust Funds
Estate and Gift Taxes Customs DutiesMiscellaneous Receipts ____
$ 737,466 46.7182.293 11.5539.371 34.2
27,831 1.829,093 1.819,845 1.317,928 1.125,465 1.6
$ 656,417 4 5 2171.824 11.8509,414 35.1
25,447 1.828,567 2.017,189 125.018,670 1.325,534 1.8
$ 590.244 43.7157,004 11.6484.473 35.8
26,941 2.030,543 2.314.763 1.110,301 1.428,561 2.1
$ 475,964 43.6100.270 9.2413,689 37.9
21,836 2.023,733 2.211,143 1.017.350 1.627,284 2.5
S 392.557 45.983,926 9.8
303,318 35.5
14.844 1.717,613 2.1
7,493 0.915,085 1.819.518 2.3
COCO
TOTAL RECEIPTS $ 1,579,292 100.0 5 1,453,062 100.0 S 1,351,830 100.0 $ 1,091,279 100.0 854,353 100.0
BUDGET EXPENDIIURES*National Defense $ 270,473 16.9 s 265,748 17.0 $ 272,066 17.9 $ 298,350 21,6 S 281,999 28.1International Affairs 15,228 1.0 13,496 0.9 16,434 1.1 16,107 1.2 11,649 1.2General Science, Space & Tech. 17,174 1.1 16,709 1.1 16,724 1.1 16,409 1.2 9,216 0.9Agriculture 9,032 0.6 9,159 0.6 9,778 0.6 15,205 1.1 26.606 2.6Natural Resources & Energy 22,852 1.4 24,458 1.6 27,014 1.8 24,525 1.8 17,435 1.7Transportation 40,767 2.5 39,565 2.5 39,350 2.6 33,332 2.4 26,222 2.6Community Devel. & Housing (3.619) (0.2) 213 0.0 (7,167) (0.5) 17,757 1.3 11,486 1.1Education & Manpower Training 53,006 3.3 52,001 3.3 54,263 3.6 45,248 3.3 29.724 3.0Health 123,843 7,7 119,378 7.6 115,418 7.6 89,497 6.5 39,967 4.0Income Security 786,159 49.1 749.890 48.1 716,194 47.3 603,631 43.7 405,755 40.4Veterans' Benefits & Svcs. 39.313 2.5 36,985 2.4 37,890 2.5 34,064 2.5 26.750 2.7Law Enforcement & Justice 20,197 1 3 17,548 1.1 16,216 1.1 14,426 1.0 7,563 0.8Net Interest 244,013 15.2 241,090 15.4 232,109 15.3 199,421 14.4 138,652 13.8General Government 10,701 0.7 9,911 0.6 12,213 0.8 11,125 0.8 5,944 0.6General Purpose Fiscal Asst 2,067 0.1 1,981 0.1 1,622 0.1 1,865 0.1 1,621 0.2Less; Undistributed Off
setting Receipts ( 49,973) (3.1) ( 37,620) (2.4) ( 44,455) (2.9) ( 39,280) (2.8) ( 30,455) (3 6)TOTAL EXPENDITURES $ 1,601,235 100.0 s 1.560.512 100.0 s 1,515,729 100.0 s 1,381,681 100.0 $ 1,004,122 100.0
Surplus or (Deficit) $ ( 21,943) _ $ (107,450) _ $ (163.899) _ s (290,402) _ s (149,769) -
Gross Federal [>ebt^ S 5,369,707 - $ 5,181,934 - $ 4,921,018 “ s 4,002,136 - % 2,346.125
NOTE: Detail may not add to totals due to rounding.a. Includes both federal and trust funds.b. Includes unemployment insurar>ce and other insurance and retirement contributions.c. At the end of the fiscal year; revised.SOURCE: "Budget of the United States Government," Fiscal Year 1999, Executive Office of the President, Office of Management and Budget, Washington, D.C.
TAX COLLECTIONS IN HAWAIITotal, Federal, and State-Local
(In Millions of Dollars)
CHART 7
$8,400 $8,400
$3,150 —$3,000------$2,850 $2,700 $2,550 $2,400 $2,250 $2,100 $1,950 $1,800 $1,650 $1,500 $1,350 $1,200 $1,050
$900 $100
01993 1994 1995 1996
NOTE: Excludes state unemployment compensation tax.1996 data for federal tax collections excludes alcohol and tobacco taxes.
SOURCE: Compiled by the Tax Foundation of Hawaii from reports of the County Finance Directors and State of Hawaii; and Internal Revenue Service.
40
TABLE 33HAWAII STATE GENERAL FUND FINANCES
Fiscal Years Ending June 30 (In Thousands)
FiscalYear Receipts Expenditures
Excess or Changes in Residual Equity UnreservedCont. Approp. Transfers* Surplus/(Deficit)
1997 $ 2,997,557 I( 3,128,731 $ (131,174 $ 2,943 $ 67,360 $ 332,5001996 3,028,986 3,082,130 ( 53,144 33,502 93,320 393,3711995 2,918,687 3,194,203 275,516 59,225 288,757 319,6931994 2,991,039 3,188,513 (197,474 67,803 104,489 247,2271993 2,787,216 3,036,533 2 4 9 ,3 1 / 118,284 76,163 272,4091992 2,653,257 2,946,431 (293,174 (45,191) 9,013) 327,2791991 2,651,579 2,594,086 57,493 (153,829) 13,476) 674,6571990 2,414,821 2,364,824 49,997 (202,793) 20,075 456,3171989 2,341,479 1,953,329 388,150 (109,522) 120,000) 629,1881988 2,075,731 1,810,331 265,400 (133,936) — 470,5601987 1,889,774 1,667,986 221,788 (19,679) - 339,096
Note: Change in data format reflects changes in reporting, a. Adjusted for equity transfers to and from non-general fund sources
SOURCE; Annual Financial Reports of the Complroller, Department of Accounting and General Services, Stale of Hawaii.
Millions of Dollars
$1,0001--------------------
900
CHART 8GENERAL FUND FINANCIAL POSITION
State of Hawaii
800
700
600
500
400
300
200
too
% OF GENERAL FUND REVENUES(right scale)
Percent of Revenues
30.0%
25.0%
1990 1991SOURCE: Table 33.
20.0%
15.0%
10.0%
5.0%
0.0%
HOW GOVERNMENT SPENDS YOUR MONEY
state government operating expenditures topped $6 billion during fiscal year 1996. This amount was 3.9% higher than 1995 despite the stagnant economic conditions in Hawaii. Public welfare expenditures remained the largest function for state government for the second year in a row. Expenditures for public welfare rose by 3.1% to $1.04 billion. The economy and the poor job market were no doubt major factors in the increased demand for social welfare sen/ices.
Declining state tax revenues forced cutbacks in other programs. Even programs designated as being “high priority” by policymakers felt the pinch. Public school (K-12) expenditures fell by 3.5% to $863 million. Expenditures on higher education fell by 7.3% to $548 million. Not counted within these categories are overhead expenses such as pension and health insurance benefits or debt service for facilities required by these programs.
Pension contributions on behalf of state employees increased by 40% to $268 million in 1996. The increased funding requirement was due to lower investment gains. State lawmakers engaged in financial engineering and amended actuarial assumptions for projected wage increases. This lowered the retirement system’s unfunded obligation from $1.6 billion to $1.2 billion.
County government budgets were squeezed on the revenue side by falling property assessments and tax revenues and on the expenditure side by higher nondiscretionary expenses. Total county government expenditures rose at a 0.6% rate, slower than the state’s inflation rate.
Among the counties’ non-discretionary cost items are pension contributions and debt service payments. The pension system for county government employees is part of the public employee retirement system which administers the plan for state government employees. Given the increased funding requirements for the state, it was not surprising that county pension funding costs rose 31% to $97 million in fiscal 1996.
Overall debt service costs increased 8.2% to $186 million in fiscal 1996. The counties, Honolulu in particular, have become more reliant on issuing debt to pay for public infrastructure. County officials have found it difficult to finance capital improvements with cash as county revenue growth remained sluggish in 1996. Another reason was the low market interest rates for municipal bonds which some viewed as a bargain. Finally, some counties attempted to take advantage of the dormant Hawaii construction industry by using debt to pump up demand. These factors have contributed to boosting the share of the budget now claimed by debt service. Counting all fund types, debt service payments have risen from 6% of total operating expenditures in fiscal 1986 to more than 13% in fiscal 1996.
42
TABLE 34PER CAPITA DIRECT GENERAL EXPENDITURES
State and Local Government - Fiscal 1995®
Rank TotalPublicEduc.^*
HigherEduc. Hwy.
HealthWelfare‘s
PoliceFire
Control"
Int. on Debt
AllOther*
HAWAII 4 $ 5,657 $ 833 $ 560 $ 1,455 $ 231 $ 298 $ 365 $ 1,616
U S. Av. 4,362 1,026 369 293 221 202 217 749
Ala.AlaskaAriz.Ark.Calif.ColoConn.Del.Fla.Ga.IdahoIII.Ind.IowaKans.Ky.La.Me.Md.Mass.Mich.Minn.Miss.Mo.MontNeb.Nev.N. H.N. J.N. M. N. Y.N. C. N. D. Ohio Okla Ore.Pa R. I.S. C.S. D.Tenn.TexasUtahVt.Va.Wash. W. Va. Wise. Wyo. D. C.
43 1
41 511325
7 11 283142 2744 21324819 24 23
9178
47 502930 2234
616
3391833491426 103738 4645352040 123615
5 2
3,70010,360
3,7593,2294,6044.185 5,191 4,869 4,082 4,041 3,728 4,118 3,643 4,209 3,984 3,538 4,2894.186 4,202 4,916 4,346 5,162 3,572 3,337 4,062 4,058 4,206 3,927 5,314 4,373 6,545 3,813 4,311 3,949 3,426 4,594 4.173 4,899 3,889 3,864 3,627 3,630 3,926 4,278 3,793 4,863 3,906 4,505 5,459 7,764
7201,918
923764920 999
1,2341.069
950 991 953 977996 972
1,015805862997
1,048 1,029 1,177 1,308
820921
1,106 1,138
8751.004 1,418
8961,461
863891
1.005951
1,064950
1.069 893 947 766 986
1.0421,073
9791.155
9821,1671,3241,147
441494402305347472274611255331407323 441 531481 341 341 300 383 234 486 410 406 293 409482 305 300 330 572 333 449 614 347 368 453324 322 389 305 367 370 568 510 381 469 339 480 589 166
2771,099
244291213301312434307268397316241482465273 269 347 249 342 233 418 319 284 428 426 416 264 354 526 326 268 536 251 257 329 249 322 193 524274 243 247 409 331 389 384 370 665 200
1,3211,550
8851,0521,406
9521,4901,1011.076 1,301
9251,1121,0401,195
9161,0481,6271,393
9791,6311,2861,6101,156
920832
1,014830
1.077 1,418 1,134 2,244 1,217
9361,212
9471,2061,3141,4741,428
8341,2591,009
8661,045
9391,3271,1801,1831,3553,101
156328230127300211280185 280176 169 246145 162186 130 194 149 239 267 196 172136 184 138144 286 189 298 209 318 171 113 211177 223146 279 148137 167 174 163145 191 212
91229191612
145 744 224130 264 204 229 305 213 157 178178 156 182199 140 163179 203 228 185 222131 136 220 167 289185 242 228 241146 171200 160 312 181 228 145 197132 159 215 208180 226186 184 284 429
139841211115209283327390230127117242119138182276259209233305172257125 129 192 108 262 371 265 159 394 108 175 141 137 202 286 350126 188 112 179 141196 190 209 212197 246 562
5003,385
639446945761
1,043773771689583724505547541525575613868880611764478470738579943537989648
1,227591876581428805722854567732549511
603875533
1,548
NOTE: Detail may not add to to ta l due to rounding.a. Includes capita l outlay.b. Includes libraries.c. Includes cash assistance and vendor paym ents under welfare programs, institutional care o f the
needy, adm inistration o f welfare activities, and health, hospital, veterans' services, sewerage, and other sanitation expenditures.
d. Includes financial and other governm ent administration, judicial and legal expenditures.e. Includes airports, corrections, housing and com m unity development, natural resources, parks and
recreation, parking facilities, public buildings, transit subsidies, unemploym ent compensation, water transport, and all other unallocable expenditures.
SOURCE: Bureau of the Census release, U.S. Departm ent of Commerce, W ashington, D C., May 1998
43
CHART 9HOW STATE GOVERNMENT DOLLARS ARE SPENT
Operating Expenditures — By Function State of Hawaii — Fiscal 1996
STATE GENERAL FUND (Dollars in Millions) GENERAL & SPECIAL FUNDS
■fs
UNEMPLOYMENT$234-3.9% CASH CIP
$348— 5.8%
NOTE: See Table 35 for further detail.SOURCE; Compiled by the Tax Foundation of Hawaii from the Annual Report of the Comptroller. State of Hawaii.
-t-o i
TABLE 35STATE OPERATING EXPENDITURES
State of Hawaii - Seiected Fiscal Years®
Functions 1996 1995 1994 1991 1986
General Government - Control $ 108,190,805 $ 118,535,404 $ 113,665,915 $ 98 ,227,350 $ 56,206,899-S ta ff 386,868,696 395,249,395 366,847,769 280,980,327 121,354,069
Public Safety - Police & Fire 9,651,043 12,287,196 11,218,018 5,112,277 2,259,618- Other Protection 156,516,061 164,740,170 176,162,519 151,732,624 90,358,542
Highways 158,990,121 140,775,766 125,105,363 100,074,421 63,664,103Natural Resources 44,995,540 47,779,844 42,560,066 36,239,949 21,411,301Health & Sanitation 173,887,147 189,155,413 186,709,663 152,265,270 111,027,420Hospitals & Institutions 316,030,443 315,107,089 331,924,139 216,147,142 93,581,348Public W elfare 1,039,884,135 1,009,032,971 831,575,136 523,488,310 322,460,917Education - Higher 548,673,338 591,634,512 542,443,057 470,957,340 299,429,206
- Public Education 863,071,465 894,437,194 843,958,255 729,425,061 450,259,231- Libraries & Other 41,732,885 46,322,002 46,351,853 50,598,747 23,534,405
Recreation 37,887,110 43,184,203 37,985,204 37,069,654 16,750,644Utilities & Other Enterprises 314,352,115 280,062,734 286,438,191 229,570,889 132,775,793Debt Service” 607,529,078 500,730,757 460,257,657 377,845,748 259,047,472Retirement & Pension 268,052,218 190,630,100 275,167,612 165,176,331 141,453,551Employees'Health a Hosp. Ins ' 639,156 738,335 621,594 927,286 658,757Unemployment Compensation 233,884,118 219,539,304 243,984,694 68,096,594 63,592,871Grants-in-Aid to Counties 2,826,072 3,843,491 2,375,471 2 ,838,900 18,173,045Urban Redevelop. & Housing 152,857,420 71,154,168 142,609,444 361,601,487 216,363,241Miscellaneous 205,551,321 197,863,761 112,759,900 102,361,764 49,311,933Cash Capital Improvements” 347,812,039 378,089,343 455,369,454 391,184,331_______ 64,663,184
TO TAL $ 6 ,019,882,325 $ 5,810,893,154 $ 5 ,636,090,974 $ 4,551,921,802 $ 2,618,337,551
NOTE; Interfund transfers e lim inated to avoid duplication.
a. Includes genera l, specia l, and proprie tary fund expend itures; unem ploym ent trust fund is treated as a specia l fund.
b. Debt service on revenue bonds re im bursab le from h ighw ay funds are included under H ighw ays; from a irpo rt and harbor funds under U tilities;
from Sand Is land rece ip ts and land revo lv ing trus t funds under M iscellaneous.
c. Health fund expend itures rec lass ified in to genera l governm ent ca tegory in fisca l 1985.
d. Special and revolving funds account for $58,275,227 in 1986, $196,634,475 in 1991. $347,665,940 in 1994, $305,797,476. in 1995, and
$336,675,369 in 1996.
S O U R C E ; C om piled by the Tax Foundation of Hawaii from the Annual Reports o f the C om ptro ller. D epartm ent o f A ccounting and G eneral
S e rvices. State of Hawaii.
TABLE 36OPERATING EXPENDITURES' - CITY AND COUNTY OF HONOLULU
Selected Fiscal Years
Object of Expenditure 1996 1995 1994 1991 1986
General Government Control Staff
Public Safety Police & Fire Other Protection
HighwaysHealth & Sanitation"RecreationInterestBond Redemption Pension & Retirement Econ. & Urban Dev.‘ Mass Transit'' Miscellaneous Cash Capital Improve.
$ 6,845,043 $ 8.428,632 $ 6,963,118 $ 6,539,782 $ 4,627,76879,534,664 84,986,774 83,180,954 64.339.007 40,504,943
157,142,38720,676,74421.291.468
157,469,66553,739,85486,532,23562,499,97766,423,07334,161,711
111,003,41178.151,667
9,544.973
161,304.04421.487,62927,780,139
151,700,87557,856,55287.114.00054.431.00051,277,148 31,022,075
108,533,62478,118,81110,089,638
158,210,14220.574,13526,413.149
143,144,53955,149,19372,323,68587,225,00070,860,34827,926,357
124,452,00063,265,83917,705.394
137,756,29923,964,07126,211.047
114,749,78951,415,02863,950,96427,702,00034,245,74717,213,01886.639,85844,576,32335,161,387
93,008,69015,243,62017,941,77143.973,28930,159,62622,719,99214,255,49438,915,00120,547,63764,717,50827,736,38063,306,471
TOTAL $ 945,016,870 $ 934,130,940 $ 957,393,853 $ 734,464.320 $ 497,658,190
NOTE: Detail may not add to totals due to rounding,
a. Alt funds expended by the county with the exception of certain bond, revolving, loan, and enterprise funds. Excludes urban redevelopment land purchases.
b. Includes expenditures for H-Power garbage-to-energy facility,c. Includes expenditures from redevelopment grants.d. Includes transfers to the bus transportation fund.
SOURCE: Finance Director's Annual Reports, City and County of Honolulu. State of Hawaii,
TABLE 37OPERATING EXPENDITURES' - COUNTY OF MAUI
Selected Fiscal Years
Object of Expenditure 1996 1995 1994 1991 1966General Government
Control $ 2,650,981 $ 2,601,834 $ 2,495.696 $ 1,587,429 $ 1,007,143Staff 9,463,343 9,525,020 9,573,256 13,952,609 6.746,101
Public SafetyPolice & Fire 30,638,460 29,784,404 27,620,106 21,668,601 12,016,832Other Protection 4,866.822 4,986,763 5,014,729 3,903,778 2,309,654
Highways 8,672,651 8,283,009 8,269,763 7,137,575 4,775,590Health & Sanitation 16,058,714 15,092,234 14,105,463 9,011.304 5,191,777Hospitals & Institutions - - - 3,000 210,972Public Welfare 18,457,918 15,303,165 14.315,659 9,895,654 4,087,958Public Schools - - 257,865 192,000 178,992Recreation 12,782,080 10,587,625 9,336,281 6,456,378 4,022,277Interest 7,649,289 6,738,023 5,728,778 6,097,052 2.065,431Bond Redemption 7,165,565 6,950,655 6,468,292 1,423,647 1,857.673Pension & Retirement 11,898,405 8,498,314 11,442,035 5,346.933 3,424,556Miscellaneous 16,282,626 17,402,642 12,306,012 5,447,820 3,667,666Cash Capital Improve. 18,546,696 43,149,139 39,256,240 23,918,827 9,931,632TOTAL $ 165,133,550 $ 178,902,827 $ 166,190,175 $ 116,042,607 $ 61,494,254
NOTE; Detail may not add to totals due to rounding.
a. All funds expended by the county wrth exception of certain revolving and bond fund expenditures, loan repayments, and Act 97, SLH 1965 expenditures; interfund transfers eliminated to avoid duplication.
SOURCE; Finance Director's Annual Financial Reports, County of Maui. State of Hawaii.
46
TABLE 38OPERATING EXPENDITURES* - COUNTY OF HAWAII
Selected Fiscal Years
Object of Expenditure 1996 1995 1994 1991 1986General Government
Control Staff
Public Safety Police & Fire Cither Protection
Highvrays Health & Sanitation Public Welfare Public Schools Recreation InterestBond Redemption Pension & Retirement Mass Transit Miscellaneous Cash Capital Improve.
$ 2,172,246 $14,088,678
41,348,935 11,547,108 5,380,245
12,317,295 12,532.455
230,862 11,031,228 6,067,081 5,327,414
13,326,0082,616,187
11,267,853 2,638,793
$ 151.892,388 $
2,868,717 $ 14,305,961
41,131,57211,091,7854,919,206
10,336,99513,667,483
294,21710,694,2526,245,2355,335,443
10,079,5191,575,452
12,674,2471,892,000
2,356,035 $ 13,532,046
40,397,02610,186,1604,765,7229,780,717
11,232,963290,183
9,587,3256,459,3614,923,187
14,024,0681,087,769
11,543,0413,193,000
2,199,205 $ 11,996,091
32,311,7988,573,0975,130,8817,192,1499,403,341
261,2077,946,3406,324,6062,681,0006,745,780
542,4727,213,1801,027,000
1,619,9047,199,745
19,633,1334,284,2134.264.368 2,572,521 2,444,932
269,9415,408,6114.102.3691.643.000 7,215,243
654,5773,689,2091.181.000
TOTAL 147,112,084 $ 143,358,603 $ 109,548,147 $ 66,182,766
NOTE: Detail may not add to totals due to rounding.
a. All funds expended by county with the exception of certain revolving and bond fund expenditures, loan repayments, Act 97. SLH 1965 funds, and Hilo hospital special fund. Interfund transfers are eliminated to avoid duplication.
SOURCE; Finance Director’s Annual Financial Reports, County of Hawaii. State of Hawaii.
TABLE 39OPERATING EXPENDITURES* - COUNTY OF KAUAI
Selected Fiscal Years
Object of Expenditure 1996 1995 1994 1991 1986General Government
Control $ 2,268,904 $ 1,870,601 $ 1,706,785 $ 1,491,000 $ 894,798Staff 31,148,426 38,846,921 48,148,955 8,436,301 4,871,339
Public Safety Police & Fire 12,164,491 12,398,801 11,550,655 10,414,126 7,176,064Other Protectioh 2,048,109 2,617,949 2,710,384 1,606,407 844,048
Highways 4,189,853 4,136,722 3,929,832 3,874,975 2,861,521Health & Sanitation 3,130,856 3,331,879 3,515,141 3,120,012 1,330,962Public Welfare 26,870,558 16,808,246 15,572,360 2,326,608 948,334Public Schools 86,600 115,704 123,471 138,404 117,497Recreation 3,710,633 3,839,150 3,332,846 2,939,922 2,077,597Interest 2,049,473 2,389,843 2,874,092 2,621,969 1,436,160Bond Redemption 3,570,000 3,365,000 3,190,000 2,105,000 1,233,000Pension & Retirement 6,104,984 4,792,955 6,112,971 2,828,161 3,291,285Salary Adjustment* 404,381 275,017 377,965 50,241 27,798Miscellaneous 7,518,258 7,806,014 7,689,115 6,897,478 696,954Cash Capital Improve. 13,975,258 29,556,116 8,771,575 2,927,282 3,335,866TOTAL $ 119,240,784 $ 132,150,918 $ 119,606,147 $ 51,777,886 $ 31,143,222
NOTE: Detail may not add to totals due to rounding.
a. All funds expended by the county with the exceptioh of certain revolving and bond fund expenditures: loan repayments, and Act 97, SLH 1965 expenditures: interfund transfers eliminated to avoid duplication.
b. Amount not allocated by function.
SOURCE: Finance Director's Annual Financial Reports. County of Kauai, State of Hawaii.
47
OBJECTS OF COUNTY GOVERNMENT EXPENDITURESPercentage Distribution - By Counties
For Fiscal Year-1996
CHART 10
00
GeneralGovernment Public Safety
Highways
0% 10%
SOURCE: Tables 36-39.
50% 60% 70% 80%
TABLE 40 PUBLIC EMPLOYMENT
State and Local Government Full-Time Equivalent Employees Per 10,000 Population, by Function: October 1995
State Rank TotalPublic Higher Educ* Educ. Hwys.
Hfth.Hosp.
PoliceFire
ParksRec** Water
Control®
AllOther®
HAWAII 24 555 202 60* 15 53 42 30 50 95U.S. Av. 536 209 61 21 54 17 35 94Ala.AlaskaAriz.Ark.Calif.ColoConn.Del.Fla.Ga.IdahoIII.Ind.IowaKansKy.La.Me.Md.Mass.Mich.Minn.Miss.Mo.MontNeb.Nev.N. H. N. J.N. M. N. Y.N. C. N. D. Ohio Okla. Ore. Pa.R. I.S. C.S. D.Tenn.TexasUtahVLVa.Wash.W. Va.Wise.Wyo.D. C.
183
402350 2641 20439
214533155
31 1129424447 17 8
386 7
49482541026 1439 1232514616 2234 1330 19 2735 3736 2 1
580757508 555 469547 504 576 500 622 575496 527596 648534 608 536 502497 487582 639 510 647 646 479 481 550 655 612 549597509 599 527 432 491583 558 520 599535 579548 520 516 519 792 845
206243198236 159 206 210 193 182 254 228 188219 239 256238239 254 196220 196 235 238 217 308 265 182 219237 245 210 210 214193 245 198 168 190 222 235194 278 203 286 231165 226 210 306166
71 64 69 62 55 88 46 91 43 4969 6172 109 101 687045 5338 78 89 78 557576394647 109 38 78 113 647371 46 59 66 70 70 62 108 73 64 66 66 73 102 20
2662162912222429171929171929362224351917 15 2732 2236331829 24 26 24 22 332030 24 201920 39 22 17 17 36 24 24 38 22 51 14
1012624 5249 435059 52 96 6334 66 68 70 39 88 30 33 3943 57 11451 366044 17 3867 7968 4648 62 4625 29 93 36 57 5938 1449523935 132 106
36403935 38384232 47 463649 352939 2740 3543 5133 26374030 3241 395039 5335 26 43 413431 4938 27 374032 263633 2337 40 110
165117 1619 21 10 152018 26 20 131920 19 2217 19 8 1319 2913 28 23 22 914 269 14 37 121820101415 2816 16 20 18 16 21 21 17 32 8
76677 10 3 38 83544 76 653 75456 46 73453 54787456 68 7 64 65 7 4 7 11
29 744334 323935 45403044 353233 443337353136 303832294034 44 28 4949 44 2841 3834403341 32 43 2830 32 403135343250 60
881909785977984 10891 1027887 68 6672 81 8279 104 81 7588 75 7790 125 83928791 15288 8385 88 88 94 85 89 758990 79 8392 119 63 8973
348
NOTE; Detail may not add to total due to rounding.a. Includes instructional and other local school staff and library personnel.b. Includes natural resources.c. Includes financial and other governmental administration, judicial and legal hjnctions.d. Includes public welfare, social insurance administration, air and water transport corrections, housing;
sewerage and other sanitation, public service enterprises other than water, and all other and unallocable functions.
e. 1992 data; the University of Hawaii did not provide 1994 data to the Bureau of the Census. Omission of data may affect rank and total for Hawaii.
SOURCE; Bureau of the Census release, November 1997. U.S. Department of Commerce, Washington. D.C,
49
TABLE 41 AVERAGE MONTHLY EARNINGS OF PUBLIC EMPLOYEES
State and Local Government Full-Time Equivalent Employees" October 1995; By Function
stateState
Rank Av.Public Higher Educ.** Educ." Hwys.
Htth.Hosp.
Police Parks Fire Rec.*" Water
Control*
AllOther'
HAWAII 18 $2.678 $2,313 $3.607 $2,543 $2,490 $3,405 $2,495 $2.908 $2,968 $2,561U.S. Av. - 2.677 2.579 2.854 2,499 2,566 3,254 2,249 2,681 2,759 2,678Ala.Alaska Ariz.Ark.Calif.Colo.Conn.Del.Fla.Ga.Idaho
Ind.IowaKans.Ky.La.Me.Md.Mass.Mich.Minn.Miss.Mo.MontNeb.Nev.N. H. N. J.N. M. N. Y. N. C. N. D. Ohio Okla. Ore. Pa.R. I.S. C.S. D.Tenn.TexasUtahVtVa.Wash.W. Va.Wise.Wyo.0. C.
12248
5 20
4192639 4313 25 2434405029 10 119
1651 383532 12 233
466
3033 2149 17147
4547363731 28 27
8 421541 2
2,1113,7252,5161,9503.333 2,667 3.295 2,658 2,437 2,177 2,1732.840 2,352 2,420 2,238 2.392 1,9852.334 2,928 2,865 3.029 2,690 1,944 2,195 2,272 2,275 2,887 2,511 3,408 2,149 3,330 2,304 2.260 2,663 2,010 2,7532.840 3,079 2,163 2,037 2,172 2,229 2,342 2,318 2,433 3.056 2,143 2,803 2,160 3,366
1,9253,5282.3481,8152,9012.320 3,325 2,628 2,192 2,050 2,041 2.754 2,425 2,188 2,272 2.589 1,789 2,258 3,105 2,7803.235 2,504 1,731 2,176 2,314 2,172 2,690 2,480 3,585 1,981 3,471 2,279 2.462 2.743 2,021 2,607 2,994 3,181 2,125 1,904 2,137 2,0732.235 2,2232.320 2.999 2,304 2,845 2,158 2,804
2,4513,5242,7922,5763,3833,1773,8092,9622,5452,7562,2362.6322,8852,7762,2232,5882,4852,5673,2952.8012,8642,6582,6782,6312,4822,1902,3752,5493,5732,1463.4152,5932,3222,7032,0693,0753,3212,6962,5652,3142,2302,8162,3332,5422,7263,0162,5323,3352.0893,699
2,0424,0442,5391,9803,5872,6723,1112,3802,2251,6612.4022.9941,9332,3742,0912,0231,8972,2782.4563.0202,8632,9711,5782.245 2,318 2,145 2,965 2,721 3,219 2,212 2,784 2,124 2,089 2.582 1,661 2.563 2,459 2,598 1,828 2,031 1,867 2,030 2,5762.245 2.078 3,240 1,844 2,553 2,162 3,233
2,0143,5742,1521,8983,5402,6253,1542,4902,4802,1952,1732.7792,3502,4232,0982,0652.0762,4042,5832.5852,7102,7082,1612,0311,9432,0242,8462.327 2,864 2,252 3,0412.327 2,038 2,650 2,079 2.447 2.608 3,291 2,081 1,959 2,093 2,134 2,426 2,329 2,217 3,010 1,913 2,525 2,118 3,228
2.460 4.959 3,207 2,031 4,433 3,176 3,9343.436 3,151 2.404 2.617 3,568 2,423 2,700 2,582 2,331 2,175 2,524 3,284 3,349 3,2763.397 1,976 2,6652.398 2,940 3,882 3,103 4,0402.461 4,046 2,407 2,373 2.916 2,497 3,606 3,102 3,587 2,198 2,3612.436 2,690 2,660 3,117 3,014 3,772 2,120 2,949 2,517 3,689
1,9793.422 2,264 1,853 2,524 2,352 2.674 2,373 2,094 1,923 2,169 2,271 1,815 2,260 2,1081.799 1,821 2,388 2,2182.6982.439 2,535 1,303 1,963 2.2621.8002.423 2,190 2,957 2,160 2,713 2.074 1,807 2,255 1,670 2,176 2,691 1,961 2.081 2,0051.698 2,069 2,031 2,154 2,122 2,746 1,741 2,173 2,1312.439
2,1533,6502.9131,7863,8392,8723,5061.864 2,676 2,196 2,243 3,213 2,163 2,537 2,250 1,881 1,690 2,468 3,090 2,578 2,7202.865 1,620 2,146 2,1592.274 3,398 2,751 2,901 2,0432.817 2,029 2,121 2,526 2,0092.817 2,629 2,704 2,365 2,0482.274 2,093 2,580 2,604 2.456 3,168 1,708 2,621 2,216 3,291
2,4343,7072,6561,8883,6732,8562,9222,5532,7652.4112.277 2,764 1,895 2,575 2,135 2,203 2,086 2,297 2.844 2,860 2,915 3,031 2,160 1.945 2,151 2,2533.201 2,508 2,926 2,422 3,214 2,457 2,150 2,463 2,130 2,825 2,497 2,570 2,2082.201 2,492 2,413 2.6252.277 2,759 3,240 1,884 2,772 2,308 3,342
2,1743,7902.4281,9143,4562,7502.9732,4962,4322,1662,1532,8941,9632,5202,2622,1901.990 2,350 2,605 2,966 2,935 2,787 1,857 1,993 2,088 2,6162.991 2,310 3,129 2,236 3,184 2,096 2,074 2,504 1,794 2,800 2,532 3,309 2,092 2,035 2,195 2,176 2,357 2.268 2.437 2,940 1,806 2,514 2,049 3,589
a. Computed by the Tax Foundation of Hawaii from October 1995 payroll data.b. Includes instructional and other local school staff and local library personnel.c. Includes instructional and other personnel.d. Includes natural resources.e. Includes financial and other governmental administration, judicial and legal personnel.f. Includes public welfare, social insurance administration, air and water transport, corrections,
housing, sewerage and other sanitation, public service enterprises other than water, and all other unallocable personnel.
SOURCE: Bureau of the Census release. November 1996. U.S. Department of Commerce, Washington. D.C.
50
tn
TABLE 42EMPLOYEES' RETIREMENT SYSTEM
Receipts, Expenditures, and Reserves State of Hawaii - Selected Fiscal Years
(In Thousands)
1996 1995 1994 1991 1986
SOURCE OF RECEIPTSRetirem ent System Contributions
State $ 207,948 $ 135.352 $ 211,592 $ 83,955 $ 120.867Counties 80.123 54,766 84,766 32,655 44,377Employees 53,766 65.721 63.289 64,785 53,833
Social Security Contributions"Slate and Counties*’ 127.642 105,655 127.332 85,906 66,398Employees** - 66,398
Administration 2,418 2.366 2.566 2,694Earnings from Investments 582.666 340.910 402,487 328,520 325,914
TOTAL $ 1.052,145 $ 704.822 $ 891,832 $ 598,387 $ 680.481OBJECT OF EXPENDITURES
Administration $ 2.960 $ 2,897 $ 2,876 $ 2,298 $ 1,520Benefits 386,734 324.794 291,608 230,396 140,415Refunds and W ithdraw a ls 70.979 83.414 39,785 44.453 35,155Social Security" 119,835 125,107 119,884 92,405 132.796
TOTAL $ 580.508 $ 536.212 $ 454.153 $ 369,552 $ 309.886CASH AND INVESTMENT AS OF JUNE 30
Cash $ 18,236 $ 48.901 $ 25.289 $ 58.441 $ 5,488S tio ft-torm Securities 283.324 391.315 383,067 205,301 32.070Itrvesttiicnis
Bonds 2,011.928 1,689,698 1,907,923 1.329,408 1,439,150Stocks 3.218.147 2,680.222 2,390.542 1.689.410 794.798
M ortgages 382.686 232,898 270.932 414,156 401.442Real Estate 381,143 580,353 550,428 387,827 -
TO TAL $ 6,295.464 $ 5,623,387 $ 5,528.181 $ 4,084,543 $ 2.672,948
MEMBERS IN SYSTEM 57.0 58.5 58.9 53.6 47.7
Earnings as % o( Investm ents' 9.3 6.1 7.3 8.0 12.2
NOTE: For 1997, assets are reported at fa ir m arket value including unrealized gains and losses; related earnings include unrealized gains and lossea. Before 1989, calculated by dividing Social Security disbursem ents in half.b Effective January 1, 1987. county public em ployee contributions rem itted d irectly to Internal Revenue Service; em ployers' porlion includes
contributions for the state governmerd.c. "Earnings from investm ents" divided by total "investm ents" as of June 30.SO URCE; Com piled by Employees’ Retirem erd System, Departm ent of Budget and Finance. Stale of Hawaii.
TABLE 43COMPENSATION RATES IN SELECTED POSITIONS
Private Industry and State-County Governments: 1997
Private Industry*State-CountyGovernments*
Job Classification Min. Max.
Private Industry
Median Mean
State-County Governments
Median Mean
Monthly Salary RatesAccount Clerk (Sr.) S 1.817 $ 2,678Accts. Pay/Rec. Clerk 1,586 2,425Benefits A ss t 2,027 2,997Bookkeeper (Full C hg) 2.098 2,989Cashier 1.803 2,540Clerk (Entry) 1,280 1,918Clerk (Intermediate) 1,469 2,320Clerk (Payroll) 1.809 2,663Clerk (Personnel) 1,803 2,559Clerk (Senior) 1,640 2,607Clerk (Credit) 1,465 2,365Clerk (Collections) 1,589 2,431Customer Service Clerk 1,600 2,392Duplicating Machine Op. 1,517 2,232Engr. Draft Tech. - -Graphic Artist 2.087 2,894Human Resources A ss t 2,184 3,155Paralegal/Legal A ss t 2,266 3,756Purchasing Clerk 1,856 2,626Secretary 1,764 2.647Secretary (Executive) 2,243 3,368Switchboard Oper. 1.517 2,152Svritchbrd. Oper.-Rec. 1,433 2,041Clerk (File) 1,368 2.002Messenger (Entry) 1,271 1,845Clerk (Mail) 1.357 2,002Clerk (Statistical) 1,688 2,373Teller 1.322 2,158Loan Processor 1,530 2.541
Hourly Waoe Rates^Auto Mechanic $ 10.90 $ 16.49Auto Mech. Helper - -Bartender - -Bldg. M aint Repair. 10.59 15.10Carpenter (Maint) 11.07 16.86Cook (Assistant) 9.37 12.57Cook (General) 9.59 13.56Electrician (Maint) 13.34 19.18Electronic Tech. - -Dispatcher ~ -Golf Groundskeeper - -Groundskeeper 8.55 12.12Janitor (Light) 7.04 10.03Janitor (Heavy) 8.43 12.23Laborer (Heavy) ~ ~Laborer (Light) 7.82 11.83Painter (Maint) - ~Plumber (Maint) - -Machinist (Maint) - -Security Guard 9.39 12.66Stock Selection Clerk 8.95 12.28Shipping/Rec. Clerk 9.10 13.05Trades Helper - -Truck Driver A® 7.85 11.31Truck Drivers^ 10.42 13.25Tmck Driver (Trail.) 10.89 13.85W ait Help ~Host/Hostess - -Sales Clerk (Non-Comm.) 6.94 10.16Warehouse Worker 8.45 12.29Washing Machine Oper. - -W elder (Maint) ~ -Kitchen Helper 7.65 10.37Pantry Worker 7.60 10.43Baker 8.37 11.44
S 1,828 % 2,614 1,638 2,6222,156 3,318
1,7521,4811,575
2,7122,2472,422
2.233 $2,0202,6012.6002,2911,5181,606
2,3242,0312,5702,6782,1251,5691,852
$ 1,990 $ 2.068 1,874 1,845
1,9151,3471,770
1,9491,4621,779
1,809 2,784 2,254 2,342 2,153 2,1801,953 3,051 1,926 2.069 2,153 2,2371,700 2,641 2,153 2,188 1,990 2,0321,843 2,834 1,792 2,118 2,071 2,0942,071 3,186 1,935 1,9441,770 2,725 2,043 2,061 2.071 2,0941,516 2.367 1,686 1,954 _
2,240 3,448 2,623 2,942 2.620 2,8482,240 3.448 2,487 2,090 _
2,071 3,188 2,591 2,573 _2,424 3.732 3,232 3,104 2,725 2,7571,736 2.673 2,090 2,228 _2,041 3,214 2,298 2,335 2,518 2,5652,665 4,245 2,838 2,964 3,448 3.4251,513 2.329 2,051 2,042 1,843 1,8981,513 2.329 1,858 1,883 1,702 1,699
_ 1,798 1,752 _ _
1,454 2,240 1,428 1,547 __ _ 1,525 1,624
2,047 2,137 __ _ 1,455 1,518~ “ 2,130 2,138 - “
- $ $ 15.68 $ 16.04 % 13.44 $ 13 63_ _ 11.75 11.79 10.81 10.81_ _ 15.87 14.27 _ __ 14.13 14.06 12.94 12.94„ „ 16.20 16.01 12.94 12,98_ _ 12.89 12.24 10.81 10,81
13.45 13.24 12.18 12.18_ 20.19 19.73 13.44 13.44
13.97 21.51 15.00 15.69 16.19 16.1012.92 19.89 12.02 12.22 14.53 14,43_ _ 10.80 10.99 9.98 9.98
- 10,65 10.90 9.69 9 69_ _ 9 25 93 8 _ __ _ 10.51 10.36 9.69 9.699.69 9.98 9.93 10.55 9.98 9 9 8_ 9,35 8.94 9.69 9.69
„ 18.94 18 25 12.94 12.94_ 19.35 1835 13.44 13,44_ 27.66 24.139 2 8 14 28 12.01 11 94 10.63 10,798.39 12.92 8.40 934 _
10.91 11.11_ „ 12.27 11.92 10.81 10.81
_ 9.55 10,66 11.24 11.24_ 11.08 12.18 11.71 11.99
— 13 27 13.65 12,18 12,22_ 5.78 6.03 __ _ 11.72 11.21 _
7.64 8.23 _ _
9.09 13.97 9 6 3 10.80 10.38 10.36_ 11,41 1087 9.98 9.98_ 13.53 16.01 13.44 13.44_ _ 10.12 9.64 9.69 9.69_ 10.00 10.54 _
- - 9.40 10.65 - -
NOTE: Results of sampling 265 companies and 7 government agencies employing 24.239 persons. Wage and salary data collected during May through July 1997. Caution must be exercised in making comparisons due to variations among jobs and fringe benefits.
a. Average of salary ranges.b. State minimum wage set at $5.25 per hour.c. A = capacity under 3 tons; B = 3 tons and over.SOURCE; "Pay Rates in Hawaii, Private Employment. Government Employment," Hawaii Employers
Council, Special Publication No. 252, Research Report No. 3608, September 1997.
52
TABLE 44CLASSROOM TEACHERS’ SALARIES: 1995-1996
Average Annual Salaries*
Ail Teachers
State Elementary Secondary Amount Rank% Increase
Over 1994-1995"
Hawaii $ 35,807 $ 35,807 $ 35,807 22 (7.0)U.S. Av. 37,336 38,563 37,846 2.8AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareFloridaGeorgiaIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew Hampshire New Jersey New Mexico New York North Carolina North Dakota OhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVtrginiaWashingtonWest VirginiaWisconsinWyomingDist, of Columbia
31.307 49,620 32,485 28,502 41,987 34,964 49,900 40,220 33,32034.307 30,793 39,174 37,917 31,435 35,518 32,462 26,80032.421 40,186 43,756 49,168 36,751 27,287 31,814 29,024 31,496 35,795 35,792 46,873 29,349 46,600 30,427 27,07437.421 28,290 39,200 46,212 42,110 31,270 26,246 33,073 31,324 30,420 36,995 33,640 37,856 31,872 38,043 31,608 44,154
31.307 49,620 32,196 30,114 44,149 35,77951.800 40,840 33,32034.307 30,994 45,28337.668 33,193 35,518 34,79526.800 33,883 42,338 43,756 49,168 37,124 28,177 33,391 30,127 31,49636.669 35,792 49,786 29,349 49,362 30,821 26,776 38,654 29,61140.460 47,656 42,222 32,230 26,52134.461 32,753 30,45035.565 36,220 38,24832.566 39,424 31,533 44,958
31.307 49,620 32,484 29,322 42,51635.364 50,400 40,533 33,32034.307 30,891 41,008 37,805 32,376 35,518 33,108 26,800 32,869 41,215 43,756 49,168 36,937 27,689 33,34129.364 31,496 36,167 35,792 47,910 29,349 48,115 30,564 26,969 37,835 28,909 39,650 46,916 42,160 31,568 26,34633.451 32,00030.452 36,295 34,687 38,025 32,15538.57131.571 43,700
40 2
3346
925
113302741 12 1834 24315032 11
73
1948 2944 39 21 23
545
44249 174714
6 10 38512836432026 16351537
8
0.53.5 1.01.33.52.3 0.73.7 2.25.13.74.02.82.72.52.61.32.81.43.83.82.83.26.92.01.93.8 3.14.03.01.1
(0.7)2.42.8 2.62.75.43.54.31.43.02.54.72.52.05.2 0.72.2 0.9 0.0
a. Limited to classroom teachers excluding principals, supervisors, librarians, guidance and psychological personnel, and related instructional workers.
b. 1995-1996 estimates.SOURCE: "Estimates of School Statistics, 1995-96," NEA Research, National Education
Association (copyright 1996).
53
TABLE 45PUPIL-TEACHER RATIOS AND PER CAPITA
SCHOOL EXPENDITURES: 1995-1996
statePupil-Teacher Ratios*
Elementary Secondafy T O T " Amount
Public School Expenditures Per Pupil*
RankPer C apit?
Amount RankHAWAII 17.8 16.6 17.3 6,282 18 $ 1,072 24U.S. Av. 18.7 15.1 17.3 6,098 1,088Ala.AlaskaAriz.Ark.Calif.Colo.Conn.Del.Fla.Ga.IdahoIII.Ind.IowaKans.Ky.La.Me.Md.Mass.Mich.Minn.Miss.Mo.Mont.Neb.Nev.N.H.N.J.N.M.N.Y.N.C.N.D.OliioOkla.Ore.Pa.R.l.S.C.S.D.Tenn.TexasUtahVt.Va.Wash.W .Va.Wise.Wyo.D.C.
15.419.918.418.524.020.914.718.6 20,2 16.619.717.417.517.219.217.016.416.618.125.822.818.720.320.816.715.119.815.115.012.816.519.116.517.0 16.719.918.515.917.1 15.017.6 19.529.715.715.819.415.216.815.514.9
18.512.4 22.214.925.516.313.515.0 16.815.918.3 16.217.614.010.318.115.3 9.8
16.6 6 8
21.715.713.6 9.1
15.914.018.914.711.423.9 12.611.513.2 18.414.317.715.913.215.016.416.711.216.312.513.422.013.815.5 14.2 13.0
16.617.219.316.724.418.714.416.8 18.616.419.017.117.515.515.017.316.114.0 17 415.022.517.217.215.116.414.619.415.013.716.114.616.315.317.415.619.117.214.716.515.417.415.623.614.114.820.514.7 16,414.814.2
4,47910,156
4,3324,3704,9345,4848,7057,5075,9845,5464,4495,5306,2295,7375,9005,9724,8446,4786,9307,4657,1316,1484,1905,0785,8825,5385,2596,4089,9675,6549,8775,1474,7105,7494,4586,3907,4027,7305,0185,0704,7175,5933,9087,4745,8886,1146,9027,2136,1057,519
45 1
49 484135
47
2332 47 3419292524421513
91220503827333616
230
337 442846 17 10
5 4039433151
826 2114 11 22
6
8651,985
925844949
1,0731,4261,1441,0181,022
974 968
1,1211,1991,070
975 884
1,1361,1411,0791,2981,279
818883
1,1041,0031,0351,0551,4541.214 1,507
831918
1,038917
1,118 1,067 1,109
918998 757
1,1481,0641,277
999 1,329 1,1951.214 1,317 1,061
47 1
4148 40 23
41533 323839 18 1225 3745 1716 22
78
5046 2134 3129
3112
494230 4419262043 3651 1427
935
5 13 106
28
NOTE: Per capita expenditures do not correspond to Table 34 since expenditures for supervision oflocal schools, stale schools for the handicapped, and other similar special education programs have been eliminated.
a. Calculated for the 1995-1996 school year by dividing public school fall enrollment by the number of classroom teachers as reported by the National Education Association.
b. Estimated public elementary and secondary school current expenditures.c. Calculated by dividing total estimated expenditures by resident population. Includes current
expenditures for classroom and related programs, c o ita l outlay, and interest expense on school debt.SOURCE: "Estimates of School Statistics, 1995-96," NEA Research, National Educational
Association, 1996 (copyright 1996): Bureau of the Census release, December 1997, U.S. Department of Commerce, Bureau of the Census, Washington D C.
54
U1tn
TABLE 46HAWAII PUBLIC SCHOOL COSTS
Selected Fiscal Years®Object of Expenditure 1996 1995 1994 1991 1986
Administration $ 116,936,758 $ 109,246,310 $ 111 ,552,346 $ 68,293,316 $ 37,259,162Instruction: Personal Services - - - 420,585,703 269,463,566
Supplies ~ - - 61,646,177 30,823,443Regular 496,897,894 487,795,127 476,562,415 - ..Special, Compensatory, Other 168,589,277 164,776,466 155,873,638 -
School Libraries 18,586,358 17,926,487 17,509,643 - -Attendance & Health Services 38,613,477 38,033,498 38,915,368 29,397,892 19,315,784Other Instructional Support 42,068,848 51,314,335 49,730,261 - -
Food Services: Personal Services 64,994,038 60,011,750 58,818,515 21,647,292 16,655,747Supplies - ~ - 24,281,973 19,864,521
Pupil Transportation Services 19,188,330 20,838,500 20,579,027 23,335,886 17,261,954Operation of School Plants 62,486,583 58,967,190 62,538,469 42,705,062 30,266,088Maintenance of School Plants 37,660,858 49,691,642 48,028,916 44,443,629 41,134,515Retire., S.S., Med. Ins. Conlrib." — .. 115,125,367 98,333,619Workers' Compensation"” - - ~ 5,058,003 3,277,059Debt Service” - - - 324,796 597,678
Sub-Total $ 1,066,022,421 $ 1,058,601,305 $ 1,040,108,598 $ 856,845,096 $ 584,253,136
Capital Outlay* $ - $ - $ - $ 50,464,700 $ 27,812,430Adult Education 8,523,911 9,773,200 8,991,627 7,412,781 3,366,696Public Libraries 21,729,973 23,457,530 24,916,477 21,195,425 13,886,098Summer School' - - 2,247,521 1,252,715Athletic Funds' - - - 684,159 625,608
TOTAL $ 1,096,276,305 $ 1,091,832,035 $ 1,074,016,702 $ 938,849,682 $ 631,196,683
Average Daily Enrollment 184,408 182,691 181,212 171,337 161,784
Average Daily Attendance 171,746 169,580 169,140 160,273 151,194
NOTE: Data after 1993 may not be comparable to prior years due to change in reporting format.a. Includes expenditures from federal, state, and county funds; does not include all costs attributable to operation of the department of education.b. Expenditures allocated within program functions after 1993.c. Includes unemployment compensation.d. Debt service for current capital improvement projects funded by bonded debt is not paid by the department of education.e. Bond fund expenditures not included.f. Not reported after 1993.SOURCE: Financial Reporl, Office of the Superintendent, and Hawaii State Public Library System, Department of Education, Stale of Hawaii.
Thousands 350
CHART 11TRENDS IN HAWAII SCHOOL ENROLLMENT
Fall 1986-1996
1986 1987 1988 1989 1990 1991 1992 1993 1996
a. Includes enrollment for partial as well as full federal impact-area aid,b. Fall enrollment of regular students.SOURCE: Departments of Education and Business. Economic Development and Tourism.
U1■>J
TABLE 47UNIVERSITY OF HAWAII
Current Income and Expenditures - Selected Fiscal Years®
For Educational Purposes Federal Funds State Appropriations** University Funds
Student Fees ' Departm ental Earnings G ifts and Grants'*
A ll O ther For Non-Educational Programs
Auxiliary Enterprises
TO TAL REVENUES
1996 1995 1994 1991
$ 658.392.745 $ 673.038.012 $ 653.422.034 $ 539.479,445
EXPENDITURES
1986
REVENUES
$ (602,046.737) $ (616.896.395) $ (601,007,195) $ (498.068.694) $ (309.520.454)120,721.193 121,354,199 105,710,858 83,870,163 61.254.184357,300.267 419.063.375 418,695,222 358.954.641 226,712,841
(124,025,277) (76,478,821) (76,601,115) (55.233.890) (21,553,429)68,452.346 21,429,352 21,933,379 18,936,403 8,382,490
8,457,701 7,665,412 7,978,324 7,233,946 4.338.90837,938,594 39.891.470 36,429,463 24,408,891 7,777,986
9,176,636 7.492,587 10,259,949 4,654,650 1.054.045(56,346,008) (56,141,617) (52,414,839) (41.420.751) (30.133,091)56,346.008 56.141.617 52,414.839 41.420.751 30,133,091
$ 339,653,545
For Educational Purposes $ (591.242.149) $ (613,496,652) $ (579,184,682) $ (490.214.400) $ (302.012.484)Instruction & Rel. Act 235,172,765 235.172.527 226,312,029 145,450,808 93,759,564Organized Research 124,483,014 131,263,042 123,923,462 108,113,172 65,984,478Plant O per. & M ainl. 29.728.688 44.663,818 36,693,687 30.278,734 17,873,924Public Services 43.339.476 49,799,569 44,030,017 14,246.183 10,454.681Academ ic Support 56,606,743 59,245.026 58.440.233 - -
Institutional Support 53,372,554 45.527,952 43.486,836 - -
Student Services 30.877.193 31.502,135 32,694.076 -
Scholarships and Fellowships 16.335.657 15,139.145 12.374.321 - -
O ther Educational Purposes* 1,326,059 1,183,438 1.230.021 192,125.503 113.939.837For Non-Educational Purposes (67,015.776) (64.549.649) (59.326,124) (42,223.078) (30.554.055)
Independent O perations 6,719,355 6,911.151 5,590,961 - -
Auxiliary Enterprises 54,749.372 53,103.207 49,630,895 35,312.175 24.999.343O ther 5,547,049 4,535,291 4,104.268 6,910.903 5,554,712
TO TAL EXPENDITURES $ 658,257.925 $ 678,046,301 $ 638,510,806 $ 532,437,478 $ 332.566,539
NOTE: E xpendilu 'es reporled after 1991 are not com parable to prior years due lo changes in the University’s reporling form at.a. Encumbrances of funds not included in expenditure data: revenues may include advances by federal agencies.b. 1996 data reflects $74,610,192 In payroll fringe benefits costs; previously included in 1995 and 1994 data.c Prior lo 1996, fees from special program s only; tu ition and fees for regular academ ic sem esters were s ta le general fund realizations.d. Includes grants from stale and local governm ents and Inveslm ent income.e. Includes com munity colleges, extension services, libraries, and adm inistrative expense categories reporled prior lo 1992.SOURCE: Central Accounting Office, and Financial Reports, University of Hawaii.
TABLE 48 AIRPORTS DIVISION
Department of Transportation - State of Hawaii Revenues and Expenditures - Selected Fiscal Years
cn00
1996 1995 1994 1991 1986
REVENUES®Fuel Tax® $ 6,987,404 $ 6,726,300 $ 6,414,198 $ 7,236,016 $ 5,936,654Concession Fees 165,271,725 158,399,880 157,335,141 275,997,417 70,744,463Aeronautical Rentals 49,796,237 50,500,443 46,399,310 14,736,374 10,013,657Airport Use Charge/Landing Fees 35,775,477 38,969,763 35,992,663 7,592,664 14,173,522Nonaeronautical Rentals 11,811,206 12,598,444 5,983,073 3,954,050 2,773,039Airport System Support Charge 6,031,422 602,265 3,662,218 - -All Other Revenues 41,619,685 42,065,864 31,507,540 58,150,883 21,185,673TOTAL $ 317,293,156 $ 309,862,959 $ 287,294,143 $ 367,667,404 $ 124,827,008
EXPENDITURESPersonnel Services $ 39,880,849 $ 40,884,166 $ 39,831,462 $ 30,387,081 $ 19,610,875Utilities 14,525,158 14,221,752 12,212,435 9,426,465 6,457,524Repair and Maintenance 14,209,817 14,390,573 21,607,501 12,095,672 5,005,9545% Surcharge from Gross Receipts 6,400,941 8,770,480 6,665,498 11,605,921 3,589,442Other Operating Expenses 41,604,710 47,259,585 46,651,719 29,437,549 13,252,646Bond Interest 86,453,326 81,113,756 73,760,189 44,925,606 27,856,072Depreciation 71,609,343 66,924,329 57,604,572 25,539,584 15,644,189All Other Expenditures' 19,554,894 5,086,473 11,475,569 1,638,747 1,485,924TOTAL $ 294,239,038 $ 278,651,114 $ 269,808,945 $ 165,056,625 $ 92,902,626
NOTE: Categories have been expanded to provide greater detail. Reporting format for all years has been revised.
a. Excludes advances from Treasurer and investments redeemed; includes general fund appropriations.b. Rate at 1 cent per gallon.c. Includes disbursements out of major maintenance, equipment, and losses on disposal of property.SOURCE: Airports Division, Department of Transportation; Auditor's Report for the fiscal year
TABLE 49 DIVISION OF HARBORS
Department of Transportation - State of Hawaii Revenues and Expenditures - Selected Fiscal Years®
OiCO
1996 1995 1994 1991 1986
REVENUESWharfage $ 24,632,090 $ 24,183,032 $ 25,262,419 $ 15,829,432 $ 10,251,276Docking & Mooring Fees 3,809,481 3,955,208 4,037,454 2,789,209 1,743,769Rentals 18,099,421 18,723,518 17,329,384 15,015,033 9,852,354Sales of Services & Materials 2,011,602 2,318,153 2,870,605 486,617 494,353Income on Investments 4,120,218 4,740,556 3,767,617 5,509,868 2,382,415Miscellaneous" 1,785,347 1,911,587 1,501,826 1,638,111 781,786TOTAL REVENUES $ 54,458,159 $ 55,832,054 $ 54,769,305 $ 41,268,270 $ 25,505,953
EXPENDITURESAdministration $ 1,777,222 $ 2,070,591 $ 2,671,714 $ 1,835,378 $ 1,847,974Harbor Operations' 6,290,458 7,295,064 7,938,299 1,661,943 1,258,897General Maintenance 3,753,931 3,325,425 3,553,196 4,622,511 3,461,741Salaries & Wages 7,456,961 7,694,855 7,028,654 6,399,453 5,051,8465% Surcharge on Gross Receipts 1,549,192 939,842 1,809,479 1,250,008 740,738Interest on Bonded Debt 10,174,458 10,200,428 8,292,805 10,467,322 6,579,275Principal on Bonded Debt 4,395,657 4,754,042 4,327,623 2,982,766 3,943,306City & County Fireboat 1,289,401 1,111,856 1,132,977 1,141,776 923,615Depreciation 6,334,297 4,967,733 4,920,325 4,222,458 2,847,844Miscellaneous 414,755 518,252 325,728 394,476 252,185TOTAL EXPENDITURES $ 43,436,332 $ 42,878,088 $ 42,000,800 $ 34,978,091 $ 26,907,421
a. Report on 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 offish,
b. Includes permits to operate small power boats, recoveries for damage to property, sale of utilities, etc.c. Includes harbor law enforcement functions transferred to the state department of public safety.
S O U R C E : Financial Statem ent and Report of Certified Public Accountants, Harbors Division, Department of Transportation, State of Hawaii.
TABLE 50 HIGHWAYS DIVISION
Department of Transportation - State of Hawaii Revenues and Expenditures - Selected Fiscal Years
1996 1995 1994 1991
CDO
Fuel TaxGeneral Excise TaxVehicle Weight TaxRental Motor/Tour Vehicle Surch. TaxRentalsInterest IncomeVehicle Registration FeesOther
REVENUES 69,010,329 $ 67,702,312
20,991,959 21,950,917
485,576 11,053,661 16,076,006 3,317,914
$ 142,886,362
21,553,629 21,465,209
485,944 9,923,848
16,811,410 3,072,619
$ 141,014,971
68,524,756
20,376,68418,683,715
417,6015,022,677
15,733,3774,473,952
133,232,762
45,010,49218,903,67812,666,309
438,4051,955,1468,190,0272,596,294
89,760,351TOTAL REVENUES
EXPENDITURESOperations and Maintenance
Oahu $ 25,792,553 $ 24,661,107 $ 21,842,123 $ 26,132,285Maui, Molokai, Lanai 10,605,484 12,342,452 11,743,179 10,057,147Hawaii 17,269,003 13,343,448 9,970,540 10,696,429Kauai 5,109,018 3,508,650 3,382,758 4,751,913
Departmental administration 3,309,584 3,247,655 2,857,096 2,549,566Motor vehicle safety office 5,073,650 5,477,292 4,627,210 2,707,498Principal Repayment 30,069,011 20,488,456 17,917,427 12,892,778Bond Interest 25,521,260 13,105,554 16,766,190 11,967,753Other 10,333,811 9,200,134 9,927,587 8,501,846TOTAL EXPENDITURES $ 133,083,374 $ 105,374,748 $ 99,034,110 $ 90,257,215
NOTE: Table reflects revenues and expenditures from the state highway fund and is not comparable to tables In prior issues;federal expenditures including capital outlays not available on consolidated basis.
SOURCE: Financial and Compliance Audit, Highways Division, Department of Transportation, State of Hawaii.
LONG TERM PUBLIC DEBT
G overnm ents m ake use of long term debt to finance capital improvement projects which benefit taxpayers directly and indirectly. Bonds are used to construct facilities like the state convention center and schools or to pay legal settlem ents.
State government in Hawaii is the largest issuer of long term debt as it is responsible for most of the capital intensive governm ent program s. At D ecem ber 31, 1996, the outstanding debt of state government totaled more than $4.8 billion in general obligation bonds and revenue bonds. The bonds financed capital projects in transportation programs, public schools, and prisons. State g overnm ent also borrows money to m ake capital available for purposes such as subsidized hom e m ortgages.
The county governm ents had $2 .0 billion in long term bonds outstanding at D ecem ber 31, 1996. In the past, counties relied to a g re a te r extent on cash financing to pay for capital investm ent. H ow ever, as the dem and for public services increased, operating budgets becam e tighter and the counties shifted the em phasis of their capital program to debt financing in order to m eet infrastructure needs. Sanitation and recreation functions comprise the largest share of the counties’ capital budgets.
D ebt limits m andated in the state constitution prevent state and county governments from issuing too much debt. The limitation m echanism s differ for the state and counties. The state debt limit places a cap on the am ount of debt service payments, principal plus in terest, which is due. The cap is set at 18.5% of general fund tax revenues averaged over three years. The county debt limit mechanism works by capping the amount of debt outstanding to 15% of net assessed valuation of property within its jurisdiction. The difference in the debt limit is due to the different tax bases on which the s ta te and counties rely. State tax revenue depends on incom e earned and sales transactions. County tax revenues rely on property values.
At July 1, 1996, the state debt limit w as $ 562 .6 million. The am ount of debt which w as counted against the limit w as $ 379 .5 million, leaving a debt margin of $183.1 million equal to 32% of the limit. Highlighting the unrealistic debt limit for county governm ents, county debt counted against the limit w as 1.9% of net assessed property values, well below the constitutionally 15% limitation. The 13.1% county debt margin represents more than $15 billion dollars, more than three times the am ount owed by state governm ent’s indebtedness, which the counties could issue against the limit. Yet debt service payments on bonds issued already com prise betw een 10% and 15% of county operating expenditures.
61
TABLE 51STATE AND LOCAL LONG-TERM DEBT
Related to Population, Personal Income, and Tax Collections Debt Outstanding at June 30, 1995
StatePer Capita Debt
Per Capita Debt as a % of Per Capita
Personal Income* Tax Collections'*Amount Rank Percent Rank Percent Rani
24.7 10 195.3 1318.8 - 164.814 5 42 153.6 3149.7 1 260.5 322.7 12 189.4 14120 48 115.9 46186 25 166.1 2322.0 13 217.3 819.4 21 159.4 2626.2 6 238.3 520.9 16 202 0 1215.3 38 142.3 3710.0 51 88 4 5117.1 33 156.8 2710.7 50 100 8 4912.2 46 99.0 5014.8 41 1287 4228 0 5 238.6 421.9 14 215.9 919.2 23 149.7 3416.7 35 153 6 3222.8 11 202 3 1114.1 44 128.1 4320.3 18 154.2 2913.1 45 117.2 4512.0 47 115.1 4719.1 24 164.8 2418.1 28 153 8 3020.7 17 188.6 1625.1 9 266.8 217.1 32 147.5 3517.0 34 135.9 3928.3 4 188.8 1515.1 39 135.9 4015.7 37 130 4 41115 49 101.3 4815.0 40 139 4 3817.5 29 155.7 2819.3 22 174.0 1928.4 3 238.0 618 1 27 169.7 2117.5 30 169.8 2019.7 19 221.5 717 1 31 168.0 2232.3 2 268.6 118 4 26 150.3 3314 5 43 144 3 3625.3 7 210.5 1021.0 15 181.7 1716.5 36 122.6 4419.6 20 164.7 2525.3 8 179.3 18
HAWAII $ 5,974.01U.S. Average 4,142.00AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareFloridaGeorgiaIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew Hampshire New Jersey New Mexico New York North Carolina North Dakota OhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyomingDist, of Columbia
2,631 05 11,627.304.340.262.045.65 4,267.625.070.69 5,87962 6,441.80 4,549 783.151.33 1,822.174.107.212.218.322.441.71 3.050 005.012.723.968.663.691.344.235.07 6,028.513.142.494.619.38 2,081.312.472.863.356.14 3,688 404.841.22 6,046.424.844.342.917.397.424.823.002.91 2,844.58 2,436 81 2,697.213.595.92 4,308.576.333.103.262.073.250.333.966.113.470.705.529.823.710.86 3,329.055.742.14 3,551 563.470.493.883.267.886.23
44 1
1850 20 1294
173751 22484639132327 21
738 1649453328 156
1441
34042474329 195
35362431 11 2634 10303225
2
a. Revised data for calendar year 1995.b. Fiscal year 1995.SOURCE: Bureau of the Census release, May 1998; and "Survey of Current Business," Vol. 77, No 10,
Bureau of Economic Analysis, U S Department of Commerce.
6 2
TABLE 52PUBLIC BONDED DEBT IN HAWAII
Bonds Outstanding by Agencies and Funds At December 31, 1996 and June 30, 1997®
Governmental Unil and
Funds Charged with
Debt Service Costs:
Principal Outstanding at;
Actual 12/31/96 Estimated 6/30/97
STATE: Subtotal $ (4,866,685,210) $ (5,245,840,210)General Fund 2,245,733,223 2,530,213,817Highway Fund 220,314,669 207,744,345Airport Fund 2,369,760 2,220,365Harbor Fund 2,846,910 2,712,088Small Boat Harbors 15,282,594 14,378,608Univ. of Hawaii Fund 21,490,000 21,490,000Economic Development 3,063,365 2,944,855Dwelling Unil Rev. Fund 0 -Parking Facilities 5,040,294 4,687,381Convention Center Fund 206,974,321 315,878,676Airport Revenues” 1,241,490,000 1,241,490,000Highway Revenues” 66,820,000 66,820,000Univ. of Hawaii Revenues” 40,324,000 40,324,000Harbor Revenues” 194,805,000 194,805,000Hawaiian Home Lands Revenues” 15,570,000 15,570,000Hawaii Housing Authority Revenues” 584,561,075 584,561,075
HONOLULU: Subtotal $ (1,669,766,453) $ (1,616,249,039)General Fund 1,143,039,208 1,103,600,377Highway Fund 81,132,604 75,859,629H-Power 209,100,000 206,690,000Housing Development Fund 171,846,416 166,560,807Off-Street Parking Fund - -
Special Assessment Fund 83,226 83,226Water Fund 46,565,000 45,455,000Water Revenues 18,000,000 18,000,000
MAUI; Subtotal' $ ( 194,255,000) $ ( 190,380,000)General Fund 151,737,290 149,297,290Water Fund 42,517,709 41,082,709
HAWAII: Subtotal' $ ( 143,523,500) $ ( 138,941,500)General Fund 129,604,000 125,414,000Water Fund 13,919,500 13,527,500
KAUAI: Subtotal' $ ( 39,766,000) $ ( 37,818,500)General Fund 32,405,000 30,840,000Water Fund 5,311,000 4,998,500Housing Revenues 2,050,000 1,980,000
TOTAL $ 6,913,996,163 $ 7,229,229,249
NOTE; Detail may nol add to total due to rounding. Outstanding debt based on date upon which principal repayments are made to the bearer of the bonds.
a. Gross debt exclusive of cash reserves. Excludes bonds not chargeable to public fundsand short-term bond anticipation notes. June 30 estimate does not include anticipated issues.
b. Actual revenue bond balance as of July 1, 1996.c Excludes public improvement refunding bonds assigned to a refunding trust.SOURCE: Prepared by the Tax Foundation of Hawaii from data provided by the Stale
Department of Budget and Finance and the County Finance Departments.
63
SMillions 7.300
CHART 12PUBLIC BONDED DEBT IN HAWAIIBonds Outstanding By Agencies and Funds^
At December 31
1986 1991 1994 1995 1996
•■’See table 52 detail; data for 1991-1995 revised.SOURCE: Prepared by the Tax Foundation of Hawaii from data provided by the Department of Budget
and Finance, State of Hawaii and the County Departments of Finance.
64
CHART 13OUTSTANDING GENERAL OBLIGATION BONDS
State of Hawaii - By Fund^ At December 31
M illions $3,025 '
$2,900 —
$2,775 —
$2,650 —
$2,525—
$2,400 —
$2,275—
$2,150 —
$2,025 —
$1,900 —
$1,775—
$1,650 —
$1,525 —
$1,400 —
0 - J L
o th e rSpecialFunds
General i Fund I
1995 1996
^See table 54 detail; may not add to total due to rounding.SOURCE; Prepared by the Tax Foundation of Hawaii from data provided by the Department of Budget
and Finance. State of Hawaii. '
65
0505
TABLE 53 C O U N T Y D E B T M A R G IN
At June 30, 1996 - Dollars in Thousands
Funds Charged with Debt Service Honolulu Maui Hawaii Kauai Total
General Obligation Bonds:General Fund $ 1,047,287 $ 156,549 $ 125,323 $ 32,635 $ 1,361,794Highway Fund 83,456 . . — — 83,456Housing Development Fund 171,846 - - — 171,846Water Fujid 48,555 43,221 — — 91,776H-POWER 217,050 — — - 217,050Other G.O. 45 — 14,372 - 14,417
Special Assessment 230 — 13,050 — 13,280State Wastewater Revolving Loans 53,400 11,750 23,016 15,553 103,719Other Debt® 5,301 - 1,409 - 6,710Gross County Debt $ 1,627,171 $ 211,520 $ 177,171 $ 48,188 $ 2,064,049
Less: Special Assessment $ ( 230) $ $ ( 13,050) $ — $ ( 13,280)Water G.O. ( 48,555) ( 43,221) ( 14,372) — (106,148)Other^ (386,840) -- ( 14,530) ( 17,863) (419,234)
DEBT CHARGED TO LIMIT $ 1,191,545 $ 168,299 $ 135,218 $ 30,325 $ 1,525,387
DEBT LIMIT AND MARGINFiscal 1996 Property Values® $ 85,753,264 $ 13,606,957 $ 10,611,589 $ 5,247,005 $ 115,218,815Debt Limit 12,862,990 2,041,044 1,591,738 787,051 17,282,822Debt Charged to Limit 1,191,545 168,299 135,218 30,325 1,525,387Debt Margin 11,671,444 1,872,745 1,456,520 756,726 15,757,435
AS A % OF NET ASSESSED VALUESGross County Debt 1.90 1.55 1.67 0.92 1.79Debt Charged to Limit 1.39 1.24 1.27 0.58 1.32Debt Margin 13.61 13.76 13.73 14.42 13.68
NOTE; Detail may not add due to rounding.a. Include lease-purchase agreements, long-term notes payable, agreements of sale, bond anticipation notes, etc.b. Includes principal repayments for current fiscal year which are excludable from debt charged against the limit and sinking funds. Kauai excludes state
wastewater revolving fund loans from debt limit calculation.c. Gross valuation of real property less exemptions and 50% of valuations on appeal.d. 15% of real property net assessed values.S O U R C E : County Finance Directors' Annual Financial Reports
TABLE 54STATE GENERAL OBLIGATION BONDS
State of Hawaii - December 31, 1996
Principal and InterestPayments Chargeable to:^______________________________________ TotalGeneral Fund $ 2,245,733,223Highway Special Fund 220,314,669Airport Special Fund 2,369,760Harbor/Small Boats Special Fund 18,129,504Convention Center Special Fund 206,974,321Dwelling Unit Revolving Fund —University of Hawaii 21 ,490,000Parking Facilities 5,040,294All Other Funds_________________________________________________3,063,365TOTAL $ 2,723,115,135
a. Debt service on state issued general obligation bonds is a chargeagainst the state’s general revenues. However, 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 data provided by the Department of Budget and Finance,State of Hawaii.
TABLE 55STATE DEBT SERVICE CHARGED TO DEBT LIMIT
State of Hawaii - July 1, 1996
Type of Debt ServiceExcludable
Debt ServiceCharged to Debt Limit
Total General Obligation Bonds $ 437,339,057
Reimbursed by:AirportsHighwaysHarborsUniversity of Havyaii Hawaiian Home Lands Parking Control
$ 3,288,179 49,721,717
1,281,950 2,123,363
186,134 1,238,114 (57,839,457)
Total" $ 57,839,457 $ 379,499,600Debt LimiL $ 562,630,071
Debt Margin $ 183,130,471
a. Total net amount of principal and interest payable on outstanding general obligation bonds in highest debt sen/ice year (2000).
b. Limit is computed by multiplying the average general fund revenues for 1994, 1995, and 1996 ($3,041,243,628) by 18.5%.
SOURCE: "Statement of the Debt Limit of the State of Hawaii as of July 1, 1996," Department of Budget and Finance, State of Hawaii.
67
INDEX TO TABLES AND CHARTS - GOVERNMENT IN HAWAI11997
AAirport F inance ...................................................... 58Alcoholic Beverage Tax (See Liquor)Allocation of Stale and County Taxes ............21Assessed Valuations (See Real Property)
B
Bank Deposits in Hawaii ..................................... 6Bonds (See Debt)
Comparative Data, ^ StateCorporate Income Tax R a le s ..........................27Debt Long-Term ...............................................62Employees, Public ............................................ 49Expenditures, Per C a p ita ................... 37,43,54Federal Expenditures........................................37Incom ^ Per Capita P ersonal....................... 10Liquid Fuel Tax Rales ......................................25Liquor Tax Rales ...............................................25Personal Not Income T a x ................................. 26Revenue S ou rces ............................................ 16Salaries, Classroom Teachers........................ 53Salaries, Public E m ployees ............................ 50State and Local Sales Tax R a te s ...................24Tax B urden........................................................ 13Teacher-Pupil R a tio s ........................................54Tobacco Tax Rates .......................................... 25
Contracting..........................................................8,17Conveyance T a x ........................................ 20,21,35Corporate Inc. T a x 15,19-22,27.34,38,39Cost of Living - H a w a ii.......................................... 6County Information
Allocation of T a x e s .......................................21,22Bonded D eb t.......................................... 63,64,66Em ploym ent...........................................................8Expenditures...............................................8,46-48Fuel Tax Collections ................... 23,31-33,35Liquor Lie. R ev e n u e s 20,21,31-33,35Motor Vehicle Registration.................................8Motor Veh. Weight Tax ......... 20-22,31-33,35Per Capita Personal Income ............................ 9Population ....................................................... 8,12Real Property D a ta ................. 20-22,28-33,35R even u es ............................... 8,17,20-23,31-33Stale Granls-in-Aid................................... 31-33Sugar In co m e ........................................................ 8
DebtCounty .................................................... 63,64,66F e d e ra l..................................................................39Limitations .....................................................66,67Stale and Local Per Capita ............................ 62Trends ........................................................ 5,64,65
Drugs, States Taxing .......................................... 24
i
Earmarked Taxes in H a w a ii.........................34,35Economy of Hawaii
County Statistics................................................... 8Stale Growth ........................................................ 6
EducationClassroom Teachers' Salaries ........................53Enrollment in Hawaii .................................. 55,56Expenditures................................... 45-47,54,55Teacher-Pupil R a tio s ........................................ 54University of Hawaii ............................ 44,45 57
Electricity Sold ....................................................6 ,8Employment
By Industry ...........................................................11Civilian Labor F o rc e ........................................6, 8Government . . ..........................................11,49U nem ployed......................................................6, 8
Estate faxes ................... 15,20,21,34,36,38,39Excise Taxes ........................ 15,17-22,34,36,39
ExpendituresDirect General. Per C ap ita .............................. 43Federal Government ................................. 37,39Hawaii, County o f .....................................8,47,48Honolulu, City & C o u n ty ......................... 8,46,48Kauai, County o f ....................................... 8,47.48Maui, County o f ..........................................8,46,48Slate of H a w a ii..........................................6,44,45V is ito r......................................................................6
EFederal Government
Budget & Debt .................................................... 39Employment in H a w a ii.................................... 11Expenditures, D e fe n s e ........................................ 6Expenditures, Per C a p ita ................................. 37Grants to H aw aii................. 19,31-33,36,57,60Tax Collections...................................15,36,38,40
Financial InstitutionsBank Deposits ...................................................... 6Tax Collections...................................... 20-22,35
Food, Stales T a x in g .............................................24Franchise Tax (See Public Utility)Fuel Tax (See Liquid Fuel Tax)
SGeneral Excise Tax ................................. 17-22,34General Fund F in a n c es ...................................... 41
H
Harbor Finance .................................................... 59Hawaii, County of
Debt .................................................................63,66Expenditures................................................8,47,48Granls-in-Aid ............................................... 31,33Liquid Fuel T a x .................................................... 23Per Capita Personal Income .............................9Population Trends ..........................................8,12Real Property T a x ...................................... 28-30R evenues ........................................................31,33
Health ExpendituresCounty ........................................................ 46-48Per Capita, By S ta te ...........................................43Slate of H a w a ii.............................................. 44,45
Highway Finance ..................................................60Honolulu, City and County of
Debt .................................................................63,66Expenditures................................................8,46,48Granls-in-Aid .................................................31,32Liquid Fuel T a x .................................................... 23Per Capita Personal Income .............................9Population Trends ..........................................8,12Real Properly T a x ...................................... 28-30R evenues ........................................................31,32
Hotel Inventory 6, 8Housing U n its 6, 8
1Income, Personal
Per Capita: S ta le ............................................6,10C oun ty ..................................................9
Sources of ..............................................................7Trends .................................................................. 5
Income TaxC ollections.......................... 15,18-22,36,38,39C orporate ............................................... 27,34,38Credits .................................................... 24,26,34P ersonal.......................................................... 26,34Rates ...................................................... 26,27,34
Inheritance T a x ..................... 15,17-21,34,36,39Insurance T a x ....................................... 17,20,21,35
K
Kauai, County ofDebt ........................................................ 63,64,66Expenditures................................................8,47,48
68
Grants-in-Aid ............................................ 31,33Liquid Fuel T a x ............................................... 23Per Capita Personal Income .......................... 9Population Trends ......................................8,12Real Properly T ax................................... 28-30Revenues...................................................31,33
19-22,32,33,35Labor (See Employment)Licenses and Permits . . .Liquid Fuel Tax
Collections........................ 20-23,31-33,58,60Description......................................................35Rates, by S ta le ............................................... 25
Liquor TaxesCollections.............................. 20,21,32,33,35Rales, by Slates............................................... 25
M
Manufacturing in Hawaii........................... 6, 8,17Maui, County of
Debt .................................................... 63,64,66Expenditures........................................... 8,46,48Grants-in-Aid ...........................................31,32Liquid Fuel T a x ................................................23Per Capita Personal Income .......................... 9Population Trends ......................................8,12Real Property T a x .................................. 28-30Revenues...................................................31,32
MilitaiyEmployment b y ......................................., , . 11Expenditures......................................................6Personal Income Source .................................7Population in Hawaii....................................... 12
Motor Carrier Taxes (See Public Service)Motor Vehicles
Gasoline Tax (See Liquid Fuel)Registration in Hawaii 6, 8WerghI T a x ........................ 20-22,31-33,35,60
Parking Meter Collections .........................32,33Personal Income
Per Capita, by County.......................................9by S tale ................................................10
Sources ............................................................ 7Total in H aw aii............................................. 5, 6
Personal Income T a x ..................................26,34Collections, Federal.......................... 15,36,38
Stale ...................................19,20-22PineappleCanning ...................................................6, 8,17Employment............................................ . 11Tax Collections............................................. 17Value of ............................................................ 6
PopulationCtvilian .............................................................12Military .......................................................... 12Trends ......................................................... 5,12
Prescription Drugs/Taxtng o f.......................... 24Public Service Co. T a x .......................... 20,21,34Public Utility T a x ........................ 20,21,31-33,34
5Real ProperlyAssessed Valuations................................28,29ConveranceTax...................................20,21,35Home Exemption ......................................28,35Land Use Classes ................................ 29-30Tax Collections............................ 20-22,30-33Tax R a le s ...................................................30,35
Rentals........................................................... 8,17Retail Sales .............................................. 6,8,17Retirement System, State Employees' 51RevenuesAirports............................................................ 58Counties....................................... 20-22,31-33
F e d e ra l............................................. 15,36,38-40Harbors.................................................................. 59Highways ............. 50Major Sources ...............................................18,31Slate of H a w a ii...............................................18,19University of Hawaii ...........................................57
SSalary Data
Classroom T e a c h e rs .........................................53Private Industry.................................................... 52Public Em ployees..........................................50,52Sources of Personal Income ............................. 7
Sales T a x .......................................................... 24,34Schools (See Education)State Grants to Counties .......................... 31-33Sugar
Em ploym ent....................................................... 11Tax Collections...............................................17,34Value ................................................................6 , 8
Synthetic Natural Gas, Therms sold ..........6 ,8
ITax
Burden ...............................................................6,13C igarette.......................................................... 25,35Collections
County ........................................... 20-22,31-33F e d e ra l........................................... 15,36,38-40S la te .................... 18-22Trends .............................................................5,40
Conveyance ............................................. 20,21,35Corporate Incom e 15,19-22,27,34,38,39Credits .................................................... 24,26,34Earmarked .................................................. 34-35Financial InstHutions ............................ 21-22,35General E xc ise ........................................ 17-22,34InherHanco and E s ta te 15,18-21.36,39In su rance ............................................ 17,20,21,35Levied in H a w a ii............................................ 34,35Liquid Fuel ...................... 20-23,25,31-35,58,60L iq u o r............................... 20,21,25,32,33,35,36Motor Vehicle Weight . . . . 20-22.31-33,35,60Per Capita Tax B urden...................................6,13Percent of Income ..............................................13Personal Net In c o m e ...................................26,34Public Service Company........................ 20,21,34Public Utility Franchise 20,21,31-33,34Real P ro p erly ...........................................28-31,35Sales T a x ........................................................24,34Structure - H aw aii...................................... 34-35Tobacco Products ............................15,20,21,25Transient Accommodations 17,20,21Trends ...............................................................5,40Unemployment Com pensation............... 19-22Use Tax .............................................. 17,20,21,34
Teachers (See Education)Telephone L ines.......................................................6Transient Accommodations 17,19-21,34Tourism (See Visitors)
yUnemployment
Compensation T a x .................................... 19-22Rale o f ..............................................................6, 8
University of Hawaii ........................... 44,45,57,67Use Tax .................................................17,20,21,34
yVisitors
Expenditures............................................................6Hotel Inventory................................................6, 8Number o f ................................................................ 6
W
W holesale Sales ..........................................6 ,8 ,1 7
Ta x Fo u n d a tio nO F H A W A I I
126 Queen St., Suite 304 Honolulu, Hawaii 96813
ISSN #0072-517X
Non-Profit Organization U.S. Postage
P A I D
Honolulu, Hawaii Permit No. 609
l ib r a r y
DBEDTPO BOX 2359
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