GOVERNMENT IN HAWAII...CHART 1 TRENDS IN HAWAII Population, Taxes, Personal Income & Debt 1966-1976...

GOVERNMENT IN HAWAII

1977A HANDBOOK OF

FINANCIAL STATISTICS

1 9 7 7TWENTY-FOURTH EDITION

% Increase

_ 100

m AX FOUNDATION OF HAWAII1377

HONOLULU, H AW A II

OFFICERS

Kenneth L. Bickmore, President Ben W. Baker, First Vice President

C. George Ruff, Second Vice President Fred W. Bennion, Secretary Nora K. Kaaua, Treasurer

BOARD OF TRUSTEES

Norman C. Adams..... .................Vice President - Hawaii, Longs Drug Stores*Ben W. Baker (Maui).....Vice Pres. S Controller, Maui Land 6 Pineapple Co., Inc.•Kenneth L. Bickmore............... Internal Auditor, Hawaiian Electric Co., Inc.Edwin L. Carter.................Executive Vice President, Dillingham CorporationNorthrup H. Castle (Hawaii)............................................... RancherFranklin H. Dey.. .....Manager, Tax Dept., Theo. H. Davies 8 Co., Ltd.Charles F. DuBois (Maui)........... Sec.-Treas., Maui Land £ Pineapple Co., Inc.Thomas K. Hitch.......................Senior Vice President, First Hawaiian BankThomas J. Hoess........................... Partner, Peat, Marwick, Mitchell 8 Co.Donald E. James......................... Director of Taxes, C. Brewer 6 Co., Ltd.Richard H. Keppeler Adm. Services Manager, Hawn, Div,, Del Monte CorporationRandolph M. Lee, Jr............................President, Halekulani Hotel, Inc.Vernon L. Libby.......................... Partner, Haskins 8 Sells*S. P. McCurdy.............. Vice President 8 Secretary, Castle 8 Cooke, Inc.Lowell E. Mee.....................Senior Vice President 6 Treasurer, Gasco, Inc.Stanley Y. Mukai...................Attorney, Mukai, Ichiki, Raffetto 8 MacMillanDavid W. Pratt (Kauai)..... ..................... President, Grove Farm Co., Inc.D. Campbell Ross................................... RetiredRobert Z. Rostron................. Vice Pres. 8 Chief Acct. Officer, Amfac, Inc.

•C. George Ruff..... ..................Asst. Secretary, Alexander 8 Baldwin, Inc.Rodney R. Shinkawa....... Vice Pres.-Treas., Island Federal Savings 8 Loan Assn.*H. Howard Stephenson.................... Executive Vice President, Bank of HawaiiL. L. Thomas.............................................................. RetiredRobert M. S. Tom................Vice President-Treasurer, Hawaiian Telephone Co.James E. Watts........................... Managing Partner, Alexander Grant 8 Co.•Executive Committee

ALTERNATES

(Mrs.) Shirley K. Akiyoshi.......................Hawaii Tax Manager, Amfac, Inc.(Mrs.) Anne Austin........................... Tax Manager, Hawaiian Telephone Co.(Mrs.) Helen L. Bevens Research Officer, First Hawaiian BankPhil Z. Chang Treasurer, Hawaiian Electric Co., Inc.Wendell H. Clauson..................... Director of Taxes, Dillingham CorporationWilliam S. Cobb, Jr............. Vice Pres, £ Treas., Terr. Savings 6 Loan Assn.Richard A. Coons............................. Managing Partner, Touche Ross 8 Co.Wm. V. Coots (Kauai) .... ..................Treasurer, Grove Farm Co., Inc.Richard L. Griffith................... Attorney, Cades, Schutte, Fleming 6 WrightHoward K. Hiroki...................................... Partner, Coopers 8 LybrandG. L. Hopper................................... Managing Partner, Haskins 8 SellsW. B. Jamieson...................... Controller, First Hawaiian Development Corp.John J. Jaquette...................... Chairman, Associated Utility Service, Inc.Martin J. Jaskot............Vice Pres. £ Controller, Theo. H. Davies 6 Co., Ltd.Kenneth K. Kawakami....... Div, Industrial Relations Mgr., Del Monte CorporationRoger MacArthur (Maui).................... Island Vice Pres., First Hawaiian BankWm. Mackenzie (Hawaii)................President, Hawaii Electric Light Co., Inc.Richard Rabbett......................Chairman of the Board, The Investment Corp.Tadashi Sakamoto..............Manager, Hawaii Region Taxes, Castle £ Cooke, Inc.George P. Shea, Jr.................... Sec.-Treas., First Insurance Co. of HawaiiK. E. Smith......................................... Plant Manager, Shell Oil Co.Roy A. Vitousek, Jr.............................................. AttorneyRobert E. Wagner..................... Asst, Treasurer, C. Brewer £ Co., Ltd.Stanley W. Widasky................................ Vice President, Bank of Hawaii

STAFF

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

Nora K. Kaaua, Secretary

DPED Library

JUN 8 1977

~ P.O. BoxTAX FOUNDATION OF HAWAII ' ‘

A private, non-profit, non-partisan, educational organization serving our island state since 1953, the Tax Foundation of Hawaii is governed by a 25-mem ber Board of Trustees who represent the entire state and is financed by concerned and interested corporate and individual members. Its purpose is to foster efficiency and economy in government, to promote an equitable tax system that will encourage the economic growth and stability of Hawaii, and to assist in the improvement of public administration.

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

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

GOOD GOVERNMENT DEPENDS ON AN INFORMED PUBLIC

FOREWORD

The key to proper functioning of our republican form of government is an informed citizenry which has an understanding of government and a willingness to participate.

The influence of government grows daily reaching all sectors of the community. It is imperative that the taxpayer - corporate and individual - be aware of government's policies and programs and get involved in the decision making process at all levels of government. The opportunity to become involved in shaping the future of our state presents us with a challenge to be informed about the fiscal workings of state and local government.

This 24th edition of GOVERNMENT IN HAWAII provides the basic tools for an understanding of our state's fiscal health. The financial statistics presented in the tables and charts provide key historical and current data. These data include the highlights of economic indicators, governmental revenues and expenditures, and public debt; and provide the basis for the further study of government in Hawaii.

To assume our proper role in government, it behooves us to be well informed about our state's history. GOVERNMENT IN HAWAII is a handbook of financialstatistics, published annually for 24 years, and can be used with confidence in reviewing the financial history of the state and its four counties.

The Tax Foundation wishes to extend its sincere gratitude to those persons whose cooperation and assistance helped to put this booklet together. The information presented would not have been possible without the help of many public employes in the federal, state and county governments. A special mahalo goes to the directors and staffs of the State of Hawaii Departments of Accounting and General Services, Budget and Finance, Education, Labor and Industrial Relations, Planning and Economic Development, Taxation,Transportation, and Finance Directors of the fourcounties, the Internal Revenue Service, the Bank of Hawaii and First Hawaiian Bank.

Kenneth L, Bickmore, President Tax Foundation of Hawaii

TABLE OF CONTENTS — GOVERMENT IN HAWAII 1977

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

PART ONE: HAWAII’S ECONOM Y .................................................................................. 4

Trends in Haw a i i ................................................ 5Economic Grow t h ................................................. 6Income Sources.................................................. 7County D ata........ 8Personal Income................................................. 9Civilian Employment............................................ 11Population....................................................... 12Tax Burden....................................................... 13

PART TWO: WHERE GOVERNMENT GETS ITS MONEY.............. 14

General Exc i s e .................................................. 15State Revenues.................................................. 16State and County T a x e s ........................................ 18Fuel T a x .......................................................... 21Sales Tax Rates by State...................................... 22Fuel, Tobacco and Liquor R a t e s .............................. 23State Personal Income Tax Rat e s ............................. 24State Corporate Income Tax R a tes............................ 25Real Property D a t a ............................................. 26County Revenues................................................. 29Taxes Levied in H a w a i i........................................ 32Federal Taxes and Grants in Hawa i i ......................... 34Federal Administrative Budget................................ 35Tax Collections................................................. 36General Fund Finances.......................................... 37

PART THREE: HOW GOVERNMENT SPENDS ITS M ONEY.......... 38

Direct Expenditures Per Capita.............................. 39State Expenditures............................................. 40County Expenditures............................................ 42Public Employment Data........................................ 45State Retirement System Finances............................ 47Public and Private Compensation D ata....................... 48Public School D ata ............................................. 49University of H a w a i i ........................................... 53Transportation: Ai r p o r t s ..................................... 54

Harbors...................................... 55Hi ghways ..................................... 56

PART FOUR: THE LONG TERM PUBLIC BONDED DEBT........... 57

Per Capita Debt by S t ate...................................... 58State and County Debt in Hawaii............................. 59Constitutional Debt Limits................................... 63

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

HAWAII’S ECONOMY

During 1976, Hawaii's economy was marked by a stabilization of growth, a contrast to the boom years of the late sixties and early seventies. Of particular concern was the growing unemployment rate which rose to 9.8% in 1976. Those industries hardest hit were construction and sugar. Gains were made in diversified agriculture and hotel services.

The slowing down of the growth pattern was also reflected in the average consumer price index which rose by 7.8 points in 1976 whereas it rose more than 13 points in 1975.

During 1976, the income of Hawaii's citizens ou t distanced that of many other states as the per capita personal income level reached $6,658 which was seventh highest in the nation. Wages and salaries accounted for 70% of the state's net personal income of $5,679 million in 1975, and it is estimated that total personal income for 1976 will top $6.2 billion.

Despite fears that a sluggish national economy would seriously impair growth in the tourist industry, it experienced an unexpectedly good year as the number of visitors to Hawaii passed the 3 million mark. Even more crucial to the economic picture were the dollars spent by tourists in Hawaii which reached $1.5 billion in 1976, a 14% increase over the previous year. Officials remain cautious on the future growth prospects of this industry although it did prove to be a key factor in counteracting much of the negative performance in other sectors of the economy.

On the other hand, the sugar industry suffered setbacks during 1976 as is reflected in a drop of nearly 55% in its tax base. Rising competition from foreign producers of the sweetner and the lack of federal legislation further compounded the problem of the Island's oldest industry. Pineapple canning also took a dip in the value of its tax base of 28% while the value of construction completed in 1976 fell more than 11%, Retail sales and wholesale sales continued to grow by 10% and 16% respectively.

While the future for Hawaii's economy remains u n certain, the boom years of Hawaii's economy have come to an end and a normalization in growth will necessitate an adjustment in economic priorities for the future. Inflation - largely a national problem needing federal solutions - may have the greatest impact on Hawaii's economy.

CHART 1

TRENDS IN HAWAIIPopulation, Taxes, Personal Income & Debt

1966-1976i Increase

(Amounts in Thousands)

Year DebtaState-LocalTaxesb

PersonalIncome

CiviliaPopulati

1976 1,667,206 876,035 6,215,0000 8311975 1,435,888 765,284 5,674,000 8101974 1,274,442 672,325 5,069,000 7971973 1,219,363 591,792 4,617,000 7831972 1,080,395 530,117 4,124,000 7641971 925,506 497,606 3,773,000 7451970 742,037 454,378 3,523.000 7211969 631,315 395,498 3,087,000 7021968 533,843 338,054 2,729,000 6771967 472,899 309,839 2,440-000 6671966 412,265 273,032 2,225,000 656

1966 1972 1973 1974 1975 1976

a. S ta te a nd c o u n ty g e n e ra l o b l ig a t io n bo n d s an d re ve n u e bo n d s o u ts ta n d in g a t D e ce m b e r 31.

b. F is ca l y e a is fo r s ta te : p re v io u s c a le n d a r years fo r c o u n tie s p r io r to 1967 (e x c e p t H o n o lu lu , f is c a l years f ro m 1962). U n e m p lo y m e n t c o m p e n s a tio n c o l le c t io n s in c lu d e d . F isca l 1967 re f le c ts a d d it io n o f e s tim a te d $29,500 in rea l p ro p e r ty c o l le c t io n s d e la y e d u n t i l Ju ly , 1967.

c. M id -y e a r re s id e n t c iv i l ia n p o p u la tio n .

d. E s tim a te d .

SO U R C E: S ta te D e p a rtm e n ts o f B u d g e t & F in a n c e , A c c o u n t in g & G enera l S e rv ice s . T a x a tio n , P la n n in g ;C ity & C o u n ty F in a n c e D ire c to r; C o u n ty A u d ito rs and F in a n c e D ire c to rs ; U .S . D e p a rtm e n t o f C om m erce , “ S u rve y o f C u rre n t B u s in e s s ” .

TABLE 1

GROWTH IN THE HAWAIIAN ECONOMYSelected Calendar Years

AmountEconomic Indicators 1 976 1975 1974 1971 1966P o p u lati on® 886,700 868,500 854,100 795,700 710,325 2.10 1 1 .44 24.83Labor Forced* 400,000 356,400 359,090 325,320 - - 12.23 22.96 - -

Emp1oymentb 361,000 330,800 331,930 304,680 — 9.13 18.48 —

Unemployment Rateb 9.8 7.2 7.6 6.3 — 36. 1 1 55.56 —

Cost of Livlngc 162.8 1 55.0 141.9 118.9 97.3 5.03 36.92 67.32Motor Vehicle Reg IstratIond 536,504 500,585 487,64? 425,210 323,843 7.18 26. 17 65.67Total Housing Units© 270,646 261 ,197 250,697 224,585 192,781 3.62 20.51 40.39Total Hotel Rooms 44,095 42,648 39,632 35,797 17,217 3.39 23. 18 156.10Number of Visitors 3,207,645 2,829,105 2,786,489 I,818,944 835,456 13.38 76.35 283.94Per Capita Personal Income $7,225 $6,658 $6,010 $4,818 $3,192 8.52 49.96 126.35Per Capita Taxes $ 923 $ 852 $ 765 $ 614 $ 365 8.33 50.33 152.88

AMOUNTS IN MILLIONSVisitor Expenditures $1 ,450 $1,270 $1,225 $ 645 $ 280 14.17 124.01 417.86Military Expenditures 1 ,085 1 ,028 935 722 517 5.54 50'.28 109.86Total Personal Income 6,215 5,674 5,069 3,773 2,225 9.53 64.72 179.33Bank Deposits 2,995 2,681 2,553 I ,939 1 ,043 11.71 54.46 107.15Sugar Processing^ 275 606 455 1 90 179 -54.62 44.74 53.63P in e a p p le Canning^ 95 132 104 1 25 106 -28.03 - 24.00 - 10.38R e t a il Sales^ 3,855 3,497 3,063 2, 1 12 1 ,234 10.24 82.53 212.40Who1e s a 1e S a 1es^ 2,91 1 2,499 2,248 1 ,504 790 16.49 93.55 268.48Diversified Manufacturing^ 413 430 376 285 205 - 3.95 44.91 101.46Constructi on Value 1,012 1 , I 40 1 ,044 697 371 -1 1 .23 45. 19 172.78

Percent Change 1976 from 1975 1971 1966

NOTE: 1976 data preliminary. Subject to revision,a. Resident population at July I.b. Annual average. Due to revision, comparable data not available for 1966.c. Honolulu Consumer Price Index (annual average). 1967 = 100.d. At December 31. Excludes military vehicles, motorcycles and scooters. 1976 and 1975 reflect non-taxable, non-resident

vehicles not formerly registered.e. At A p r il 1.f. General excise tax base.

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

TABLE 2

SOURCES OF PERSONAL INCOMEHawaii (Selected Years): U.S. Average (1965 and 1975)

(Dollars in Millions)

State of HawaI I1975 1974 I 965

Income Source Amount% of Total Amount

i of Tota I Amount

i of Total

i Change 1975

from 1965 1975

U. S, Average_________% Change

of Total 1975from 19651965

Farms $ 155 2.7 $ 118 2.3 $ 94 4.6 64.9 2.7 3.3 92.6Contract Con st ruc ti on 434 7.6 416 8.2 1 50 7.4 189.3 4.3 5.0 101 .6Wholesale & Retail Trade 684 12. 1 625 12.3 254 12.5 169.3 12.7 13.7 115.8Man uf actu rl ng 269 4.7 247 4.9 1 40 6.9 92. I 19.3 23.7 90.0Finance, Insurance & Real Estate 270 4.8 244 4.8 92 4.5 193.5 4.0 4.2 122. 1Transpor tatio n 233 4. 1 215 4.2 78 3.9 198.7 3. 1 3.6 102.4Communic ation s & Utilities 142 2.5 127 2.5 44 2.2 222.7 2.3 2.1 152.7Services . ( 785) (13.8) ( 708) (14.0) ( 246) (12.1) 21 9. I ( 12.1) ( 11.4) 147.6

Hotels & Other Lodgings 1 57 2.8 141 2.8 31 I .5 406.5 0.5 0.5 132.5Personal & Household 50 0.9 49 I .0 33 1 .6 51.5 1 . 1 1.8 39. 1Bus I ness & RepaIr 131 2.3 1 16 2.3 42 2. 1 211.9 2,3 2.0 156.4Amus ement & Recreation 41 0.7 33 0.7 I 3 0.6 215.4 0,5 0.6 98. 1Prof., Social & Related 405 7.1 369 7.3 127 6.3 218.9 7.8 6.5 179,4

G overnmentF e d e r a 1, Civilian 459 8. 1 404 8.0 205 10. I 123.9 3,4 3.4 130.0F e d e r a 1, M 111tary 514 9. 1 479 9.4 233 11.5 120.6 1.6 2.0 91.9State & Local 507 8.9 444 8.8 163 8.0 211 .0 8.8 7.1 187.6

Other Industries 26 0.5 1 8 0.4 9 0.4 188.9 1,3 1 ,2 170. 1Total Labor & P r o p r i e t o r ’s Income S4,477 78.9 $4,046 79.8 $1,708 84.3 162. 1 75.6 80,7 118.8Income by Type:

Wages & Salaries 13,997 70,4 $3,633 71,7 $1,498 74.0 166.8 63.6 66.6 122.9Other Labor Income 1 94 3.4 168 3.3 50 2.5 288.0 4.7 3.5 214.0P r o p r i e t o r ’s Income: Farm 60 1 . 1 33 0.7 30 1 .5 100.0 2.3 2.8 92.9

Non-Farm 226 4.0 212 4.2 1 30 6.4 73.8 5.1 7.9 50,8Dividends, Interest, Rent 796 14.0 737 14.5 266 13. 1 199.2 14.5 14.4 135.7T ransfer Payments 637 11.2 507 10.0 104 5.1 512.5 13.8 7.4 335.3

S u b - T o t a 1 $5,910 104.2 $5,290 104,4 $2,078 102.6 184.4 104.0 102.5 1 36.8Less: Employes' Soc. Sec. Contrlb. - 237 - 4,2 - 221 - 4.4 - 53 - 2.6 347.2 - 4.0 - 2.5 272.7Total Personal Income $5,674 100.0 $5,069 100.0 $2,025 100.0 180,2 100.0 100.0 1 33.4NOTE: All data revised by Department of Commerce, August 1976, Detail may not add to totals due to rounding.SOURCE: "Survey of Current Busin ess, " A ugust 1976, U. S, Department of Commerce, Social & Economic Statistics A dm i nistr a

tion, Bureau of Economic Analysis, Washington, D. C.

TABLE 3

THE COUNTIES OF HAWAIICalendar Years 1975 and 1976

Hono 1u 1 u Ma u I H a w a l 1 Kaua IEconomic Indicators I 976 1 975 1976 1 975 1 976 1 975 1976 1975P o p u 1ati o n a 662,700 647,300 57,500 55,100 76,500 74,800 34,000 32,500Labor F o r c e b 320,300 286,500 26,900 23,400 36,500 32,000 16,400 14,600Empl o y m e n t b 290,000 266,900 23,800 21 ,200 32,400 29,300 1 4,700 13,400U ne mp lo yment Rate 9.4 6.8 11.4 9.3 1 1 .2 8.6 9.8 8.2Hotel Rooms 27,363 25,851 8,037 7,232 5,929 6,045 3,657 3,520M otor Vehi cle Regi strati onc 408,445 394,409 45,858 43,546 56,845 56,118 25,356 25,602Number of Tel ep ho ne s 400,937 460,602 41,196 36,142 52,746 50,090 22,073 20,851Sugar Pr od u ct i on (Tons) 182,783 194,580 262,649 260,670 388,478 412,019 216,547 239,930

AMOUNTS IN T HOUSANDSTax Revenue^ $ 139,584 $ 118,456 :S 14,228 $ 1 1 ,961 $ 21,494 $ 18,162 $ 7,308 $ 6, 1 79G o v e r nm en t Expendi tures*^ 250,648 195,818 25,620 22,009 36,488 29,523 14,994 12,324Bank Demand Deposits 901 ,000 817,918 55,146 45,871 61 ,688 51 ,713 23,118 19,937Selected Tax Bases

Sugar Proc es s 1ng 67,878 134,474 49,932 1 43,775 1 04,445 209,687 52,824 t17,585Pi n e a p p 1e C a n n 1ng 54,004 94,646 41 ,483 37,009 -- - - — —

Retai l ing 3,32 9,182 3,039,612 205,381 165,412 219,448 1 99,662 101,088 87,960Who1e s a 1i ng 2,698,981 2 ,313,634 72,359 56,253 1 10,389 101,942 29,659 27,569M an uf ac t ur I ng 378,446 397,153 8, 828 9,843 21 ,052 I 7,540 4,859 5,213C ont r ac t i ng 87 1 ,5 10 1,034,812 65,890 56,185 58,155 52,371 17,398 18,544ServIces 850,317 818,140 42,720 32,692 64,862 51 ,356 20,193 1 7,724Renta1 s 1,025,735 899,759 63,228 52,305 53,847 48,367 1 9 , I 45 19,360

NOTE: 1976 data p reliminary. Subject to revision,a. Resi de nt civ ilian po pulat io n at July I.b. C a l en d ar year estimates; revised January 1977.c. At D ec embe r 31. T a xable and n on -taxa bi e registered mo tor vehicles,d . Fiscal years .

Excludes m ot or cy cl e s and scooters.

SOURCE: State D epar tm e nt s of P lanning and E conomic D evelopment, Labor i Industrial Relations, Taxation, and T r a n s p o r t a tion; C ounty Finance Directors; Hawaiian T e lepho ne Company; and Hawaii V is itors Bureau,

CHART 2

PER CAPITA PERSONAL INCOME

— BY COUNTIES —Calendar Years 1971-1974

^ STATE

I I COUNTY

% IN CREASE 5,358

Thousands of Dollars

6,321

1971 1972 1973 1974 1971 1972 1973 1974

SOURCE: U.S. D epartm ent o f Commerce, O ffice of Business Economics, W ashing ton, D.C.

TABLE 4

PER CAPITA PERSONAL INCOMEBy States — Selected Years^

state1 975

Am ou nt Rank1974 1970 1965

% C hange 1975 from

A mo un t Rank A mo u n t R a n k A mo u nt Rank 1974 I 965HAWAII S6,658 $ 6,010 10 $4,623 $2,906 14 10.e 129.1U.S. Av. 7.6 I M .9Ala.Al aska A r iz. Ark. C a lif . Colo. Conn. D e l . Fla. Ga.Idaho 111.Ind.IowaKans.Ky.L a .Me.Md.M a s s .Mich.Minn.Miss.Mo.M o n t .Neb.Nev.N. H. N. J . N. M. N. Y. N. C. N. D. O hIo Okla. Ore. Pa.R. 1.S. C.S. D.Tenn.TexasUtahVt.Va. W a s h . W. Va. W i s c . Wyo.D. C.

4,6439,4485,3554,6206 ,5935,9856 ,9736 ,7485,6385.0865, 159 6 ,789 5 ,653 6,077 6 , 023 4,871 4,904 4,786 6 ,4746, t 14 6, 173 5,807 4,052 5,510 5,4226.087 6,647 5,315 6,722 4,775 6,564 4,9 52 5,737 5,810 5,250 5,769 5,943 5,841 4,618 4,9 24 4,895 5,631 4,9 23 4,960 5,785 6,247 4,91 8 5,669 6, 131 7,742

481

3349 9

1935

2937 364

28 I 7 I 8454346 1 I15 1 323 51313216 8

346

47 1039 26 2235 2520 2150404430413824 I 242 27 14

2

4.284 7,037 5, 1524.379 6,089 5,549 6,4876.284 5,406 4,7985, 140 6,268 5,295 5,561 5,615 4,565 4,456 4,536 5,973 5,667 5,846 5,469 3,837 5,065 5,0795.3796, 161 4,986 6,242 4,299 6 , 1 2 0 4,649 5,698 5,481 4,823 5,398 5,485 5,355 4,39 0 4,860 4,567 5, 106 4,539 4,602 5,377 5,646 4,480 5,281 5,644 7,0 43

50 2

3048 9

1934

2338315

28 I 8 I 7424644 I I I 4 12 225134 33257

356

498

39 I 3 2! 372420 274736 4132434026 1545 29 I 6I

2,9484,6443,6652,8784,4933,8554,9174,5243,7383, 354 3,290 4,507 3,772 3,751 3,853 3,112 3,090 3,302 4,30 9 4,3404, I 80 3,859 2,626 3,781 3,500 3,789 4,563 3,737 4,701 3,0774.712 3,252 3,086 4,020 3,387 3,719 3,971 3,959 2,990 3, 123 3,119 3,606 3,227 3,4683.712 4,053 3,061 3,812 3,815 5,079

49 5

3150 1019

2 8

273638 9

252620434437 12 I I I 3 1851 2433 237

28 4

46 3

3945 I 5 3529 16 17 48 4 i 4232403430 I 447 22 21I

I ,985 3, 168 2,373 I ,886 3,248 2,656 3,453 3,442 2,404 2,191 2,440 3,291 2,840 2,754 2,701 2,096 2,1 342.307 2,947 2,993 3,119 2,642 I ,682 2,7 16 2,444 2,6 19 3,194 2,592 3,323 2,204 3,358 2,1062.308 2,893 2,340 2,747 2,780 2,818 I ,908 2, 182 2,092 2,41 I 2,390 2,353 2,467 2,958 2, 109 2,712 2,595 3,654

48 9

35507

24 23

33 4 I31 6

16 19 23464339 I 3 I I 102551 21 30268

285

404

45 38 15 37 20 18 1749 4247323436 29 I 244 22 27I

8.4 34.33.95.58.37.97.57.44.3 6.0 0.48.3 6.89.37.36.7

10 . I5.58.47.95.6 6.25.68 . 8 6.813.27.96.6

7.7 1 1 .17.36.5 0.7 6.08.96.98.49.15.21.3 7.2

10.38.57.87.6

1 0 . 69.87.48.69.9

133.9 1 98.2 I 25.7145.0103.0125.3 101 .996. I

134.5132.1111.4106.3 99. I

I 20.7 1 23.0132.4129.8107.5 I 19.7104.3 97.9

I 19.8140.9102.9121.9 I 32.4 I 08. I105.1102.3 116.795.5

1 35. I148.6 I 00. 8 I 24.4 I 10.0 I 13.8107.3142.0125.7 I 34.0 133.6106.0 I 10.8 134.5111.2 I 33.2 109.0136.3 I I I .9

a. All data revised by U. S. D e p a r t m e n t of C o mmerc e, Aug us t 1976.

SOURCE: "Sur vey of C ur r e n t B u s i n e s s , ” A ugus t 1976, U. S. D e p a r t m e n t of Comm erce, O f f i c e of B u si ne ss Economic s, Was hi n gt on , D, C.

10

TABLE 5

EMPLOYMENT IN HAWAII Positions Filled in Selected Industries

Selected Years at December

Type of EmploymentNumber Of Positions

Percent1976

Changeover % of Total Employment

1976» 1975 1974 1971 1966 1975 1 966 1976 1975 1966GOVERNMENT

State 43,900 41,600 38,510 35,600 22,110 5.53 98.55 1 1 .53 11.11 8.02County 13,100 12,200 11,I 20 10,560 9,750 7.38 34.36 3.44 3.26 3.54

Sub-Total Local Governments 57,000 53,800 49,630 46,160 3! ,860 5.95 78.91 14.97 14.37 1 1 .56Federal - Air Force 3,200 3,300 3,250 3,420 3,410 - 3.03 _ 6.16 0.64 0.88 1 .24

Army 4,800 5,200 5,260 6,020 5,090 - 7.69 _ 16.51 1 .26 1 .39 2.14Navy 1 1 ,100 1 1 , 100 1 1 , 100 12,050 12,390 0.00 - 10.41 2.92 2.96 4.49Other 10,600 10,900 1 1 ,080 1 i,600 1 1,290 - 2.75 - 6. 1 1 2.78 2.91 4.10

Sub-Total Federal Government 29,700 30,500 30,690 33,090 32,980 - 2.62 - 9.95 7.00 8. 15 1 1 .96Sub-Tota1 Government 86,700 84,300 80,320 79,250 64,840 2.85 33.71 22.77 22.52 23.52PRIVATE INDUSTRY

Agriculture - Sugar^ 4,700 5,000 5, 160 5,370 6,310 - 6.00 - 25,52 1 .23 1 .34 2.29P in e a p p1e^ 1 ,500 1 ,500 1 ,910 2,010 3,300 0.00 - 54.55 0.39 0.40 1 .20Other 3,900 2,600 2,440 2,800 2,260 50.00 72.57 1 .02 0.69 0.02

Food Processing 10,000 10,100 9,670 10,620 I 2,390 - 0.99 - 1 9.29 2.63 2.70 4.49Other Manufacturing 12,800 12,800 12,430 12,100 9,770 0.00 31.01 3.36 3.42 3.54Transport., Comm., & Utilities 25,800 24,600 25,260 24,170 17,570 4.88 46.84 6.70 6.57 6.37Wholesale Trade 15,800 16,300 16,380 15,810 13,420 - 3.07 17.73 4.15 4.35 4.87Ret a il Trade 71,800 69,800 69,320 58,730 43,570 2.87 64.79 16.86 16.64 15.81Contract Construction 22,400 25,300 29,010 22,270 17,710 -1 I .46 26.48 5.88 6.76 6.42Hotel Services 19,900 18,700 18,970 15,920 7,370 6.42 170.01 5.23 4.99 2.67Other Services 55,300 53,500 53,140 45,600 34,370 3.36 60.90 14.53 14.29 (2.47Self-Employed & Domestics 26,000 26,400 26,020 25,710 26,940 - 1 .52 - 10.16 6.83 7.05 10.50Finance, Ins. & Real Estate 24,100 23,500 23,180 19,220 13,850 2.55 74.01 6.33 6.28 5.02

Sub-Total Private Industry 294,000 290,100 292,890 260,320 210,830 1 .34 39.45 77.23 77,48 76.48Total Positions F i l led 380,700 374,400 373,210 339,570 275,670 1 .60 38. 10 100.00 100.00 100.00NOTE: Detail may not add to totals due to rounding. Data reports positions fla. 1976 preliminary data. Table reflects revisions In prior years' data madeb. Sugar mill and pineapple cannery workers Included In food processing.

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

M e d In each Industry, by State Labor Department.

CHART 3

TRENDS IN CIVILIAN POPULATIONState of Hawaii & Counties Mid-Year Estimates 1966-1976

SO U R C E: T a b le 6.

TABLE 6

POPULATION TRENDS IN HAWAIIMid-Year Estimates of Resident Population

July C ity-County Maui H a w a ii Kauai C i v ili an ^ Annua1 Armed State1 H o n o 1u 1u County County County Total 3 1ncrease Forces^ Tota1

1976 662,700 57,500 76,500 34,000 830,700 2.59 56,000 886,7001975 647,300 55,100 74,800 32,500 809,700 1 .64 58,800 868,5001974 640,300 52,400 72,000 31,900 796,600 1 .74 57,500 854,1001973 627,900 51 ,800 71,400 32,000 783,000 2.46 58,100 84 1 ,2001972 613,900 50,500 68,500 31,200 764,200 2.59 52,000 8 1 6, 1001971 598,200 48,200 67,700 30,800 744,900 3.29 50,800 795,7001970 580,600 46,500 64,200 29,900 721,200 2.77 53,000 774,3001969 562,315 46,401 63,004 30,034 70!,754 3.59 48,474 750,2281968 542,801 44,399 61 ,102 29, 141 677,443 1 .63 57,013 734,4561967 533,003 44,500 60,426 28,618 666,547 1 .57 55,981 722,5281966 522,996 44,128 60,684 28,459 656,267 0.90 54,058 710,325

NOTE: 1976 data subject to revision.

a. Includes military dependents living In Hawaii.

b. Includes shore based armed forces for all years, and afloat and mobile In Hawaii ports or waters for 1966-1969 or home ported In Hawaii 1970-1976,

SOURCE: Provisional est imate s of the population of Hawaii, Depart ment ofPlanning and Economic Development, State of Hawaii,

12

state

TABLE 7

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

By States; Fiscal Years 1975 and 1976

Per Capita Tax CollectionsSFiscal 1976^= Fiscal 1975Amount Rank Amount Rank

% Change f rom I 975

Per Capita Tax as a % of Per Capita Incomel>I 976 1975

Rank923 852 8.33 I 3.86 14.18

U.S. Av. 734 664 10.54 I 2.44 12.10Ala.Al aska Ari z . Ark. Cali f. Colo. Conn. Del . Fla. G a.Idaho III.Ind.Iowa K a n s . Ky.L a .Me.Md.M a s s .Mich.Minn.Miss.Mo.M o n t ,Neb.Nev.N. H. N. J . N. M. N. Y. N. C. N. D. Ohio Okla. Ore. Pa.R. I .S. C.S. D.Tenn.TexasUtahVt.Va. Wash . W. Va. Wisc . Wyo.D. C.

4582,292

699 452 962 689 826 77 I 544 546 575 786 500 721 652 538605 810 815

1,003 742 819 487 578 726 662 824 558 789 595

1,124525660585535649687717480606 494 585 591 759 609 788 588 813 836 802

501

2351 4

247

I 743 4240 I 633 21 2844 32 12 103

I 9 9

48 39 20

268

41 I 434

246 2737452925 2249 31473835 1830 1536 116

13

41 5 842 658 405 869 631 697727 521 508 528 730 580 637 598 497 566 571728 81 4 682 754 446 523 612 577 770 525 725 548

1,025 485 613 534 482635636 645 446 543 451 515 506 699 563 676 533 719 697 759

504

I 951 2

24 I 5 I I404237 9

2821274431 30 105

I 78

48 39 26 29

638 1233 I

45253546 23 22 204934474143 1432 1836 13 167

10.36 9.86 49 9.69 491 72.21 24.26 1 1 1 .97 1 7

6.23 1 3.05 12 12.77 81 1 .60 9.78 50 9.25 5 110.70 14.59 6 14.27 49. 19 11.51 29 1 1 .37 28

18.51 1 1 .85 25 10.74 356.05 1 1 .43 31 1 1 .57 264.41 9.65 51 9.64 507.48 10.74 37 10.59 388.90 11.15 33 10.27 437.67 1 1 . 58 27 1 1 .65 223.45 10.61 38 10.95 31

13.19 1 1 .86 24 11.45 279.03 10.83 36 10.65 378.25 1 1 .04 34 1 0.89 326.89 1 2.34 I 7 1 2.70 1 0

41 .86 16.92 3 12.59 1 11 1 .95 1 2.59 1 4 12.19 1423.22 16.40 4 14.36 38.80 1 2.02 20 1 1 .67 218.62 14.10 8 1 3.79 69. 19 1 2.02 21 1 1 .62 23

10.52 10.49 42 10.33 421 8.63 1 3.39 1 1 1 2.05 1 514.73 10.88 35 10.73 367,01 1 2.40 16 1 2.50 1 26.29 1 0.50 41 10.53 398.83 1 1 .74 26 11.61 248.58 1 2.46 15 12.75 99.66 17.12 2 16.75 18.25 10.60 39 10.43 4 17.67 1 1 .50 30 1 0.76 349.55 10.07 48 9.74 48

1 1 .00 10.19 46 9.99 462.20 I 1 .25 32 1 1 .76 208.02 1 1 .56 28 1 1 .60 25

11,16 1 2.28 1 9 1 2.04 1 67.62 10.39 43 10.16 44

1 1 .60 12.31 1 8 11.17 299.53 10.09 47 9.88 47

1 3.59 10.39 44 10.09 451 6.80 12.00 22 11.15 308.58 1 5.30 5 15. 19 28.17 1 0.53 40 10.47 4016.57 12.61 1 3 1 1 .97 1 810.32 1 1 .96 23 1 1 .90 1 91 3.07 1 4.34 7 13.61 719.94 1 3.64 1 0 1 2.35 1 35.67 10.36 45 10.78 33

a. Population excluding armed forces overseas for July I, 1975 and July I, 1976 (provisional) as estimated by the U. S. Department of Commerce.

b. Fiscal year taxes as a percentage of prior calendar year personal Income.c. Computed from preliminary state tax collections according to estimates by

the U. S, Department of Commerce for fiscal 1976,SOURCE: "State Tax Collections In 1976," "Governmental Finances In 1974-1975,

and "Survey of Current Business," August 1976, "Current Population Reports," Series P-25, U. S. Department of Commerce.

13

WHERE GOVERNMENT GETS ITS MONEY

Hawaii's highly centralized state government is best reflected in the taxing authority relationship between the state and counties. In 1976, more than 78% of the state and local taxes collected in Hawaii accrued to state government which levies the majority of Hawaii's taxes. Hawaii's four counties rely heavily on the real property tax, the rates of which are set by the county councils without limitation, and three other taxes. These are the county fuel tax and motor vehicle weight tax, levied without limitation, and the public utility franchise tax administered and collected by the counties but imposed by the state.

Hawaii's three leading sources of tax revenues are the general excise tax (a multi-rate, multi-stage tax on gross income) which contributed 35% of all collections; personal and corporate income taxes adding 25%, and the real property tax representing 18% of the total collections during 1976. These three taxes helped to bolster the growth rate in taxes to 14.5% in 1976 as compared to growth rates experienced in 1975 of 13.8% and in 1974 of 13.6%, without a change in either the rates or the overall tax structure.

Hawaii's earmarked taxes (fuel, motor vehicle weight, utility franchise, and unemployment compensation) contributed approximately 13% to the total tax take. Rate hikes in the fuel tax to 8.5c per gallon and increasing the unemployment compensation insurance rate to a flat 3% were largely responsible for a 46% increase in state fuel tax collections and a 63% increase in the unemployment taxes in 1976 over 1975.

The real property tax remains the keystone of the counties' revenue sources representing 47% of Honolulu's $249 million, 35% of Maui's $34 million, 53% of Hawaii's $35 million, and 41% of Kauai's $15 million in revenues. While state grants proved to be the second largest source of income for Kauai County (24%), federal grants contributed the second largest source for Honolulu (33%), Maui (33%), and Hawaii (18%).

Federal tax collections in Hawaii during 1976 dropped from the previous year's total of $1,087 million to $946 million, due primarily to the severe 47% drop in receipts from corporate income taxes. While Hawaii contributed $946 million to the national treasury, federal dollars returned to Hawaii in the form of grants to the state and local governments totaled $430 million in 1976 or an increase of 38% over 1975.

14

TABLE 8

GENERAL EXCISE TAX COLLECTIONSState of Hawaii — Selected Fiscal Years

Activities 1975Change 1976 from 1975

Amount PercentReta i 11ng $142,723,735 $127,718,367 $ 79,785,322 $15,005,360 1 1 .75Services 37,561,312 34,098,221 20,471,667 3,463,091 10. 16ContractIng 43,703,793 44,646,309 29,953,417 - 942,516 - 2 . 1 1Theater, Radio,

Amusement 3,031,343 2,858,939 1 ,860,427 172,404 6.031nterest 2,924,128 3,293,521 1 ,521,042 - 369,393 -1 I .22C omm is s ions 6,376,669 6,110,715 3.648,628 265,954 4.35Hotel Rentals 16,333,445 13,809,163 7,967,240 2,524,282 18.28A 11 Other Renta 1s 27,603,593 24,549,718 14,329,001 3,053,875 12.44Use 14%) 4,582,875 4,573,447 3,534,990 9,428 0.21Al1 Others 4,715,759 4,866,718 2,687,634 - 150,959 - 3 . 1 0Sub-Tota $289,556,652 $266,525,118 $165,760,168 $23,031,534 8.64Sugar Processi ng $ 1 ,607,746 $ 3,864,990 $ 914,084 -$ 2,257,244 -58.40P ine Canning 555,208 573,691 653,595 - 18,483 - 3.22Sub-Tota1 $ 2, 162,954 $ 4,438,601 $ 1 ,567,679 -$ 2.275.727 -51.27ProducIng $ 561,557 $ 517,142 $ 368,417 $ 44,415 8.59Manufacturlng® 2,051,458 2,046,681 1,420,809 4.577 0.22Sub-Total $ 2,613,015 S 2.564,023 $ 1,789,226 $ 48,992 t .91Whol esa11ng $ 7,821,006 $ 7.319,913 $ 4,327,461 $ 501,093 6.851ntermedIary

ServIces 194,557 221,254 150,774 26,697 -12.07Use (1/2%) 5,349,306 4,636,I 36 3,239,611 713,170 15.38Disabled Vendors 9,51 1 11,439 4,390 - 1 ,928 -16.85Sub-Total $ 13,374,380 $ 12,188,742 $ 7,722,236 $ 1 , 185,638 9.73Insurance

So1ic itors $ 557,121 $ 464,299 $ 404.391 $ 92,822 19.99Penalties and

Interest 1,332,353 1,037,726 615,405 294,627 28.39Licenses & Fees 288,571 269,002 188,864 19,569 7.27Estimated Tax» 18,049 - 8,534 - 18,131 26,583 —Sub-Tota 1 $ 2,196,094 $ 1 ,762,493 $ 1 , 190,529 $ 433,601 24.60Tota1 $309,903,095 $287,479,057 $178,029,838 $22,424,038 7.80a. Includes canning other than pineapple.b. Net payments of estimated tax.SOURCE; Reports of the Department of Taxation, State of Hawaii.

TABLE 9

DISTRIBUTION OF FEDERAL REVENUE SHARING FUNDSState and Local Governments: Fiscal Years<

Uni t of

G o v e r n m e n t 1976 1975 1 974

C h a n g e 1976

A mo unt

from 1974

P e r c e n t

St a t e of Hawat t $ 9 , 1 8 2 , 6 2 4 $ 8 , 9 3 2 , 9 7 8 $ 8 , 9 7 1 , 5 2 0 $ 2 1 1,30 4 2.36

C o u n t y of;

Ho n o l u l u 1 3 , 529, 573 1 3 , 2 81, 542 1 3 , 4 98, 136 31 ,437 0.23Maui 1 ,628,651 1 , 5 30,7 78 1,455,1 17 173,534 1 1 .93Hawal 1 2 , 2 8 8 , 0 2 5 2 , 1 2 8 , 0 5 0 2,654,601 - 3 6 6 ,576 -13.81Kaua I 9 6 8 , 6 8 8 9 3 1 , 4 9 9 1 , 0 94,1 59 - 125,471 -1 1 .47

Total $27,597 ,761 $ 2 6 , 8 0 4 , 8 4 7 $ 2 7 , 6 7 3 , 5 3 3 -$ 7 5 , 7 7 2 - 0.27

a. E s t a b l i s h e d by St a t e and Local Fiscal A s s i s t a n c e Act of 1972 to d i s t r i b u t e federal

a s s i s t a n c e m o n e y s to sta te and local go v e r n m e n t s .

SOURCE: C o m p i l e d from the D e p a r t m e n t of A c c o u n t i n g and Gen eral S er vice s, Sta te of Hawaii,

and C o u n t y F i n a n c e D i r e c t o r ' s Annual Rep orts .

15

CHART 4

SOURCES OF STATE GOVERNMENT OPERATING REVENUESSTATE OF HAWAII — FISCAL 1976

(Dollars in Millions)

STATE GENERAL FUND STATE GENERAL AND SPECIAL FUNDS

O)

NOTE: See Table 10 for further detail.

SOURCE; Compiled by The Tax Foundation of Hawaii from Ihe 1976 Annual Report of the Comptroller, State of Hawaii.

TABLE 10

STATE REVENUE RECEIPTSHawaii — Fiscal Years 1975 and 1976

Source of Reve nue

Fiscal 1976 Fiscal 1975G en er a 1 Fund

Spec 1 a 1 Funds Tota 1

G ene ra 1 Fund

S p e d a 1 Funds Tota 1

Tax Re ve nuesGeneral Excise $309,885 046 $ — $ 309,885,,046 $287,487,,590 $ — $ 2 87,487,590Speci f i c E x c ise s a 70,077 320 30, 897,,728 100,975,,048 56,740,, I 50 21,,216, 847 7 7,956,997Individual 1ncome 184,915 571 — 184,915,,571 168,669,,869 - - 168,669,869C o r p or at e 1ncome 32,861 809 -- 32,861,,809 31 ,504,,542 -- 31,504, 54 2U ne mp l o y m e n t C o m p e n s a t ion — 48,.936,,064 48,936,,064 — 30,,081 ,,640 30,081, 64 0Other Taxes, Lic enses & P ermi ts^ 8,421 .,249 156,,228 8,577,,477 8,947,,297 145,.565 9 ,092,862

S u b - T o t a 1 Taxes $606,160,,995 $ 79,,990,,020 S 686,151,,015 $553,349,,448 $ 51 ,,444,,052 $ 604, 793, 50 0Fines, F o r f ei ts & E sc hea ts $ 5,214,,076 S 321 ,,036 $ 5,535,,112 $ 4,135,. I 90 $ 269, 974 $ 4,405,163Federal G r a n t s - 1n-AId 216,824,,770 1 09,,502,,021 326,326,,792 192,920,,015 63,,449,,942 256,369,957Reve n ue s from Other Age nc ies 2,409,.913 203,,953 2,613,,867 3,335,, 1 54 680, 014 4,015,168Rents, R oy al ti e s & Land Income 4,624,,047<* 3,,306,,324 7,930,.371 4,960,,685^1 4,,133,,874 9,094,559Sales of Real Prop e rt y -- 1 ,, 1 82,,761 1,182,,761 -- 817,,845 817,845Earn in gs - General D epa rt me n ts 30,!10,,220 37,,371 ,, 1 20 67,481,.339 22,761,,341 32,,505,, 1 37 55,266,478Earn in gs - Pu bl i c Serv. Enterp. — 46,,400,,130 46,400,, I 30 — 37,,791 ,,604 37,791,604R e p a ym en t A d v a nc es to Other

Civil D i v is ions — 32.,714,,927 32,714,,927 -- 18,,874,,762 18,874,762R e pay me nt Debt Costs: C ou nt ie s 1,856,,057 -- 1,856,,057 2,088,.964 — 2,088,964Interes t Earned 8,656,,772® 9,,914,,266 18,571,,038 12,970,,433® 9,,412,,839 22,383,272M isc el l a neous 2,880,,511 15,,255,,930^ 18,136,,441 2,903,,884 13,,391 ,,215^ 16,295,099

T o t a 1^ $878,737,,361 $336,,162,,488 $1 ,214,899,,849 $799,425,,1 14 $232,.771 ,,256 $1 ,032,196,371a. Includes Pu b li c Utili ties , Tobac co , Liquor, Insurance and Fuel taxes.b. Includes F ra nc hise tax. Inhe ri tanc e and Estate taxes. C on ve y an c e tax, b usine ss and n on - bu sine ss licenses and permits.c. E xc lu de s t r a n s fe rs and re pa y me n ts e xce pt as shown.d. Includes t r a ns f er of land Income pr oc eed s from Tr ust fund to General fund In the amount of $4,856 ,856 In 1975 and

$ 4 , 5 0 9 ,9 02 in 1976.e. Ex cl ude s re p ay m en ts of Interest on state bonds from special fund a genc ie s to avoid duplic atio n,f. Includes pub li c school c a f e te r ia sales of $6, 17 9, 02 2 In 1975 and $ 6,017 , 41 9 In 1976.SOURCE; C o mp i le d by the Tax Fou nd at io n of Hawaii from the Annual Report s of the C om pt ro ll e r, State of Hawaii.

TABLE 11STATE AND COUNTY TAX COLLECTIONS IN HAWAII

Selected Fiscal Years

Unit of Government Source 1976 1975 1974 1971 1966

State of HawalIGeneral Excise & Usea $309,903,095 $287,479,057 $244,554,768 $178,029,838 $ 93,721,542Fuel 41 ,547,244 31,638,959 29,649,393 27,260,016 18,454,891L 1quor 15,010,230 12,783,130 I 1,414,478 8,384,947 5,404,933Tobacco 9,574,208 8,706,161 8,304,732 6,437,835 3,719,2591nsurance 16,082,029 9,886,239 9,533,689 7,316,606 3,812,355Public Service Companies 28,382,799 24,667,713 21,167,132 13,620,099 8,984,927Banks & Other Financial Corporations 2,491,889 3,319,923 3,629,739 2,301,068 1 ,406,823Corporate Income^ Individual 1ncomea,c

32,861,809 31 ,504,541 18,166,034 12,875,846 9,950,548

Net 1ncome 184,915,571 168,669,869 151,733,833 1 16,232,577 47,349,953Inheritance & Estate 3,253,741 3,479,172 2,661,186 4,427,619 1 ,445,585Real Property^ 153,787,887 128,669,868 121,864,482 87,892,526 57,399,238Conveyance (Realty Transfer) 827,274 709,306 1,037,260 484,047 —Licenses, Permits i Other 2,834,030 2,275,014 1,969,838 1,409,668 716,214U n e mp 1oyment C om pe ns a tion 48,967,131 30,136,837 25,168,413 14,017,573 10,872,820

Sub- To ta1 $850,638,937 $743,925,789 $650,854,977 $480,690,265 $263,239,088Counties^

Liquor Licenses & Fees U t l 1Ity Franchise Motor Vehicle Weight Licenses, Permits & Other

I,681,774 5,613,863

12,446,764 5,653,806

1,569,215 3,960,555 I I ,712,929 4, I 1 5,132

1 ,428,900 3,203,234

12,488,072 4,350,132

I ,108,707 2, 185,710

10,45 I, I 92 3 , I 7 0 , I 41

574,331 I ,440,084 6,034,168 I ,744,153

S ub- To ta1 $ 25,396,207 $ 21,357,831 $ 21,470,338 $ 16,915,750 $ 9,792,736Total $876,035,144 $765,283,620 $672,325,315 $497,606,015 $273,031,824

a. Reduced by Natural Disaster refunds and credits; General Excise $777,475 (1966); Personal income $197,425 (1966) and RealProperty $738,247 ( 19 6 6 ).

b. Includes payments of estimated taxes less refunds.c. Individual Income Includes withheld and estimated tax less refunds, and delinquent compensation tax (repealed I/I/58).d. Previous calendar year data for Hawaii, Maul and Kauai counties prior to 1967.

SOURCE: Department of Taxation, and Department of Accounting & General Services, State of Hawaii; and County Finance DirectorsAnnual Reports.

TABLE 12

ALLOCATION OF STATE AND COUNTY TAXESHAWAII — Fiscal Years 1975 and 1976

(In Thousands)

1976 A llocated to

1975 A llocated to

Type of Taxes State Honolulu Maul Hawaii Kauai Tota I State Honolulu Maul Hawaii Kauai TotalState Col l e c t ions

CD

General Excise^ S29 1,656 $ 7,734 $ 2,994 $ 4,323 $ 3, 191 $309,903 $268,031 it 8,786 $ 3,001 $ 4,470 $3,191 $287,479Fuel 30,904 7,880 1 ,220 1,016 527 41,547 21,220 7,805 1,131 976 507 31 ,639L 1quor 15,010 15,010 12,783 12,785Tobacco 9,574 9,574 8,706 8,7061nsurance 16,082 16,082 9,886 9,886P u b lic Service Co. 28,583 28,583 24,668 24,668Banks & Fin. Corp. 2,492 2,492 3,320 3,320Income - Corporate^* 32,862 32,862 31 ,505 31,505

- 1n d iv id u a 1c 184,916 184,916 168,670 168,670Inheritance & Estate 3,254 3,254 3,479 3,479Real Property 4 117,124 11,896 18,781 5,983 153,788 2 98,225 9,828 1 5,622 4,993 128,670Convey. (Realty Transfer) 827 827 709 709Unemployment Compensation 48,967 48,967 30,137 30,137Licenses & Others 2,834 2,834 2,275 2,275

S ub - T o t a 1 $667,965 $132,738 $16,110 $24,125 $ 9,701 $850,639 $585,391 $114,816 $13,960 $21,068 $8,691 $743,926County Col lections

Liquor Licenses & Fees $ — $ 1,102 $ 240 $ 230 $ 1 10 $ 1,682 $ — 3E 1,033 $ 203 $ 230 $ 103 $ 1,569U t i 1ity Fr a nchi se — 4,677 201 483 253 5,614 3, 165 172 424 200 3,961Motor Vehicle Weight - - 9,777 910 1,214 545 12,447 - - 9,262 831 1,141 480 11,713All Others — 4,257 526 678 193 5,654 — 3,093 392 474 1 56 4,115

Sub-Total $ — $ 19,814 $ 1,877 $ 2,605 $ 1,101 $ 25,396 $ — $ 16,553 $ 1 ,598 $ 2,269 $ 939 $ 21,358Tota 1 $667,965 $ 152,552 $17,987 $26,730 $10,802 $876,035 $585,391 $151,369 $15,558 $23,337 $9,630 $765,284NOTE: Detail may not add to total due to rounding,a. Act 114, 1973 provided fixed amounts for county g ra nt s- I n- a Id .b. -c .

Includes amounts paid on declared estimated taxes less refunds.Includes delinquent collections from Compensation and Dividends Tax repealed 1/1/58 and Personal Net Income Tax, Including payments for withheld and declared estimated taxes less refunds.

SOURCE: Department of Taxation, and Accounting and General Services, State of Hawaii; the various County Finance Directors*Annual Reports; and Table II.

CHART 5

HAWAII STATE AND COUNTY TAX COLLECTIONSFiscal Year 1976

COUNTY FUEL $10,644,518— 1.22%

NOTE: D etails do not agree exactly w ith Table II because of d iffe re n t sources.SOURCE: Departm ent of Taxation, and Accounting and General Services, State of Hawaii; and

C ounties’ Annual F inancial Reports

20

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

T y p e of F u e l

T a x P e r G a l .

Fis cal 1976

S T A T E TA X R E V E N U E S

O A H U

G a s o l i n e

O t h e r H i g h w a y s

O t h e r N o n - H w y .

Avi ati on

S m a ll Bo a t b

0.5ff 6<t & 8.5«

11 I i

U i 124

$ 1 8 , 4 8 3 , 9 5 4

8 2 2 , 7 7 5

3 4 2 , 9 4 3

4 , 3 1 9 , 4 1 8

2 5 , I 30

$1 I, 4 2 3 , 6 0 6

4 5 4 , 2 1 5

3 9 2 , 7 8 8

4 , 6 1 7 , 1 6 9

2 0 , I 31

$ 1 0 , 4 6 1 , 4 5 1

4 0 4 , 9 1 8

3 7 0 , 1 6 2

4 , 5 6 9 , 6 9 1

2 6 , 2 6 2

$ 9 , 5 2 6 , 4 2 2

2 6 0 , 7 5 4

2 9 2 , 5 1 2

4 , 2 9 2 , 7 1 0

2 6 , I 35

T O T A L O A H U $ 2 3 , 9 9 4 , 2 2 0 $ 1 6 , 9 0 7 , 9 0 9 $ 1 5 , 8 3 2 , 4 8 4 $ 1 4 , 3 9 8 , 5 3 3

MAUI

G a s o l i n e

O t h e r H i g h w a y ^


A v i a t i o n

S m a l l B o a t ^

8 .5 4

64 i 8.54

I 4

I 4

14 4 13.54

2 , 0 1 2 , 4 6 3

I 0 7 , 6 8 2

2 4 2 , 3 7 3

4 9 , 2 5 9

I , 835

1 , 1 4 9 , 1 7 5

6 6 , 2 7 5

I 92,621

4 7 , 7 7 8

I ,587

9 7 3 , 9 2 6

4 6 , 9 0 5

1 9 2 , 0 1 3

43, 791

1,455

8 2 5 , 9 0 7

4 0 , 3 7 4

1 5 1 , 1 1 43 2 , 4 5 2

2 , 6 9 8

T O T A L MAUI $ 2 . 4 1 3 , 6 1 1 $ 1 , 4 5 7 , 4 3 7 $ 1 , 2 5 8 , 0 6 9 $ 1 , 0 5 2 , 5 4 5

H A W A II

G a s o l i n e



A v i a t i o n

S m a l l B o a t b

8 .5 4

64 4 8 .5 4

I 4

I 4

14 4 11.54

$ 2 , 6 9 1 , 5 8 0

2 0 7 , 7 2 7

1 0 4 ,143

I 3 5 , 4 8 5

30,401

I , 6 1 6 , 0 5 4

I I 5 , 9 6 2

1 0 9 ,460

1 6 2 ,442

1 7,629

I , 4 3 5 , 8 3 2

I 08, 848

I 2 9 , 4 9 8

I 7 2 , 8 8 0

9 , 3 4 0

I , 865 ,571

1 0 3 ,204

1 0 4 , 0 9 6

2 0 6 , 3 7 6

5,4 75

T O T A L H A W A II $ 3 , 1 6 7 , 3 3 6 $ 2 , 0 2 2 , 3 4 7 $ 1 , 8 5 6 , 3 9 8 $ 2 , 2 8 2 , 7 2 1

KAUAI

G a s o l i n e



A v i a t i o n

S m a l l B o a t b

8.54

4 8 .5 4

I 4

4 12.54

$ 1 , 0 8 0 , 1 4 8

5 7 , 5 7 4

I I 2 , 4 4 0

4, 0 6 7

__________I ,686

6 3 3 , 9 6 5

3 7 , 5 8 5

8 6 , 0 9 8

3 , 8 6 4

I ,202

571 , 203

3 1,671

7 7 , 8 0 0

4,071

720

5 1 2 , 4 4 8

2 4 , 2 0 6

5 0 , 6 4 7

2,4 97

516

T O T A L KAUAI $ 1 , 2 5 5 , 9 1 5 $ 7 6 2 , 7 1 5 $ 6 8 5 , 4 6 5 5 9 0 , 3 1 4

A L L C O U N T I ES

G a s o l i n e $ 2 4 , 2 6 8 , 1 4 5 $ 1 4 , 8 2 3 , 6 0 1 $ 1 3 , 4 4 2 , 4 1 2 $ 1 2 , 7 2 8 , 3 4 8

O t h e r H ig h w a y - - 1 , 1 9 5 , 7 5 0 6 7 4 , 0 3 7 5 9 2 , 3 4 3 4 2 8 , 5 3 7

O t h e r N o n - H w y . - - 8 0 1 , 8 9 9 7 8 0 , 9 6 7 7 6 9 , 4 7 3 5 9 8 , 3 6 9

A v i a t i o n — 4 , 5 0 6 , 2 2 0 4 , 8 3 1 , 2 5 4 4 , 7 9 0 , 4 3 3 4 , 5 3 4 , 0 5 5

Small Boat<= -- 5 9, 051 4 0 , 5 4 9 3 7 , 7 5 6 3 4 , 8 2 3

T O T A L A L L C O U N T I E S $ 3 0 , 8 5 1 , 0 8 1 $ 2 1 , 1 5 0 , 4 0 8 $ 1 9 , 6 3 2 , 4 1 7 $ 1 8 , 3 2 4 , 1 1 3

C O U N T Y T A X R E V E N U E S

G a s o l i n e

O t h e r H i g h w a y s 24

3 ,54

& 3.5 4

$ 7 , 6 0 3 , 9 7 5

3 3 0 , 5 4 5

$ 7 , 5 6 1 , 9 6 1

2 9 5 , 7 8 6

$ 7 , 3 1 8 , 5 5 7

28 1 ,182

6 , 6 6 7 , 2 5 1

1 8 1 , 3 9 8

T O T A L O A H U - - $ 7 , 9 3 4 , 5 2 0 $ 7 , 8 5 7 , 7 4 7 $ 7 , 5 9 9 , 5 4 0 6 , 8 4 8 , 6 4 9

M A U C

G a s o l i n e


54

& 54

$ 1 , 168,601

6 0 , 5 6 4

$ 1 , 0 7 6 , 4 0 2

6 2 , 5 4 9

$ 9 6 5 , 4 2 5

4 6 , 1 5 0

8 2 4 , 1 4 1

4 0 , 2 9 7

T O T A L MAUI -- $ 1 , 2 2 9 , 1 6 5 $ 1 , I 39,031 $ 1 , 0 1 1 , 5 7 5 8 6 4 , 4 3 9

H A W A II

G a s o l i n e


34

& 34

$ 9 4 3 , 4 2 5

7 3 , 2 1 4

$ 911 ,429

66, 131

$ 8 5 6 , 8 6 0

6 5 , 0 9 3

7 4 6 , 5 9 2

4 0 , 9 2 5

T O T A L H A W A II -- S 1 , 0 1 6 , 6 3 9 $ 977 ,561 $ 921 953 7 8 7 , 5 1 8

KAUAI

G a s o l i n e


44

& 44

$ 503 ,131

2 7 , 7 0 9

$ 4 8 1 , 4 6 2

2 9, 261

$ 4 5 3 , 5 0 2

25,271

4 0 8 , 7 6 5

1 9 , 349

T O T A L KAUAI -- $ 5 3 0 , 8 4 0 $ 5 1 0 , 7 2 3 $ 4 7 8 , 7 7 4 4 2 8 , 1 1 4

A L L C O U N T I ES

G a s o l i n e

O t h e r H ig h w a y

- $ 1 0 , 2 1 9 , 1 3 2

4 9 2 , 0 3 2

$ 1 0 , 0 3 1 , 3 3 4

4 5 3 , 7 2 8

$ 9 , 5 9 4 , 1 4 5

4 1 7 , 6 9 6

8 , 6 4 6 , 7 4 9

2 8 1 , 9 7 0

T O T A L A L L C O U N T I ES -- $ 1 0 , 7 1 1 , 1 6 4 $ 1 0 , 4 8 5 , 0 6 2 $ 1 0 , 0 1 1 , 8 4 1 8 , 9 2 8 , 7 1 9

N OT E: D e t a il m ay not add to total d u e to r o u n d 1n g , Pr i or to 5 / 1 / 7 5 s a t e ra t e s

p er g a l l o n wer e; g a s and d i e sel 54; a nd LPG 44.

a. Low r at e for LPG, h i g h e r for die s e l .

b. Fuel o t h e r t ha n g a s o l i n e at 14 per g a l l o n .

c. I n c l u d e s $12 , 2 9 1 In 1975 and $13 , 7 9 1 in 1976 a l l o c a t e d to c o u n t i e s .

S O U R C E : R e p o r t s of t he D e p a r t m e n t of T a x a t i o n , S t a t e of H a w a i i .

21

TABLE 14

STATE GENERAL SALES TAX DATATax Rates as of January 1, 1977

Credit GrantedRetail Rates® Other A g a inst Food Drugs

state State Loca 1 Ratesb Income Taxes T a x a b 1eC T a x a b 1edH A W A I I 4.0^ — % 0.5^ Yes Yes YesAla. 4.0 3.0 -- No Yes YesAlaska - - 5.0 -- No Yes YesAri z . 4.0 2.0 — No Yes NoArk. 3.0 1 .0 -- No Yes YesCalif. 4.75 1 .75 — No No NoColo. 3.0 4.0 -- Yes Yes NoC o n n . 7.0 — — No No NoDel . No state or local sa i es taxFla. 4.0 __ -- No No NoG a . 3.0 1 .0 — Yes Yes Yes1daho 3.0 .. -- Yes Yes NoIII. 4.0 1 .0 — No Yes Yes1nd. 4.0 — 0.375 No No NoIowa 3.0 -- -- No No NoK a n s . 3.0 i .0 — No Yes YesKy. 5.0 0.5 — No No NoLa. 3.0 3.0 - - No No NoMe. 5.0 — — No No NoMd. 4.0 -- — No No NoM a s s . 5.0 -- — Yes No NoMich. 4.0 -- -- No No NoMinn. 4,0 1.0 — No No NoMiss. 5.0 — 0. 125 No Yes YesMo. 3.0 1 .5 No Yes YesMont. No state or local sa 1 es taxNeb. 3.0 1.0 — Yes Yes NoNev. 3.0 0 . 5 ‘ — No Yes NoN. H. No state or local sa 1 es taxN. J . 5.0 -- -- No No NoN. M. 4.0 0.5 — Yes Yes YesN. Y. 4.0 4.0 -- No No NoN. C. 3.0 1.0 — No Yes NoN. D. 3.0 — — No No NoOhio 4.0 2.0 - - No No NoOkla. 2.0 2.0 — No Yes YesOre. No state or local sa 1 es taxPa. 6.0 0.4 - - No No NoR. 1 . 6.0 — — No No NoS. C. 4.0 — -- No Yes NoS. D. 4.0 2.0 Yes® Yes NoTenn. 4.5 2.25 -- No Yes NoTexas 4.0 1.0 -- No No NoUtah 4.0 0.75 — No Yes Novt. 3.0 — — Yes No NoVa. 3.0 I .0 — No Yes NoWash. 4.6 0.8 0.44 No Yes NoW. Va. 3.0 — 0.88 IL 0.27 No Yes NoW is c . 4.0 0.5 — No No NoWyo. 3.0 1.0 - - Yes® Yes NoD. C. — 5.0 — No No Noa. Generally on tangible personalty only, although a few states (In

cluding Hawaii) tax selected services. Local rate Is highest allowed or imposed.

b. Hawaii levies the tax on wholesaling, producing and manufacturing; Indiana on wholesaling, Mississippi on wholesaling; Washington on wholesaling and manufacturing; and West Virginia on manufacturing and wholesaling respectively.

c. Food for home consumption; restaurant meals are generally taxable.d. Generally limited to prescription medicine and drugs, although some

states exempt various other medical Items such as patent medicines, baby supplies, eyeglasses, and artificial limbs.

e. Refund granted to low Income elderly persons.SOURCE; State Tax Guide, All States Unit, Commerce Clearing House, Inc.

22

TABLE 15

STATE FUEL, TOBACCO ANO LIQUOR TAXESTax Rates as of January 1, 1977

Moto r Fuel Tax® Tobacco Taxes(c Per G a llon) Cigare ttes Other Liquor*^State Loca1 (c Per Pack) Products (Per Gal.)

H A W A l 1 8.5 5.0 4 0% W h lse.c 40% W h lse. 2 0% W h 1se.Ala. 7.0^ 2.0 12.0 Yes 3 5 % R e t a i 1®A1aska 8.0 8.0 No $4.00A r iz. 8.0 13.0 Yes 2.50Ark. 8.5b 17.75 15% W h lse. $ 2. 5 0 + 3 % R e t a ilC a li f . 7.0 10.0 No 2.00Colo. 7.0 10.0 No 2. 16Conn. 1 1 .0 21 .0 No 2.50Del . 9.0 14.0 30% W h lse. 2.25Fla. 8.0 1 .0 17.0 No 3.75Ga. 7.5 12.0 Yes 3.75Idaho 9.5^ 9.1 35% W h lse. 14% R e t a i 1®III. 7.5 12.0 No 2,00In d . 8.0 6.0 No 2.28Iowa 7.0^ 13,0 10% W h lse. 15% W h lse.®Kans • 8.0b 1 1 .0 10% W h lse. $ 1. 50 +4 % RetailKy. 9.0 3.0 No 1 .92La. 8.0 1 1 .0 Yes 2.50Me. 9.0 16.0 No (e)Md. 9.0 10.0 No 1 .50Mass. 8.5 21 .0 No 4.05Mich. 9.0^ 1 1 .0 No 9 % R e t a i l ®Minn. 9.0 16.0 2 0% W h lse. 4.39Miss. 9.0^ 3.0 1 1.0 Yes 2.50®Mo. 7.0 9.0 No 2.00Mont. 7.75^^ 12.0 12.5% W h lse., 2 1 % R et a i l ®Neb. 8.5 13.0 No 2.00Nev • 6.0 2.0 10.0 No 1 .90N. H. 9.0 12.0 No (e)N. J. 8.0 19.0 No 2.80N. M. 7.0 12.0 No 1 .50N. Y. 8.0b 1 .Of 15.0 No 3.25N. C. 9.0 2.0 No 2 2 .5 % RetailN. D. 7.0 1 1.0 11% W h lse. 2.50Ohio 7.0 15.0 No (e)Okla. 6.58*> 13.0 Yes 4.00Ore. 7.0 9.0 No (e)Pa. 9.0 18.0 No $ 1 . 0 0+ 18 % R e ta i l ®R. I . 10.0 18.0 2 5 % W h lse. 2.50S. C. 8.0 6.0 Yes $ 2. 72 +9 % SurtaxS. 0. 8.0 12.0 No 3.05Tenn. 7.0^ 13.0 6% W h lse. 4.00Texas 5.0^ 18.5 Yes 2.00Utah 7.0 8.0 2 5% R e t a il 8 % R e t a il®Vt. 9.0^^ 12.0 2 0 % W h lse. 24% R e t a il®Va. 9.0 4% R e t a il 2.5 No 15% R e t a i l ®Wash. 9.0 16.0 4 5 % W h lse. (e)W. Va. 8.5 1 2.0 No (e)W i s c . 7.0 16.0 No 2.60Wyo. 8.0b 8.0 No 0.80 eD .C . -- 10.0 13.0 No 2.00a . G a s o 11ne for use on public h I g h w a y s . Local rate Is highest Imposed.b. Rate for diesel for use on public highways differs In: Okl ahoma and

Texas, 6 . 5 c ; Michigan, 7c ; Alabama, Iowa, and Tennessee, 8 c ; Idaho, 8. 5c ; Arkansas, 9.5C; Montana, 9 . 75 c ; Mis sissippi, Kansas, and New York, 10c ; and tax exempt In Vermont and Wyoming.

c. Tax is a ppr ox imat ely 10c per pack in Hawaii.d. Rates apply only to d istilled spirits not In excess of 100 proof.e. Mon opoly states. R evenu es received through m arkup plus taxes except

markup only In New Hampsh ire and Oregon.f. On leaded gas In New York City.SOURCE: State Tax Guide, All States Unit, C omm er ce Clearing House, Inc.

23

TABLE 16

STATE PERSONAL INCOME TAX DATAAt January 1, 1977

F e d e ra l Inc. Tax Tax Rata

Steps I n

Persona I Exempt Ion or Credltb

State Deduct. a Min. On First M a x . Over Range SIng 1 e DependentH A W A I 1 No 2.25? $ 500 1 1.0? $ 30,000 1 1 $ 750^= $ 750Ala. Yes 1.5 1 ,000 5.0 5,000 4 1 ,500 300Alaska No 3.0 2,000 14.5 200,000 24 750 750Arl z. Yes 2.0 1 ,000 8.0 6,000 7 1 ,0 0 0 c 600Ark. No 1 .0 2,999 7.0 25,000 6 17.50b ,c 6bCalif. No 1 .0 2,000 I 1 .0 15,500 1 1 25b, c 8bColo.d Yes 2.5 1 ,000 8.0 10,000 1 1 750C 750C o n n . No personal Income taxDel . Yes 1.6 1 ,000 19,8 100,000 15 600 600Fla. No personal Income taxOa. No 1.0 750 6.0 7,000 6 1 ,500C 700Idaho No 2.0 1 ,000 7.5 5,000 6 750C 750III. No 2.5% flat rate 1 ,000 1 ,0001 nd. No 2.0% flat rate 1,OOOC 5001 owa Yes 0.5 1 ,000 1 3.0 75,000 13 15b lObK a n s. Yes 2.0 2,000 6.5 7,000 5 600 600Ky. Yes 2.0 3,000 6.0 8,000 5 20b 20bLa. Yes 2.0 10,000 6.0 50,000 3 2,500 400Me. No 1.0 2,000 10.0 25,000 8 1 ,000 I ,000Md. No 2.0 1 ,000 5.0 3,000 4 800 800Mass.d No 5% flat rate + 7 .5% surtax 2 ,0 0 0 c, e 600Mich. No 4.6% flat rate 1 ,500c 1 ,500M 1 nn. Yes 1.6 500 15.0 20,000 1 1 2ib, c 2lbMiss. No 3.0 5,000 4.0 5,000 2 4,500e 750Mo. Yes 1.5 1 ,000 6.0 9,000 10 I,200C 400Mont.d Yes 2.0 1 ,000 1 1.0 35,000 10 650 650Neb. No 17% of adjusted fe de ra 1 lia b ility (c)Nev. No state Income taxN. H. No 4.25% on Interest and dividend Income over $600N. J. No 2.0 20,000 2.5 20,000 2 I ,000 1 ,000N. M. No 0.9 500 9.0 100,000 16 750C 750N. Y.d No 2.0 1,000 15.0 25,000 14 650 650N. C. No 3.0 2,000 7.0 10,000 5 1 ,000 600N. D.d Yes 1.0 1,000 10.0 8,000 6 750 750Ohio No 0.5 5,000 3.5 40,000 6 650 650Okla. Yes 0.5 1,000 6.0 7,500 7 750C 750Ore. Yes 4.0 500 10.0 5,000 7 750 750Pa. No 2.0% flat rateR. I . No 17% of adjusted fed er a 1 lia b ilityS. C. Yes 2.0 2,000 7.0 10,000 6 800 800S. D. No personal Income taxT en n. No 6 .0% on dI VIdend and Interest incomeTexas No state Income taxUtah Yes 2.25 750 7.75 4,500 7 750 750Vt.d No 25? of federal liability (c)Va. No 2.0 3,000 5.75 12,000 4 600 600Wash. No state Income taxW. Va. No 2.1 2,000 9.6 200,000 24 600 600Wt sc. No 3.1 1,000 11 .4 14,000 15 20b, c 20bWyo. No state Income taxD. C. No 2.0 1,000 11.0 25,000 10 750C 750a. Generally limited to federal taxes paid on Income taxed by the state; m axi

mum deductible amounts are limited by certain states,b. States granting tax credits In lieu of personal exemptions.c. Additional credits deducted directly from tax liability and designed to re

lieve the burden of taxes other than Income taxes; i.e., sales, property and/or local Income taxes. Limited to the elderly In some states.

d. Additional rates: Coloraao, 2% on Interest and dividends over $5,000; Massachusetts, 10% on Interest, dividends and capital gains; New York, 2.5% surcharge on gross tax liability; North Dakota, 1% on net business Income of Individuals, estates and trusts; Montana, 10% surtax; Vermont, 9% surcharge.

e. No double exemptions for joint returns.

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

24

TABLE 17STATE CORPORATION NET INCOME TAX

Rates and Estimated Burdens on Selected Incomes January 1, 1977

State

S t a t e / F e d e r a l a

C or pora tion

Tax D e d ucti ble Tax Rate

Net Estimat ed State

Operati ng on Net Taxable

Lossb $5,000 $50,000

Income Tax

Income^ of

$500,000

HAWAII Yes/No 5 .8 5% to $25,000

6. 4 3 5 % over $25,000 CF-5, CB-3 $ 276 $ 2,886 $ 30,092

Ala. No/Yes 5.0* - - 202 1 ,997 14,011

Alaska Yes/No 9.4* CF-7, CB-3 430 4, 296 42,962

Ari z . Yes /Yes 2.5* to S I ,000

10.5* over $6,000 CF-5 171 3,575 26,965

Ark. No/No 1* to $3,000

6* over $25,000 CF-3 70 2,440 29,440

CalIf. No/No 9.0* 450 4,500 45,000

Colo. No/No 5.0* CF-7, CB-3 250 2,500 25,000

Conn. Yes/No 10.0* CF-5 455 4,545 45,455

D e l . No/No 7.2* CF-7, CB-3 360 3,600 36,000

Fla. No/No 5.0* CF-7 250 2,500 25,000

G a. No/No 6.0* CF-5, CB-3 300 3,000 30,000

I daho No/No 6.5* + $10 CF-5, CB-3 310 3,010 30,010

111. No/No 4.0* CF-7, CB-3 200 2,000 20,000

In d . No/No 6.0* CF-5, CB-3 300 3,000 30,000

Iowa No/Yes® 6* to $25,000

10* over $100,000 CF-5, CB-3 272 3, 1 07 37,065

K a n s . No/No 4.5* to $25,000

6.75* over $25,000 CF-7, CB-3 225 2,813 33,188

Ky. No/No 4* to $25,000 CF-I for new

5.8* over $25,000 bus !nesses 200 2.450 28,550

La. No/Yes 4.0* 161 1 ,594 11,154

Me. No/No 5* to $25,000

7* over $25,000 CF-5, CB-3 250 3,000 34,500

Md. No/No 7.0* CF-7, CB-3 350 3,500 35,000

Mass. No/No 8.33* CF-5, for new

bus 1 nesses 417 4, 165 41 ,650

Mich. Special bus iness tax levied In lieu of c or pora te 1 ncome tax

Minn. No/No 12.0* CF-5. CB-3 600 6,000 60,000

M iss. No/No 3* to $5,000

4* over $5,000 CF-5 1 50 1 ,950 19,950

Mo. Yes/Yes 5.0* CF-7. CB-3 192 1,901 13,328

Mont. No/No 6,75* CF-5, CB-3 338 3,375 33,750

Neb. Yes/No 4.25* to $25,000

4.675* over $25,000 CF-7, CB-3 204 2,132 22,230

Nev. No state co r p o r a t i o n Income tax

N. H. No/No 7.0* - - 350 3,500 35,000

N. J . No/No 7.5* - - 375 3,750 37,500

N. M. Yes /No 5.0* CF-7, CB-3 238 2,381 23,809

N. Y. No/No 10.0* CF-7, CB-3 500 5,000 50,000

N. C. No/No 6.0* CF-5 300 3,000 30, 000

N. D. No/Yes 3* to $3,000

6* over $15,000 CF-5, CB-3 131 2, 1 38 16,629

Ohio Yes/No 4* to $25,000

8* over $25,000 CF-5 1 92 2,778 36, 1 1 1

Okla. Yes/No 4.0* CF-7, CB-3 1 92 1 ,923 19,231

Ore. No/No 7.0* CF-5 350 3,500 35,000Pa. No/No 9.5* - - 475 4,750 47, 500

R. 1 . No/No 8.0* CF-7, CB-3 400 4,000 40,000

S. C. No/No 6.0* CF-3 for new

bus inesses 300 3,000 30,000S. D. No state cor por a t i o n Income tax

Tenn. No/No 6.0* CF-3 300 3,000 30, 000

Texas No state co r p o r a t i o n Income tax

Utah No/Yes® 6.0* CF-5, CB-3 272 2,402 16,897

Vt. Yes /No 5* to $10,000

7.5* over $25 0,000 CF-7, CB-3 238 2,944 33,395Va. No/No 6.0* CF-7, CB-3 300 3,000 30,000Wash. No state cor por a t i o n Income tax

W, Va. No/No 6.0* CF-5, CB-3 300 3,000 30,000

W i s c . Yes /No 2.3* to $1,000

7.9* ove r $6,000 CF-5 176 3,457 36,551

Wyo. No state cor por a t i o n Income tax

D. C. No/No 9.0* + 10* surtax -- 495 4,950 49,500

а. D e d ucti on limited to federal tax on Income taxed by the state, exc ept In Utah.

Fur ther limited in Iowa to 50% of federal taxes paid.

б. Num ber of years c a r ryfo rwar d and /or car r y b a c k of net o p e rati ng loss. C a r r yba cks

u sually limited to yea r of ena ctment. C e r tain states als o gra nt new business

fur ther re I Ief .

c. "Net taxable Income" Is Income net of all ded ucti ons and e x e m pti ons exc ept any

allowed for federal or state c o r pora te Income taxes paid.

SOURCE: State Tax Guide, All States Unit, C o m m e r c e C l e arin g House, Inc. Estimated taxl iability com pute d by the Tax Fou ndat ion of Hawaii.

25

TABLE 18

REAL PROPERTY VALUATIONS IN HAWAIIFiscal 1977 — By Counties^

(Dollars in Thousands)

Type of Property Honolulu Maui HawaII Kauai Tota1 PercentHomes:*’ Fee $ 2,650,856 $ 284,082 $ 302,546 $ 1 44,675 $ 3,382,159 21 .79

Leasehol d** 1,437,052 11,021 17,368 2,343 1 ,467,784 9.46Government: Federal 1,096,086 2,318 11,157 5,080 1 , 114,641 7. 18

State 1,191,564 54,091 1 56,-363 24,020 1 ,426,038 9.19Count i es 456,527 29,806 18,903 10,570 515,806 3.32

Pubi ic U t ili t ies = 90,161 5,722 7,963 1 ,332 105,178 0.68Miscellaneous Exempt‘d 518,562 35,213 41 ,532 13,380 608,687 3.92All Others 5,008,161 772,673 778,257 340,192 6,899,283 44.46Total Gross Valuations $ 12,448,969 $1,194,926 $1 ,334,089 $541,592 $15,519,576 100.00Exempt Properties

Government $ 2,744,177 $ 86,215 $ 186,423 $ 39,670 $ 3,056,485 1 9.69Public Util ities'’ 90,161 5,722 7,963 1 ,332 105,178 0.68Homes:*’ Fee 954,943 1 36,279 170,081 73,109 1,334,412 8.60

Leaseho1d 441,486 6,460 9,605 1 ,479 459,030 2.96Others'* 518,562 35,213 41,532 1 3,380 608,687 3.92

Sub-Total Exemptions $ 4,749,329 $ 269,889 $ 415,604 $128,970 $ 5,563,792 35.85Taxable Values $ 7,699,640 $ 925,037 $ 918,485 $412,622 $ 9,955,784 64. 15Less 50% of Appeals 131,616 4,675 1 ,820 11,321 1 49,432 0.96Net Taxable Values $ 7,568,023 $ 920,362 $ 916,666 $401,301 $ 9,806,352 63. 19a. Gross valuations assessed at approximately 60% of market value. Detai 1 may not <3 d d to total due

NJ05

to rounding.b. Owner occupied homestead. Basic exemption $12,000; $24,000 or $30,000, depending on age, tor those

60 and over.c. Exempt from property taxation. Subject to selective sales public service companies tax.d. Includes property used for school, hospital and nursing home, church, and cemetery purposes; non

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

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

NJ■vl

TABLE 19

TRENDS IN REAL PROPERTY TAX BASEState of Hawai i : By Countiesa

( In Thousands)

Fiscal Year Honol ul u*- Maui Hawaii^ Kauai All Counti es*-1977 $ ( 7 , 5 6 8 , 0 2 3 ) $ ( 9 2 0 , 3 6 2 ) $ ( 9 1 6 , 6 6 6 ) $ ( 4 0 1 , 3 0 1 ) $ ( 9 , 8 0 6 , 3 5 2 )

Improved Residential - Land 2 , 5 5 8 , 7 3 8 1 7 8 , 6 1 0 154 , 88 1 1 0 6 , 6 0 3 2 , 9 9 8 , 8 3 2- Bldg. 8 1 9 , 4 2 9 6 6 , 9 0 8 6 4 , 1 2 6 3 8 , 7 6 9 9 8 9 , 2 3 2

Unimproved Residential - Land 1 6 5 , 5 1 4 3 3 , 3 9 9 3 7 , 8 1 7 2 7 , 0 5 8 2 6 3 , 7 8 8- Bl dg. 4 , 9 0 9 46 4 , 5 0 8 2 , 3 4 6 1 1 , 8 09

Hotel-Apartment - Land 6 6 4 , 3 4 9 1 4 8 , 9 7 3 6 6 , 0 6 8 5 2 , 3 2 5 9 3 1 , 7 1 5- Bldg. 1 , 0 7 9 , 5 7 0 2 3 8 , 9 4 6 1 2 7 , 9 7 3 7 2 , 8 6 8 1 , 5 1 9 , 3 5 7

Commercial - Land 5 8 4 , 0 0 7 3 5 , 2 9 4 3 9 , 5 7 3 17 ,771 6 7 6 , 6 4 5- Bldg. 8 4 7 , 8 8 1 3 0 , 5 4 5 4 3 , 9 8 3 1 6 , 15 5 9 3 8 , 5 6 4

I n d u s t r i a l - Land 4 5 7 , 3 8 4 3 2 , 7 2 4 1 9 , 7 6 8 6 , 2 2 3 5 1 6 , 0 9 9- Bldg. 2 6 4 , 7 1 1 2 9 , 4 3 2 2 5 , 4 5 5 8 , 7 2 3 3 28 , 3 21

Agric u 1tura1 - Land 8 2 , 0 9 2 9 1 , 3 0 3 2 7 3 , 0 9 4 3 5 , 1 4 9 4 8 1 , 6 3 8- Bldg. 2 2 , 7 1 5 2 4 , 2 4 2 3 7 , 5 1 5 6 , 5 7 4 9 1 , 0 4 6

Conservation - Land 1 3 , 5 9 5 9 , 1 1 0 1 9 , 9 1 5 9 , 9 6 7 5 2 , 5 8 7- Bldg. 3 , 1 29 829 1 , 9 8 9 770 6 , 7 1 7

1976 6 , 6 8 3 , 6 8 5 8 1 6 , 1 6 8 9 0 4 , 0 4 4 3 7 0 , 2 0 9 8 , 7 7 4 , 1 0 61975 5 , 4 6 2 , 3 4 1 5 9 4 , 8 0 7 771 , 6 8 9 2 9 9 , 5 4 3 7 , 1 2 8 , 3 8 11974 4 , 5 4 6 , 5 3 1 4 3 7 , 1 4 6 6 2 9 , 3 2 6 2 2 2 , 0 5 2 5 , 8 3 5 , 0 5 61973 4 , 0 8 7 , 1 1 9 3 5 3 , 4 6 6 5 6 2 , 2 7 3 1 9 8 , 8 9 7 5 , 2 0 1 , 7 5 41972 3 , 5 8 5 , 1 0 6 3 0 2 , 1 3 6 4 5 0 , 4 3 7 1 8 6 , 8 1 0 4 , 5 2 4 , 4 8 91971 3 , 1 8 5 , 2 8 8 2 6 5 , 8 0 0 3 6 6 , 1 3 0 1 4 8 , 8 2 2 3 , 9 6 6 , 0 4 01970 2 , 9 2 3 , 4 5 4 1 9 2 , 3 4 4 2 5 1 , 2 5 9 1 1 4 , 7 1 0 3 , 4 8 1 , 7 6 61969 2 , 6 4 3 , 7 6 6 1 7 0 , 9 4 9 2 1 7 , 1 2 7 8 7 , 4 8 5 3 , 1 1 9 , 3 2 7Calendar Year> 1967 2 , 4 7 2 , 2 0 8 1 7 0 , 0 7 9 20 1 , 3 2 1 8 4 , 5 6 0 2 , 9 2 8 , 1 6 6

NOTE: Detail may not add to total due to rounding.a. Net assessed valuations for tax rate purposes certified by the Director of Taxation as 60$ of

market value for fiscal 1977. Prior years adjusted to 60$ basis.b. Fiscal 1969 base also used for 1/1/68-6/30/68.c. Excludes federal leased property assessable to lessee but not Included for tax rate purposes of

approximately $2.1 million for Honolulu and $171,400 for Hawaii.SOURCE: Compiled by the Tax Foundation of Hawaii from records of the Real Property Technical, and Tax Re

search i Planning Offices, Department of Taxation, State of Hawaii.

TABLE 20

TRENDS IN REAL PROPERTY TAX COLLECTIONSState of Hawaii: By Counties

F iscal Y e a r H o n o l u l u Mau I Ha w a I I All C o u n t i es^

1977 (Est.)>>

I m p r . R e s .

U n im pr . Res.

H o t e l- A p t .

C o m m e r c ial

In d u s t r i a l

A g r i c u l t u r a l

$ ( 1 1 6 , 3 6 0 , 2 5 2 ) $ ( 1 1 , 5 0 3 , 1 3 0 ) $ ( 1 6 , 4 1 3 , 6 6 1 ) $ ( 5 , 8 1 8 , 6 8 3 ) $ ( 1 5 0 , 1 0 3 , 7 2 6 )

5 1 , 9 2 2 , 4 2 7

3 , I 2 8 , 9 4 0

2 6 , 2 9 4 , 9 7 I

2 2 , 0 0 5 , 3 7 4

1 1 , 0 9 9 , 3 7 8

1 , 6 1 0 , 8 8 4

3 , 0 6 8 , 9 7 5

5 0 3 , 4 7 4

4 , 7 6 2 , 0 2 4

023,11 2

7 7 6 , 9 9 5

1 , 4 4 4 , 3 1 3

3 , 9 2 0 , 2 2 5

8 0 1 , 7 5 7

3 , 3 5 0 , 3 3 6

1,4 9 6 , 6 2 5

8 0 9 , 0 1 4

5 , 5 5 9 , 9 0 1

3 9 2 , 0 8 2

2 , 10 7 , 0 9 4

4 8 7 , 3 1 5

1, 7 5 4 , 150

4 9 1 , 9 6 1

2 1 6 , 6 9 3

6 0 4 , 9 8 4

15 5 , 6 8 7

61 ,01 9 , 5 2 1

5 , 0 0 1 , 4 8 6

36,1 6 1 ,48 2

2 4 , 0 1 7 , 0 7 1

1 2 , 9 0 2 , 0 8 0

9 , 2 2 0 , 0 8 1

9 2 9 , 0 5 3

1 976 1 1 7 , 1 2 4 , 1 3 3 1 1 , 8 9 6 , 1 5 4 1 8 , 7 8 1 , 0 0 9 5 , 9 0 2 , 9 5 6 1 5 3 , 7 8 4 , 3 3 2

1 975 9 0 , 2 2 5 , 1 0 9 9 , 8 2 8 , 0 5 3 I 5 , 6 2 1 , 7 4 0 4 , 9 9 2 , 8 3 9 1 2 8 , 6 6 7 , 7 4 1

1 974 9 6 , 6 2 4 , 7 4 4 7 , 8 4 2 , 4 5 1 1 3 , 2 7 6 , 4 9 3 4 , 1 1 8 , 4 4 8 1 2 1 , 8 6 2 , 1 3 6

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

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

1 97 1 7 3 , 0 1 0 , 0 6 1 4 , 6 0 8 , 9 0 1 7 , 6 6 5 , 4 0 8 2 , 6 0 6 . 0 6 2 8 7 , 0 9 0 , 4 3 2

1970 6 4 , 6 9 0 , 9 4 1 3 , 4 3 0 , 5 8 0 5 , 5 4 5 , 8 3 4 2, 169,41 1 7 5 , 8 3 6 , 7 6 6

1 9 69 6 0 . 3 7 5 , 0 4 4 3 , 4 3 1 , 9 2 9 4 , 7 9 3 , 7 7 5 1 ,693, 823 7 0 , 2 9 4 , 5 7 1

Cat. Y e a r 1967^ 5 5 , 3 9 3 , 1 9 9 2 , 9 3 6 , 5 8 7 4 , 2 4 3 , 7 9 9 1 , 6 3 2 , 1 9 3 6 4 , 2 0 5 , 7 7 8

a R e d u c e d by $21 5, 507 (1967 ) and $ 5 3 3 ( 1 9 6 9 ) tor v a r i o u s na t u r a l

b. T o t a l s I n c l u d e t a x on c e r t a i n f e d e r a l l e a s e d p r o p e r t y not a l l o c a t e d by c l a s s , but

e x c l u d e m i n i m u m tax . ,c. C o l l e c t i o n s f o r Jan. 1. 1 9 6 8 - J u n e 30. 196 8 p e r i o d w e r e as H o n o l u l u,

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

c o u n t i e s , $ 3 1 , 3 5 5 , 4 0 4 . S O U R C E : C o m p i l e d by t h e T ax F o u n d a t i o n of H a w a i i fr o m r e p o r t s of t h e D e p a r t m e n t of

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

TABLE 21

TRENDS IN REAL PROPERTY TAX RATESState of Hawaii: By Counties

(Rates for $1,000 Taxable Values)

Fis cal Y ea r h o n o l u lu Maui Haw aii Kau ai A v e r a g e ^

1977 A v e r a g e Rat e $ 1 5 . 3 7 $ 1 2 . 5 0 $ 1 7 . 9 0 $ 1 4 . 5 0 $15.51

I m p rove d R e s i d e n t i a l 15.37 12,50 17.90 14.50 1 5.30

A g r I c u 1t u r a 1 15.37 1 2.5 0 17.90 14.50 16. 10

C o n s e r v a t 1 on 15.37 12.50 17.90 14.50 15.67

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

Land 18.52 1 5.06 21 .52 16.98 1 8.0 9

B l dg . 12.96 10,54 15.07 1 1 .88 12.71

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

Land 1 0.5 2 15.06 2 1 . 5 2 16.98 18.35

Bldg. 12.96 10.54 1 5.07 1 1 .68 1 3.54

C o m m e r c ial

Land 18.69 14.52 21. 27 16.92 18.58

Bldg. 1 3.0 8 10.17 1 4.89 1 1 .84 1 3.0 5

Industrial

Land 17.27 14.57 21 .52 17.50 17,27

Bldg. 1 2.0 9 10.20 1 5.07 12.30 12.16

1976 A v e r a g e R ate 1 5.37 12.50 17.90 1 4. 50 15.34

1975 " 15.37 14.00 17.90 1 4.50 15.31

1974 » « 17.71 1 5.0 0 17.90 15.50 17.44

197 3 " 17.71 1 5.0 0 1 7.9 0 1 5.00 17.44

1972 •' 19.21 1 5.0 0 17.90 15.00 18,62

197 1 " " 19.21 15.00 t 7.9 0 15.00 18.65

1970 " 19.21 1 5.0 0 1 7.9 0 16.50 18.79

1969 " 19.21 1 5.00 17.89 16.50 18.81

1968>> " 9.61 7.5 0 9.0 9 8.25 9.42

C a l e n d a r Ye a r

1967 A v e r a g e R at e 19.21 1 5.00 17.90 16.50 18.80

a. S t a t e a v e r a g e ra t e s c o m p u t e d by d i v i d i n g " t a x e s to be ra I sed " by t o t a 1 c o u n t y tax -

a b l e v a lu e s .

b. R a t e s are for J a n u a r y 1 , 1968 - J un e 30, 1968 t r a n s i t i o n a l per iod,

SOU RCE: C o m p i l e d by th e T ax F o u n d a t i o n of Haw aii from r e p o r t s of the D e p a r t m e n t of

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

28

POCD

CHART 6

SOURCES OF COUNTY GOVERNMENT REVENUEPercentage Distribution— By Counties

For Fiscal Year 1976

L iq u id Fuel Taxj M otor Vehicle W eight Tax

NON-TAX REVENUES

Real Property Tax

Other TaxesiS ta te Grants^ ^ D epartm ental Earnings Federal Grants

Other Revenues

10% 20%

SOURCE: Tables 22-25 inclusive.

30% 40% 50% 60% 90%

TABLE 22

OPERATING REVENUES* — CITY AND COUNTY OF HONOLULUSelected Fiscal Years

Source of Revenue

Taxes

Real Property

Liquid Fuel

U t ility F r a n c h ise

Motor Vehicle Weight

$ 117, 249,133 7,880,341

4,677,222 9,777,171

$ 98,225,109

7,804,516

3,164,569 9,262,071

$ 96,624,744

7,599,540

2,604,931 9,926,041

$ 73,010,061

6,848,649

1 ,802,528

8,516,310

$50,355,931

4,903,437

1,228,915

4,583,179

Sub-Total Taxes $139,583,866 $118,456,265 $116,755,256 $ 90,177,540 $61,071,462

Liquor Licenses 4 Fees $ 1,102,391 $ 1,033,207 $ 948,577 $ 757,191 S 398,190

P a r k ing Meter Fees 1,706,472 1 ,674,654 1 ,717,922 1 ,654,126 765,577

Other Licenses, Permits 4,257,300 3,092,851 3,337,810 2,452,799 1 , 395,915

Fines, Forfeits, etc. 61,564 28,997 62,472 52,212 71,232

Departmental Earnings^

State Grants

6,688,836 9,154,419 8,527,125 7,390,870 3,588,536

Pensioners — - - 321,532 442,994 331,070

Salary Adjustment - - -- -- -- 1 ,688,550

Act I55C 7,734,416 8,785,664 8,785,664 5,372,528 1 ,469,465

Others 1,309,512 825,546 705,270 1,581,080 1 ,848,946

Sub-Total State Grants $ 9,043,928 $ 9,611,210 $ 9,892,466 $ 7,396,603 $ 5,558,031

Federal Grants $ 8 3,476,490 $ 42,066,116 $ 28,657,394 $ 10,094,748 $ 3,802,806

Hawaii Housing Authority 117,217 — 166,354 194,632 105,494

Land Seles -- — 2,089,800 567,400 485,082

M iscelleneous 3,217,940 4,094,645 4,333,171_______I_,665,881________ 699,843

Total__________________________________ $249,256,003 3169,212,364 SI76,4B8,346 3122,424 ,017 $77,742,968

a. Excludes loan, bond, revolving, Improvement district assessment and trust funds, and Board

of Water Supply revenues.

b. Includes rentals. Interest and other earnings.c. Act 155, SLH 1965, replaced general excise tax sharing with sta te-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.

SOURCE: Finance Director's Annual Financial Reports, City & County of Honolulu, State of Hawaii.

TABLE 23

OPERATING REVENUES* — COUNTY OF MAUISelected Years

Fiscal Years

Source of Revenue

Taxes

Real Property $11,896,154 $ 9,820,053 $ 7,842,451 $ 4,608,901 $2,276,569General Excise^ -- -- -- -- 1,509,841

Liquid Fuel 1,220,441 1,130,965 1,011,575 864,439 634,674

U t M 1ty FranchIse 201,177 171,817 127,032 78,372 51,527

Motor Vehicle Weight 910,297 830,590 784,449 631,134 484,197

Sub-Total T a x e s $14,226,069 $11,961,724 $ 9,765,507 $ 6, 182,846 $4,956,808

Liquor Licenses 4 Fees $ 239,619 $ 202,917 $ 177,808 $ 124,555 $ 63,947Other Licenses 4 Permits 525,717 391,867 415,414 259,781 125,71 IFines, Forfeits 4 Penalties 1,603 2,916 1 ,534 329 13,179Departmental Earnings^ 1,319,859 1 ,760,640 1,894,838 1 ,015,637 1 ,757,191State Grants

TB Hospitals - - — — 697,893Pens 1 oners -- - - 152,923 190,314 178,751Salary Adjustment - - -- — 176,807 32,056Act 155t> 2,994,474 3,001,232 3,001,232 3,060,506 1 ,216,709Others 2,463,902 1,348,463 826,547 375,994 737,677

Sub-Total State Grants $ 5,458,376 $ 4,549,695 $ 3,980,702 $ 3,803,621 $2,863,086

Federal Grants $1 1,085,101 $ 8,964,162 S 1,674,817 $ -- $ 1,525Hawaii Housing Authority 3,406 3,700 4. 124 6,837 - _M 1 see 1 1 aneous 1 ,089,628 80,218 2,927,311 35,447 69,937

Tota 1 $33,951,377 $27,717,540 $20,842,054 $1 1 ,429,052 $9,851,384

NOTE; July-June fiscal years begun July I, 1966 after a six-month transition period,a. Excludes Loan, Bond, Revolving, and certain Trust funds. Water Supply Revenues and, from

1967, revenues of functions transferred to the state by Act 97, SLH 1965.

b. Act 155, SLH 1965, replaced general excise tax sharing with state-ald grants based on

each county's "relative fiscal capacity and relative fiscal need" as defined by the

Legislature. Amended In 1973 to provide fixed grants equal to the amount granted In 1972.

c. Includes rentals. Interest, garbage collection charges and other earnings.

SOURCE; Auditor's Annual Reports through 1968; and Finance Director's Annual FinancialReports from 1969, County of Maul, State of Hawaii.

30

TABLE 24

OPERATING REVENUES* — COUNTY OF HAWAIISelected Years

Source of RevenueFiscal Years Callendar Year

1976 1975 1974 1971 1965Taxes

Real Property $18,781,089 $15,621,740 $13,276,493 $ 7,.665,408 $ 2,895,382General Excise^ . . . . -- 1 ,970,055Liquid Fuel 1 ,016,362 975,781 921,953 787,517 516,845Utility Franchise 482,508 424,317 320,367 205,449 I 18,090Motor Vehicle Weight 1,214,271 1,140,583 1 , 100,175 903,993 640,730

Sub-Total Taxes $21.494.250 $18,162,422 $15,618,988 $ 9,,562,367 $ 6.141,102Liquor Licenses & Fees $ 230,227 $ 229,616 $ 211,566 $ 165,603 $ 74,709Parking Mater Fees 51,046 45,547 46,794 45,949 43,353Other Licenses & Permits 677,773 474,052 421,408 367,318 162,169Fines, Forfeits & Penalties 650 1,711 I 1 ,668 2,728 31 ,632Departmental Earni ngs^ I ,459,279 2,237,187 1 ,598,249 800,784 2,666,785State Grants

TB Hospitals . . _ _ -- 946,869Pensioners — -- 222,399 254,935 169,450Salary Adjustments — -- 175,466 43,103Capital Improvements _ _ . . 2,042,000Act 155^ 4,327,854 4,469,834 4,469,834 4,,770,585 1,698,181Others 491,455 909,703 398,684 151,891 166,280

Sub-Total State Grants $ 4,819,269 $ 5,379,537 $ 5,090,916 $ 5,350,876 $ 5,089,883Federal Grants Hawaii Housing Authority Land Sales M iscell aneous

$ 6,353,644

174,367

$ 2,832,922 13,907

138,266

$ 3,441,926 13,496

109,469

S 1,778,559 14,681

543,283 458,624

$ 1,227,476 9,863

977,254 60,474

Total $35,260,525 $29,515,147 $26,564,502 $19,086,573 $16,484,700NOTE: July-June fiscal years begun July 1, 1966 after a six-month transition period.a. Excludes Loan, Bond, Revolving, certain Trust Funds and Water Supply Revenues. After 1966, Hilo

Hospital and Act 97 special funds also excluded.b. Act 155, SLH (965, repealed general excise tax sharing and authorized state-ald 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 (972.

c. Includes rentals, Interest, garbage collection charges, etc.SOURCE: Auditor's Annual Reports through 1968; Finance Director's Annual Reports from 1969, County of

Hawaii, State of Hawaii.

TABLE 25

OPERATING REVENUES* — COUNTY OF KAUAISelected Years

Fiscal Yea rs Calendar YearSource of Revenue 1976 1975 1 974 1971 1965Taxes

Real Property General Excise^ Liquid Fuel U t ility Franchi se Motor Vehicle Weight

$ 5,982,956

526,746252,956545,025

$ 4,992,839

507,263 199,852 479,685

$ 4,1 18,448

483,923150,904677,407

$2,644,719

42 7 ,lot 99,361

399,755

$1,504,360 1,007,227

334,502 41,552

326,062Sub-Total Taxes S 7,307,683 $ 6,179,638 S 5,430,682 $3,570,936 $3,013,703Liquor Licenses & Fees Other Licenses & Permits Fines, Forfeits 4 Penalties Departmental Earnings^State Grants

$ 109,537 193,016

2,387 1,235,239

$ 103,475156,382

1,358,157

$ 90,949175,500

1,048,813

$ 63,350 90,243

395 306,971

$ 37,485 60,358 4,458

213,497

TB Hospitals Pensi oners Salary Adjustment Act I55t>Others

3, 190,821 276,727

3,190,82129,268

76,194

3,190,82120,652

91,196 102,154

3. 140,948 245,331

616,897 78,853 16,029

1 ,021,941 223,891

Sub-Total State Grants $ 3,467,548 S 3,220,089 $ 3,287,667 $3,579,629 $ 1 ,957,611Federal Grants Miscellaneous

$ 2,155,567136,450

$ 1 ,708,005 139,517

$ 1 ,716,131 77,726

$ 492,029 196,922

$ 15,590 30,272

Total $14,607,427 $12,865,263 $1 1 ,827,468 $8,300,483 $5,332,974NOTE: July-June fiscal years begun July I,a. Excludes Loan, Bond, Revolving and certa

revenues of functions transferred to theb. Replaced general excise tax sharing with

fiscal capacity and relative fiscal need provide fixed grants equal to the amount

c. Includes rentals. Interest, garbage coll

1966 after a six-month transition period.In Trust Funds, Water Supply Revenues; and from 1967, State by Act 97, SLH 1965.state -aid grants based on each county's "relative as defined by the Legislature. Amended In 1973 to

granted In 1972. action charges and other earnings.

SOURCE; County Auditor's Annual Reports through 1968; after 1969, Finance Director's Annual Reports, County of Kauai, State of Hawaii.

31

TABLE 26

TAXES LEVIED IN HAWAIIAs of January 1, 1977

KINO OF TAX. LEGAL REFERENCE. BRIEF DESCRIPTION AND REVENUE DISTRIBUTION^ REPORTS DUE & % OF TOTAL COLLECTIONS^

CON)

PERSONAL INCOME TAX (Chapter 23S) - On net incomes of individuals. Rates are: first $500,2.25%; next $500, 3.25%; next $500, ‘4.5%; next $500, 5%; next $1,000, 6.5%; next $2,000, 7.5%; next $5,000, 8.5%; next $4,000, 9.5%; next $6,000, 10%; next $10,000, 10.5%; and over $30,000, 11%. Capital gains taxed at maximum 4%. Deductions generally follow federal law; including among others, state and local taxes (federal taxes are not deductible), contributions, interest paid, medical expenses, union and professional dues. Exemptions are: individuals, $750 perpersonal exemption (double exemption for those over 65); blind, deaf, or disabled persons, $5,000; estates, $400; simple trusts, $200; complex trusts, $80; and 1st S500 income from service as a military reservist. Military pay of residents is taxable. Joint returns with split income permitted. Taxes withheld by employers; other taxpayers must file estimated income returns and pay estimated taxes quarterly. Distribution: State general fund.Individual income tax credits based on adjusted gross income are granted to resident taxpayers. Credits are inversely graduated from a maximum of $40 per qualified exemption when AGI is less than $5,000 to $6 when AGI is from $14,000 to $19,999 (double credits for those 65 and over). Credits are deducted from tax liability and refunds are granted when the credit exceeds liability,CORPORATE INCOME TAX (Chapter 235) - On net income of corporations up to $25,000 at 5.85%, ana6.435% over $25,000, Capital gains rate is 3,08%. Deductions include bad debtsj depreciation, business expenses, interest on loans, losses from operations (carried backward three years and forvard five years), and state and local taxes (federal income taxes are not deductible). Distribution; State general fund,A credit of 4% of the selling price of glue, solvents and paints is granted if the products have been treated to deter abuse by inhalation.INHERITANCE AND ESTATE TAXES (Chapter 236) - On shares of net estate having situs in Hawaii. Dequests to (a) spouse, exemption $20,000, rates graduated from 2% on first remaining $15,000 to 6% on remaining amounts over $250,000; (b) parent, child, grandchild or adopted child, exemption $5,000, rates graduated from 1.5% on first $15,000 to 7.5% over $250,000; (c) all others, exemption $500, rates graduated from 3.5% on first $4,500 to 9% over $100,000. Estate tax incorporating the maximum credit allowed by the federal estate tax is imposed.Distribution; State general fund.GENERAL EXCISE (Gross Income) TAX - On gross income, gross receipts, or grossproceeds of all business activities at following rates: 0.5% on wholesaling, intermediaryservices, manufacturing, producing, canning, and blind, deaf or totally disabled persons; 2% on insurance solicitors; 4% on retail sales of goods, services, and other activities.*^ Distribution; State general fund.USE TAX (Chapter 238) - On tangible personal property imported or purchased from an unlicensed seller. Rates are 0.5% on goods imported for resale at retail; 4% on all other imports. Distribution; State general fund.PUBLIC SERVICE COMPANIES TAX (Chapter 239) - On public utility gross incomes at graduated rates based on ratio of net to gross income. Minimum rate, 5.885%; maximum, 8.2% except that land carriers are taxed at 5.35%. Utilities are exempt from general excise and property taxes. Airlines, motor carriers, common carriers by water, and contract carriers taxed at 4% of gross income and are subject to property tax but exempt from general excise tax. Distribution;State general fund.

20th day of 4th month after close of income year. Withholding returns due on or before last day of following month. Estimates of income on 20th of April, June, September and January.

20th day of 4th month after end of income year. Income estimates due 20th of Sep^ tember and January.

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

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

On or before April 20th.

COCO

PUBLIC UTILITY FRANCHISE TAX (Chapter 2̂ 0) - On gross operating income of certain public utilities (electric and gas companies) at 2.5% rate. Distribution; County highway funds.BANKS AND OTHER FINANCIAL CORPORATIONS TAX (Chapter 241) - On net incomes, as defined, at 11.7% on banks, building and loan associations, industrial loan companies and other financial corporations. Federal income taxes upon income from sources in the state are deductible. Distribution ; State general fund.FUEL TAX (Chapter 243) - On distributors at 11.5< per gallon in Hawaii County to 13.5< in Maui for highway use (includes 8.St state tax) except LPG at 2/3 of rates. Off-highway rates for diesel, LPG and aviation fuel at It per gallon. Agricultural equipment refunds on gasoline for off-highway use granted. Distribution; Aviation to state airport fund; small boat fuel to boating special fund; county fuel tocounty highway fund; and balance to state highway fund,LIQUOR TAX (Chapter 244) - On dealers at 20% of wholesale price. Distribution; State general fund,TOBACCO TAX (Chapter 245) - On wholesalers at 40% of wholesale price of all tobacco products. Distribution; State general fund.

PROPERTY TAX (Chapter 246) - On real property, land and improvements. Assessments are at 60% of "fair market value." Maximum exemption for owner-occupied homes is $12,000 ($24,000 for those over 60 and $30,000 for those over 70). Average 1977 rates per $1,000 net assessed value are: Oahu $15.37; Kauai $14.50; Hawaii $17,90; and Maui S12.50. Higher rates on landthan on improvements levied on property classed unimproved residential, hotel/apartment, commercial, and industrial. Average rates applied to all other classes. Minimum tax S7.00. 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 5t per SlOO is imposed. Minimum tax on each transaction is $1.00. Certain exemptions allowed. Distribution; State general fund.MOTOR VEHICLE WEIGHT TAX (Chapter 249) - On weight as follows: Oahu, commercial_vehicle, 1.5Cper pound; passenger vehicle, .7S< per pound. Minimum $12 annually on motor vehicles, $1 on other vehicles. Hawaii, Maui and Kauai counties, commercial 14 per pound; passenger .54 per pound; and a $6 minimum on motor vehicles. Tax prorated over' the year. Distribution; County highway funds.INSURANCE PREMIUMS TAX (Chapter 431) - In lieu of general excise and net income taxes, on gross premiums as follows: life insurance, 1.755% for domestic and 2.925% for foreign firms; surpluslines brokers, 4.68%; casualty and other insurance, 2.6325% for domestic and 3.8025% for foreign firms. Cash surrender values not deductible. Ocean marine insurance 0.8775% of gross underwriting profits. Distribution: State general fund,LICENSES, FEES AND PERMITS - Various business, occupation, and nonbusiness licenses, fees and permits are imposed by either the state or county governments. Distribution: State and counties' general and special funds, depending on levy.______________________________________

One month after end of calendar year.April 20, or 20th of 4th month after fiscal year ends. Other installments due 20th of 2nd, 5th, and 8th months.Monthly on or before end of following month.

Monthly on or before end of following month.Monthly on or before end of following month.

Assessment notices to taxpayer by March IS. Appeals filed by April 9. Tax base and rates certified by May 1. June 20 last day to amend rates. Semi-annual payments.

Not later than 90 days after the taxable transaction.

On or before April 1st,

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

a. Legal reference is to Hawaii Revised Statutes (1968), as amended.b. Based on fiscal 1976 State and county tax collections (see Table 11), excluding unemployment compensation. ^c. The 4% tax on retail sales of goods and certain services is deductible as "sales tax" in computing state and federal income taxes.

SOURCE: Compiled from the Hawaii Revised Statutes (1968), as amended.

TABLE 27

FEDERAL TAX COLLECTIONS IN HAWAIISelected Fiscal Years

(In Thousands)

Source 1976 1975 1974 1971 I 966Indiv. Income & Employmenta Corp. Income & Excess Profits AdmIssIonsManufacturer's ExciseRetailer's ExciseA I coho IbCommunicati onsTransportation of PersonsEstateGI ftTobacco^Unemployment Insurance All Otherc

$783,504 $ 812,775130,719 244,506

34 I 328

3,503 6,743 3,723 I I ,499 I ,709

23,338

490

280 263

3,895 6,952 2,832 8,555 I ,236

I4,684 I ,541

$710,00496,814

376 240

3,787 7,280 2,890 I I ,263 I ,523

24,923

987

$507,06274,022

I ,813 13

4,861 5,211 I ,740 7,971

841 5

3.263 1 ,249

$240,71 I 63,323

942 367 409

3,548 2,748

627 5,672 2,639

I II ,536 I ,081

Total $945,899 $1,087,520 $840,089 $608,051 $323,614

a. Includes withholding, FICA, Individual Income, and Railroad Retirement.b. Includes receipts from customsc. Includes stamp taxes, d u b dues. Initiation ♦ees. etc.SOURCE: Annual Report, Commissioner of Internal Revenue, U. S. Treasury.

TABLE 28

FEDERAL GRANTS TO HAWAII Grants to State General and Special Funds

Selected Fiscal Years

Purpose 1976 1975 1974 1971 1966H 1ghways $ 56,835,453 $ 42,263,071 $ 40,055,610 $ 30,216,766 $18,013,841AIrports 3,612,461 8,029,090 8,212,266 285,073 368,688National Guard Health & Hospitals

21 ,750,126 20,870,701 17,829,778 11,711,142 12,438,746HospIta1 Construct Ion - - 499 -2,425 1,066,273 722,914Public Health 15,094,119 11,865,363 4,899,153 3,180,891 1,651,950Hansen's Disease

Educationi,123,121 1,491,040 799,151 839,843 845,953

Elem. - Secondary Act 6,134,683 4,414,520 3,815,296 4,472,662 2,801,500Other Education 62,553,292 53,493,847 51,563,763 4 1 ,777.704 16,737,196School Construction

Public W e lfare-- 96!,823 268,233

Dependent Children 33,504,566 51 ,382,808 27,362,723 14,218,567 4,415,182Aged & Others 38,766,763 23,091,973 22,502,597 14,212,786 3,939,984

Natural Resources 3,351,353 3,595,327 2,738,373 2,551,030 1 ,334,965Employment Security 6,398,013 6,461,199 6,382,860 3,806,420 2,158,601Unemp. Comp. Benefits 36,857,030 7,930,057 7,868,715 4,751 ,118 1 .227,547Emergency Employment 14,073,126 7,276,492 913,889 - -East-West Center 351 9,171,593 7,740,238 5,259,327 5,255,843Peace Corps — - - - - . . 1 ,566,278Econ. Opportunity Act 1,990,704 2,071.881 2,170,884 3,822,514 2,449,482Revenue Sharing 9,182,824 8,932,978 8,971,520 - - - -Miscellaneous 13,098,808 14,027,717 10,964,829 4,078.636 659,177Total $326,326,792 $256,369,957 $224,789,221 $147,192,576 $76,874,080SOURCE: Compiled by the Tax Foundation of Hawaii from the Annual Reports of the

Comptroller, Department of Accounting and General Services, Staf’e of H awaM.

34

TABLE 29

FEDERAL BUDGET RECEIPTS, EXPENDITURES, AND PUBLIC DEBTSelected Fiscal Years (Dollars in Millions)

COCJl

1976 1966i of Total

? of Total

% of Total

% of Total

t of Total

BUDGET RECEIPTS®Individual Income Taxes $131,600 43.9 $122,400 43.6 $119,000 44.9 $ 66,200 43.8 S 35,400 42.4Corporate Income Taxes 41,400 13.8 40,600 14.4 38,600 14.6 26,800 14.2 30,100 23.0Employ. Taxes 4 Contributi ons*^ 92,700 50.9 86,400 30.7 76,800 29.0 48,600 25.8 25,600 19.5Excise Taxes

Federal Funds 10,600 3.5 9,400 3.3 9,700 3.7 10,500 5.6 9,100 7.0Trust Funds 6,400 2.1 7,200 2.6 7,100 2.7 6,100 3.2 3,900 3.0

Estate & Gift Taxes 5,200 1.7 4,600 1.6 5,000 1.9 3,700 2.0 3,100 2.3Customs Duties 4,100 i.4 3,700 1.3 3,300 1.2 2,600 (.4 1,800 1.4M iscellaneous Receipts 8,000 2.7 6,700 2.4 5,400 2.0 3,900 2.1 1,900 1,4

TOTAL RECEIPTS $300,000 100.0 $281,000 100.0 $ 26 ^9 00 100.0 $188,400 100.0 $130,900 too.oBUDGET EXPENDITURES®

National Defense $ 90,000 24.6 $ 86,600 26.6 $ 78,600 29.2 $ 76,800 36.3 $ 55,900 41.5Internatl, Affairs & Finance 5, 100 1 .4 5,900 1 .8 4,800 1 .8 3,100 1 .5 4,600 3.4Gen. Scl., Space & Technology 4,400 1.2 4,000 1.2 4,000 1.5 4,200 2.0 6,800 5.0Agr. & Rural Development 2,500 0.7 1,700 0.5 2,200 0.8 4,300 2.0 2,400 1 .8Natural Resources 1 1,300 3.1 9,500 2.9 6,600 2.4 4,900 2.3 3, 100 2.3Commerce & Transportation 17,200 4.7 16,000 4.9 13, too 4.9 10,400 4.9 9,000 6.7Community Dev. & Housing 5,300 1 .4 4,400 I .3 4,900 1.8 3,600 I .7 1 ,500 1 . 1Education & Manpower 18,200 5.0 15,200 4.7 11,600 4.3 9,000 4.3 4,100 3.0H ea 1th 33,400 9.1 27,600 8.5 22,100 8.2 14,700 7.0 2,600 2.0Income Security 127,400 34.8 108,600 33.3 64,400 31 .3 55,400 26.2 28,900 21.5Vet. Benefits & Services 18,400 5.0 16,600 5. 1 13,400 5.0 9,800 4.6 5,900 4.4Law Enforcement & Justice 3,300 0.9 2,900 0.9 2,500 0.9 1 ,300 0.6 600 0.41nterest 34,600 9.4 31,000 9.5 28,100 10.4 19,600 9.3 t1,300 8.4General Government 2,900 0.8 3, 100 t.o 3,300 1 .2 2,200 1 .0 1 ,400 1 . 1General Revenue Sharing 7, 100 1 .9 7,000 2. 1 6,700 2.5 500 0.2 200 0.2Less: Undistributed Infra- govarnmenta1 Transactions - 14,700 - 4.0 - 14,100* - 4.3 - 16,700 - 6.2 - 8,400 - 4.0 - 3,600 - 2.7

TOTAL EXPENDITURES $366,500 100.0 $326,100 100.0 $269,600 100.0 $211,400 100.0 $134,700 100.0Deficit C-) or Surplus (+) -$ 66,500 __ -$ 45,100 __ -$ 4.700 -$ 23,000 _ -$ 3,800Gross Federal Debt^ 631,900 -- 544,100 — 486,200 — 409,500 -- 329,500 "a. Includes both federal and trust funds.b. includes Unemployment Insurance and other Insurance and Retirement contributions.c. At end of fiscal year.SOURCE: "The U. S. Budget in Brief" for 1978 and 1976, U. S. Office of Management and Budget.

CHART 7

TAX COLLECTIONS IN HAWAIITotal, Federal, and State-Local

(In Millions of Dollars)

FISCAL YEARS 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976

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

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

36

TABLE 30

HAWAII STATE GENERAL FUND FINANCESFiscal Years Ending June 30

(In Thousands)^

Fiscal Excess or Cash Unexpended UnappropriatedYear Receipts Expenditures Deficiency Balance A p p r o p r iati ons Surplus1976 $908,251 $900,385 $ 7,867 $142,742 $100,933 $41,8101975 823,749 760,326 63,423 134,875 51,409 83,4671974 708,294 675,748 32,546 71,452 57,634 13,8181973 608,353 595, 1 1 4 13,239 38,906 47,645 - 8,7391972 546,481 579,549 - 33,068 25,668 45,556 - 19,8881971 51 1 ,080 536,637 - 25,556 58,736 48,785 9,9511970 463,748 452,777 10,971 84,292 59,489 24,0031969 398,957 382,406 16,551 73,320 49,481 23,8391968 339,836 331,155 8,681 56,770 31,34 1 25,4291967 310,270 297,314 12,956 48,089 28,123 1 9,9661966 258,327 243,926 14,401 35,133 22,283 I 2,850

a. Includes federal funds earmarked for specific purposes,SOURCE: Annual Reports of the Comptroller, Department of Accounting and

General Services, State of Hawaii,

CHART 8

GENERAL FUND FINANCIAL POSITIONState of Hawaii

M illio n s o f Dollars 150

1966 1968

SOURCE: Table 30.

1970 1S72 1973 1976

37

HOW GOVERNMENT SPENDS ITS MONEY

During 1975, per capita state and local government expenditures in Hawaii totaled $1,560 which kept Hawaii in the fourth highest spot behind Alaska, the District of Columbia, and New York. With the exception of expenditures for public education and highways, Hawaii ranked among the top seven states in every other category of per capita expenditures.

While there were 489 public employes per 10,000 population in Hawaii during 1975 putting the 50th State slightly above the average for the nation, the monthly earnings of these employes ranked seventh highest in the nation at $1,083. Leading the ticket in the area of average monthly' earnings were those public employes in the categories of higher education ($1,3H2), public education ($1,133) and control and administration ($1,106).

During 1976, it cost nearly $1,6 billion to operate state and local governments in Hawaii, reflecting a 23% increase over the previous year's expenditures. Nearly 80% or $1.3 billion of this total was spent by state government for an increase of $212 million in 1976. Education and welfare continue to take the lion's share of state government expenditures with $377 million and $168 million respectively. Reflecting the rise in unemployment in the state, unemployment compensation costs nearly doubled followed by a 45% increase in general government expenditures for administration and staffing. Debt service costs to the state grew by nearly 28% in 1976 and is expected to rise even more as obligations on state debt incurred in prior years become due.

The cost of running the county governments grew by 26% in 1976 to reach the $328 million mark. Of that total, the City and County of Honolulu was responsible for 76% or $251 million. Expenses for police and fire protection continue to dominate the expenditures of all counties ranging from 18% to 23% of their respective budgets. Capital improvements proved to be the second largest item for Honolulu (15%) and Maui (18%), while expenditures for general government services and staffing were the second biggest costs for Hawaii (15%) and Kauai (23%).

While state and local government expenditures grew by 23% in 1976, state and local tax collections grew by only 14%. The difference being attributable, in part, by grants from the federal government.

38

TABLE 31

PER CAPITA DIRECT GENERAL EXPENDITURESState and Local Government — Fiscal 1975^

statePubl i c

Total Educ.HIgher E d u c. Hwys.

Health Police Welfareb Fire

Con- trol c

Int. on Debt

All Otherd

H A W A II $ 1,560 $279 $163 $139 $309 $ 70 $ 64 $ 67 $460U.S. Av. 1,077 310 102 106 251 56 4 I 41 171Ala.Al askaAri z .Ark.C a l I f .Colo.C o n n .Del .Fla.Ga.Idaho111.I nd. Iowa Kans. Ky.La.Me.Md.M a s s .Mich.Minn.Miss.Mo.Mont.Neb.Nev.N. H. N. J. N. M. N. Y. N. C. N. 0. Ohio Okla. Ore. Pa.R. I .S. C.S. D.Tenn.TexasUtahVt.Va. Wash. W. Va. Wisc . Wyo.D. C.

481

25 517

162112353730 2049 2833443436 613 I I 104647 19 246

3817 293

50 223941 9

26 2342 274345 32 1531144018 52

027 2,782 I ,029

728 1,261 I , 120 I ,059 1,187

944 925 984

I ,066 027 993 950 838 946 933

I ,244 I , 183 1,191 1,199

833 829

1,079 1,032 1,296

924 1,107

996 1,611

826 1,044

894 873

1,212 1,008 1,044

873 1,002

859 838 962

1.152 974

1,170 092

1,091 1,371 1,898

216697299213332 355 318 379 281 251 294333 283 306 273 232 261 264 377 343 360 364 2 10 260 358 297 302 266 350 327 404 268 293 260 239 339 327 297 273 279 234 260 320 310 291 327 254 310 445 395

1 I I I 58 I 48 76 I 24 161 65

171 84 82 106 107 109 128 I 17 101 7676

1136312413010077

1 15 10994 93 74 126 91

113 1349192

13653

10089

11391103171142971556815114569

97 415 I 10 I 16 80

I I I 99

104 99

105 15910791

165 142 121 156 125 1 127792

137 I 36 I I 4 162153154155 87

132 85 87172 06

I 09 128108 58 81

190 111 100 102 169138133 218 124 25375

190 288 I 48 157 318 215224 202 187 270 174 245173 198 179174 197 207 264 334 312 275 184 176163225 225 171 233 178 484164 132 197 204 215 235 296 183150 204 169 153 225 197 213151 262 192 606

33 98 69 25 81 54 63 42 56423463 36 34 36384339 67 81 603931463637

10644 6947 80 37 27 51 36 5645643223 43 4133 36 47 5624 5140

180

221874925 58 5340 56 44 3343362637 37 23 373650 42444125 28 55 39 76 3546 50 50 30 35 32 28 6237 4427 44 3028354736 462638 52 75

291552320292265742929 1036 21 17 254143 31 47 5139 4527 23 23 254230 57 16

106141731 3344 564528 1030 33 12 6131 4437 2840 74

I 28 784 182 95

238 I 49 183 161 I 62 I 14 164 138 88

113 141 108 132 160 214 192 159 166 121 104 166 146 297130 162 123 311 1 13 234146131 233147 141 1 59 187 1 15 104 137 163 137 194 1 13 127 206 424

a. Includes capital outlay. Detail may not add to total due to rounding.b. Includes vendor payments under welfare programs. Institutional care of the

needy, administration of welfare activities; and health, hospitals, sewerage, and other sanitation expenditures.

c. Includes financial administration.d. Includes housing and urban renewal, water transport, air t rans p or t at ion,

parks and recreation, correction, unemployment compensation, and all other u n a llo c a b le .

SOURCE: "Governmental Finances In 1974-75," Series GF75, No. 5, U. S. Departmentof Commerce, Washington, D. C., September 1976.

39

CHART 9

HOW STATE GOVERNMENT DOLLARS ARE SPENTOperating Expenditures— By Functions

State of Hawaii — Fiscal 1376 (Dollars in Millions)

STATE GENERAL FUND STATE GENERAL AND SPECIAL FUNDS

NOTE: See Table 32 fo r fu r th e r de ta il.SOURCE: C om piled by the Tax Foundation o f Hawaii from the 1976 Annual Report o f the C om ptro ller. S tate o f Hawaii.

TABLE 32STATE OPERATING EXPENDITURES

State of Hawaii — Selected Fiscal Years®

F u n c t io ns 1976 1975 1974 1971 1966G e n e r a l G o v e r n m e n t - C o nt ro l

- S ta ffP u b l i c S a f e t y - P o l i c e & Fire

- O t h e r P r o t e c t i o nHi g h w a y sN a t u r a l R e s o u r c e s H e a l t h i S a n i t a t i o n H o s p i t a l s & I n s t i t u t i o n s P u b I i c W e l f a r e E d u c a t i o n - H i g h e r

- Pu bl i c S c h o o ls- L i b r a r i e s & O t h e r

R e c r e a t i o nU t i l i t i e s & O t h e r E n t e r p r i s e s D e b t Servicet>R e t i r e m e n t & P e n s i o n E m p l o y e e s ' H e a l t h 3, H os p. Ins. S a l a r y A d j u s t m e n t s ®U n e m p l o y m e n t C o m p e n s a t i o n G r a n t s - I n - A I d to C o u n t i e s U r b a n R e d e v e l o p m e n t & H o u s i n g M is c el l a n e o u sC a s h C a p i t a l I m p r o v e m e n t s ®

19 , 0 5 0 , 0 1 0 5 8 , 5 4 5 , 3 9 6

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

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

51 , 6 0 4 , 5 0 6 9 2 , 4 8 5 , 8 9 4 4 7 , 8 9 8 , 191 7 , 6 7 2 , 0 1 8

10 9 , 0 8 0 , 2 6 3 18, 24 7 , 545 5 5 , 0 6 8 , 9 4 5 15 , 0 5 1 , 9 3 0 8 9 , 5 6 1 , 3 0 8

15 , 3 8 2 , 9 9 3 3 7 , 7 7 4 , 3 3 5

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

13 3 , 5 2 9 , 0 8 5 12 6 , 5 2 8 , 4 5 6 19 8 , 9 7 8 , 0 8 5

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

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

5 5 , 6 1 0 , 8 0 2 1 9 ,4 47 ,5 51 7 4 , 1 8 2 , 9 1 5 13 , 2 0 4 , 7 3 5 7 0 , 2 2 9 , 7 4 3

$ 1 2 , 29,

34, 16, 10, 16, 42,

1 18, 115, 182,

8, 4.

39, 62, 47,

8 2 8 , 1 0 0 I 4 9 , 9 9 5 2 1 8 , 7 0 0 9 7 2 , 5 0 7 1 65 , 5 7 3 5 6 4 , 2 9 7 9 0 3 , 5 5 2 I 3 0 , 8 0 2 I 5 3 , 9 9 5 5 3 9 , 4 0 4 4 7 0 , 0 8 7 3 66,81 I 3 5 0 , 9 8 7 2 4 0 , 2 4 I 5 8 3 , 2 6 7 0 9 5 , 9 0 5 13 0 , 5 9 6

4 5 , 2 4 0 , 1 6 3 1 9,4 47 , 55 1 1 2 , 5 9 3 , 9 0 8 1 1 , 4 7 2 , 4 4 0 6 1 , 2 6 5 , 1 0 6

$ 1 1 , 26,

23, 14. 19, 1 0, 39, 65, 90,

160, 7, 1 ,

26, 34,24, 6. 2.

32,16,5 .6.

56,

5 7 5 , 5 0 52 8 5 , 4 4 81 41 .3 73 4 3 9 , 5 0 9 9 4 6 , I 626 0 8 . 3 7 49 3 8 . 5 9 6 9 4 0 , 8 9 3 6 8 3 , 2 1 9 7 2 2 , 9 3 5 895 ,7 41 9 8 1 , 6 6 5 6 9 9 , 3 7 6 1 1 1 ,7645 0 7 . 5 9 6 3 5 5 , 5 3 3 8 0 4 , 4 1 7 5 1 8 , 3 8 6 9 7 7 , 5 5 8 3 4 4 , 5 6 5 0 5 0 , 5 5 5 3 5 5 , 2 7 5 173 ,8 36

5 , 5 4 3 , 4 2 9 9 , 8 5 8 , 3 8 2

7 2 , 5 4 9 18 , 5 7 8 , 0 6 5 2 3 , 7 1 2 , 4 9 3 11 ,740,031 5,4 83 , 92 1

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

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

15 , 6 3 4 , 3 0 7 1 1 , 1 3 9 , 0 2 2 1, 9 4 0 , 7 0 5 2 ,5 13 ,6 11

1 0 ,7 02 , 8 2 4 9 , 3 6 3 , I 14 4 , 2 1 5 , 8 7 0 1 ,4 80 ,4 1 2

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

a. I n c l u d e s g e n e r a l and s pe ci al fund e x p e n d i t u r e s . I n t e r f u n d t r a n s f e r s e l i m i n a t e d to a v o i d d u p l i c a t i o n . P r i orto 1970 c a s h c a p i t a l i m p r o v e m e n t s a l l o c a t e d by f un c t i o n .

b. D e b t s e r v i c e o n r e v e n u e b o n d s r e i m b u r s a b l e f r om h i g h w a y f u n d s i n c l u d e d in H i g h w a y s ; fro m a i r p o r t and h a r b o r f un d s u n d e r U t i l i t i e s ; f r om S a nd I sland r e c e i p t s . Land R e v o l v i n g , and V e t e r a n ' s H o me Loan fu nds u n d erM i s c e l l a n e o u s .

c. A m o u n t s not a l l o c a t e d by f u n c t i o n .d. S pe ci al f u n ds a c c o u n t for $ 3 7 , 0 0 1 , 9 7 7 of t he 1971 t ot a l , $ 5 8 , 6 9 5 , 7 6 8 In 1974, $ 5 8 , 8 9 9 , 7 8 3 in 1975, and

$ 7 6 , 9 9 1 , 3 2 1 In 1976.S O U R C E : C o m p i l e d by t h e T ax F o u n d a t i o n of Ha wa ii f r o m t h e A nnual R e p o r t s of t h e C o m p t r o l l e r , D e p a r t m e n t of

A c c o u n t i n g a nd G e n e r a l S e r v i c e s , S t a t e of H aw a i i .

TABLE 33

OPERATING EXPENDITURES® — CITY AND COUNTY OF HONOLULUSelected Fiscal Years

O b j e c t of E x p e n d i t u r e 1976 1975

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

C o n t r o I

St a f f

P u b l i c S a f e t y

Poli c e & F ire

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

H i g h w a y s

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

P ubl i c W e l fare

P ubl i c S c h o o ls

R e c r e a t ion

I n t e r e s t

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

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

Ec o n . & U r b a n D e v . b

S a lary A d j u s t m e n t c

M a s s T r a n s i t

M is c el l a n e o u s

C a s h C a p i t a l I m p rove .

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

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

4 5 , 2 2 7 , 9 6 4

7 , 9 8 7 , 7 7 2

I I , 0 8 5 , 6 3 3

I 7 , 9 8 4 , 7 7 5

1 5 , 6 0 8 , 4 1 8

7 , 5 4 9 , 5 8 5

14 , 1 9 9 , 0 9 1

1 1 , 0 4 7 , 1 2 6

3 1 , 5 4 2 , 4 4 7

1 8 , 1 1 4 , 9 2 6

9 , 8 4 9 , 7 6 1

3 9 , 3 6 3 , 0 3 2

4 0 , 9 8 5 , 5 1 5

7 , 3 7 4 , 7 9 1

1 0 , 0 4 5 , 8 2 3

1 4 , 7 1 5 , 2 5 7

1 4 , 9 8 8 , 4 5 6

7 , 9 8 8 , 8 0 6

1 4 , 3 5 6 , 9 0 3

1 0 , 5 9 7 , 5 6 0

1 9 , 4 5 0 , 8 3 5

7 , 5 6 9 , 4 9 0

7 , 8 1 3 , 4 9 9

2 3 , 7 8 4 , 6 8 5

3 8 , 5 6 4 , 4 2 0

•7,245,450

1 0 , 3 0 6 , 3 4 3

1 4 , 7 3 5 , 4 5 0

1 1 ,873, 516

8 , 2 0 6 , 4 5 2

1 2 , 4 1 5 , 6 2 2

1 0 , 7 4 4 , 3 0 1

9 , 9 9 5 , 0 6 3

162,211

3 , 7 5 8 , 5 1 0

4 , 5 9 0 , 7 2 1

2 0 , 8 2 5 , 1 7 7

2 7 , 9 6 1 , 8 2 7

6, 1 9 1 , 9 6 0

9 , 2 6 1 , 6 9 7

1 1 ,578, 566

9 . 2 2 8 . 0 8 5

7 , 0 5 9 . I 56

1 0 , 9 4 5 , 0 5 2

6 . 3 7 3 . 0 8 6

8 , 6 7 6 , 8 2 0

1 , 7 4 3 , 9 8 1

2 , 1 3 3 , 5 5 7

1 1 , 8 7 4 , 4 3 8

1 4 , 0 4 6 , 5 2 6

3 , 0 6 1 , 5 9 0

6 , 6 6 5 , 5 5 0

6 , 4 7 9 , 3 7 0

2 0 , 138

8 7 0 , 2 6 3

4 , 6 9 8 , 2 2 7

4 , 8 9 3 , 9 9 3

8 , 5 4 3 , 2 0 9

4 , 0 4 0 , 9 9 9

1, 6 9 7 , 4 5 3

8 6 7 , 3 8 3

1 1 , 0 9 4 , 6 4 7

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

a. All f u n d s e x p e n d e d by t h e c o u n t y w i t h t h e e x c e p t i o n o f c e r t a i n bo n d , r e v o l v i n g and

loan f un ds; W a t e r S u p p l y , an d A c t 97, SLH 1965 e x p e n d i t u r e s . U r b a n r e d e v e l o p m e n t

real e s t a t e p u r c h a s e s a l s o e x c l u d e d .

b. I n c l u d e s e x p e n d i t u r e s f r o m f e d e r a l e m p l o y m e n t (CE TA) a nd r e d e v e l o p m e n t g r a n t s .

c. A m o u n t n ot a l l o c a t e d by f u n c t i o n .

S O U R C E : F i n a n c e D i r e c t o r ' s A n n u a l R e p o r t s , C i t y a nd C o u n t y of H o n o l u l u , S t a t e of

H a w a i i .

TABLE 34

OPERATING EXPENDITURES® — COUNTY OF MAUISelected Years

Fiscal Ye a r s

C a I e n d a r

Yea r

O b j e c t of E x p e n d i t u r e I 976 1975 1 974 1971 1 965

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

C o n t r o 1 $ 4 1 2 , 9 6 7 $ 3 6 7 , 4 4 7 $ 327 , 9 8 5 $ 2 8 5 , 9 7 4 $ 190,979

Sta ff 3 , 6 2 7 , 9 2 8 2 , 5 1 9 , 5 1 9 1,8 7 6 , 1 6 6 1 ,353, 557 7 6 4 , 6 4 9

P u b lic S af ety

Pol Ice & Fire 5 , 0 9 4 , 5 9 9 4,610,5 41 4 , 2 4 7 , 3 2 6 3 , 0 5 7 , 0 9 5 1 ,,511,791O t h e r P r o t e c t i o n 7 2 7 , 0 8 3 5 8 2 ,417 5 1 9 , 5 5 0 262,691 169,086

H i g h w a y s 2 , 1 7 0 , 1 6 5 1,956,6 09 1 ,8 02,1 79 1 , 6 2 9 , 2 7 8 1, ,152,445H e a l t h & S a n i t a t i o n 6 3 6 , 8 8 0 494,531 4 2 4 , 3 5 5 3 3 0 , 2 9 2 2 9 4 , 9 9 8

H o s p i t a l s & I n s t i t u t i o n s 3,9 46 778 5,3 56 133 2,,789,456

P u b I I c W e l f a r e 355,231 2 1 0 , 2 4 2 133,331 4 0 , 4 9 8 2 0, 889

Publ i c S c h o o l s 1 5 2 , 8 0 2 9 9 , 9 0 4 77, 414 9 6 , 4 4 2 4 1 6 , 2 9 3

R e c r e a t i o n 1 ,6 0 1 , 2 7 3 1 , 3 00,4 26 1 ,1 4 5 , 0 2 8 792,591 4 9 4 , 5 9 8

In t e r e s t 1, 0 2 1,98 5 1 , 0 46,6 40 1,072,911 3 4 5 , 7 1 2 2 6 5 , 7 5 0

B ond R e d e m p t i o n s 1 ,3 9 8 , 7 8 9 6 28,941 6 4 6 , 1 2 2 8 0 1 , 2 4 5 5 1 4 ,404

P e n s i o n & R e t i r e m e n t 1 ,8 37,8 98 1, 6 67,8 93 1 , 6 19,447 1,1 7 7 , 5 4 5 8 2 3 , 2 8 4

Sa l a r y A d j u s t m e n t - - 2,387 11,917 — - -M is c e11a n e o u s 1,939,0 17 9 8 4 , 9 6 7 1,246,3 47 6 5 0 , 7 5 0 1 15,783

Cas h Cap ital I m p r o v e m e n t s ^ 4 , 6 3 9 , 2 9 3 5 , 5 3 5 , 3 4 5 1,214,5 27 1 , 0 24,7 64 --

Total $ 2 5 , 6 1 9 , 8 5 7 $ 2 2 , 0 0 8 , 5 8 8 $ 16, 3 6 9 , 9 7 0 $ 1 1 , 8 4 8 , 5 4 8 $9 ,52 5,20 5

NOTE: J u l y - J u n e fiscal y e a r s be g u n Ju l y 1, 1966 aft er a s i x - m o n t h t r a n s i t i o n period.

C e r t a i n c o u n t y f u n c t i o n s ( I n c l u d i n g sch o o l s ) t r a n s f e r r e d to the sta te a f t e r 1965.

a. All fun ds e x p e n d e d by c o u n t y with the e x c e p t i o n of c e r t a i n r e v o l v i n g and bond fund

e x p e n d i t u r e s , loan r e p a y m e n t s and A ct 97, S LH 1965 e x p e n d i t u r e s . Int e r f u n d t r a n s

fers e l i m i n a t e d t o av o i d d u p l i c a t i o n .

b. Cash cap ital i m p r o v e m e n t s a l l o c a t e d to t he a p p r o p r i a t e f u n c t i o n pri or to fiscal

y ea r 1970.

SOU RCE: Annual R e p o r t s of the A u d i t o r t h r o u g h 1968 and F i n a n c e D i r e c t o r ' s Annual

F i n anci al R e p o r t s f ro m 1969, C o u n t y of Mau l, S t a t e of Haw aii.

42

TABLE 35

OPERATING EXPENDITURES" — COUNTY OF HAWAIISelected Years

Fiscal Years Calendar YearObject of Expenditure 1976 1971General Government

ControI Staff

PubIIc Safety P o lice & F ire Other Protection

H ighwaysHealth & Sanitation Hosp. & Institutions Public Wel fa re P u b lic Schools Recreation Interest Bond Redemption Pension & Retirement Mass Transit M iscell1aneous Cash Cap. Improve.^

$ 1,538,930 $ 900,601 $ 758,858 $ 504,6914,113,173 3,148,760 2,144,346 2,783,9438,068,999 1,781,465 2,992,673 1,031,937

355,770 222,033

2,610,026 1,728,910 2,027,632 2,764,414 1,223,202

836,1595,192,500

7,185,638 1,624,135 2,704,224

788,181303,000 233,652

2,373,459 1,600,638 1,795,809 2,556,684

239,678 487,514

3,581,085

6,387,077 t,582,301 2,560,483

746,512163,851 215,131

2.103,0311,221,586 1,267,651 2,193,155

181,610 414,554

1,576,344

4,479,848 398,309

1,778,699 447,57968,568 179,326

1,380,399670,586 772, 107

I ,265,403

400,956549,593

$ 143,9643, 116,3731,972,442

143,898 1,471,684

172,212 3,032,427

7,447 1,732,869

621,916 582,245

1,025.51 I 1,183,695

169,461

Total $36,487,821 $29,523,057 $23,516.490 $15,680,006 $15,376,144NOTE: July-June fiscal years begun July I, 1966 after a six-month transition

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

a. All funds expended by county with the exception of certain revolving and bondfund expenditures, loan repayments, Act 97, SLH 1965 fund, and from 1967, HiloHospital fund. Interfund transfers eliminated to avoid duplication.

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

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

TABLE 36

OPERATING EXPENDITURES" — COUNTY OF KAUAISelected Years

Fiscal Years

O b j ect of Expendi ture 1976 1975 1974 1971 1965

G eneral G o v e rnm ent

Control S 520,100 S 482,003 $ 454,592 $ 2)6,332 $ 158,744

Staff 3,007,3 00 2 ,091,801 1 ,851,587 1 ,021,255 416,086Pub IIc Safety

P ol ice i Fire 3,451,0 62 3 ,044,834 2,838,105 2, 179,507 1,195,659

O th er P r o t ect ion 343,478 294,610 284,713 198,809 1 19,692

Hig hways 1,060,379 950,074 886,287 1 ,331,584 837,461Health & San itat ion 320,961 282,156 255,879 1 13,396 1 19,006

Hospita ls & Institutions - - - - - - _ _ 630,442

Publ i c Wel f a re 115,591 88,167 68,336 878 1 ,836

Publ i c S c h o o 1s 107,909 1 12,024 71 ,726 53,121 324,321

R e c r e a t 1 on 1.107,142 831,581 622,459 274,447 326,171

1nterest 710,404 721,794 592,641 1 75,980 128,701

8ond Red emption 638 ,592 639 ,082 359,082 258,461 213,373

Pen sion & Ret irement 864,173 817,562 795,589 541,338 552,393Salary Adjustm ent^ 6,740 40,476 80,878

Cash Capital Improvement*^ 1,042,526 593,024 330,905 565,451 - -M i s c e 11aneous 1 ,697,673 1,335,005 1 ,421,831 694,227 84,035

Tota1 $ 14 ,994 ,029 $12 ,324,193 $10,914,411 $ 7, 624,786 $5, 107, 920

NOTE: July-Ju ne fiscal years begun July I, 1966 after a six-month tr a n s i t i o n period.

C e r tain county functions, Including school mainten ance , h o s pita ls and public welfare

tra nsf e r r e d to the State after 1965.

a. All funds exp ended by cou nty with the e x c epti on of cer t a i n revolvi ng and bond fund e x

p enditures, loan repayments, and Act 97, SLH 1965 expendi ture s. Interfund transfe rs

e l i m ina ted to avoid duplication.

b. Amount not allocated by function.

c. Cash capital Improvements allocat ed to app rop r i a t e function prior to 1970.

SOURCE; Annual Reports of the Aud itor through 1968; Fin ance D i r e c t o r ’s Annual Reports

after 1968, County of Kauai, State of Hawaii.

43

GeneralGovernment

CHART 10

OBJECTS OF COUNTY GOVERNMENT EXPENDITURESPercentage Distribution— By Counties

For Fiscal Year 197GHealth,

H igh- Sani-Other

5.76% 6.95%

10% 20%

SOURCE: Tables 33-36 inclusive.

100%

TABLE 37

PUBLIC EMPLOYMENTState and Local Government Full-Time Equivalent Employees

Per 10,000 Population, by Function: October 1975

State Rank TotaIPublic HigherEd u c .a Ed uc . H w y s .

H lth. P olice Parks Con- AllHosp. Fire Rec.b Wat er t r o lc other^

HAWAII 21 489 153 62 23 48 43 37 10 35 79US AV. 474 182 49 53 36 15 28 80Ala.A I aska Arl 2. Ark. Cal I f. Co I o . Conn. Del . Fla. Ga.I daho III.I n d .I owa K a n s . Ky.La.Me.Md .M a s s .Mich.Minn.Miss.Mo,M o n t .Neb.Nev.N. H. N. J . N. M. N. Y. N. C. N. D.Oh I o Okla. Ore. Pa.R. I . S. C. S. D. T e n n . Texas Utah Vt.Va. W a s h . W. Va. W i s c . Wyo.D. C.

39 2

154719 8

49 1124 12 16414525 1448 1342 183640 2733 4464 7

46375 9

43345020 105138 3226 31 30 20 23 22 17 2935 3 1

4507225104244975394 I 7532485 523 508 446 435 483 511 4205 18446 499 457447 480 468442 557 564 555 432 456 563 535443 466 410 480533 40 I 456 473 482475476 497486487 502 478 465 628 726

156 237 1 94163 174 210 1 89 200 161 164 189 178 182 213 192 162 208 197 192 182 188205 178 179 222 200 186 162 194 217 172 162 190 169 180 200164 164 179206 173 205 136 200 210 181 199 180 234 185

50 67 70 49 57 89 2876 3946 57 4852 60 69 4545 39 60 2455 54 54 44 66774744 28 88 36 59 69 4 I 62 75 23464553 3856

10566526751 72 79 26

36 55 28 36 18 29 26 29 213139192335 43323346 252420334025 4836 36 4025 3926 29 38 2234 34 29 2127 45 31 26 2947 31 31 4528 54 17

7030 4055 474736 44 6210956 4251 4956 39 71 25 5554 49 4976 60 425755 333749 815231395040 35487733 70 52 40 29 4734 52 47 84 86

30343823 423539 32 39 34 32 383024 32 2636 32 42 5132 2427 3631 29 59 36 4633 452824 31 33 3631 45 2625 333229 253033 203233 96

13 40 19 15 20

18 10 21 22 16 35 14 16 15 16 14 21 18 17 12 10 16 15 13 25 23 25 13 10 22 12 15 20

10 14 20

10 11 14 21 14 15 17 23 15 23 18 14 28 15

19 74 30 22 34 34 233630 2337 26 2125 33 23 2326 29 282728 20 234733 51 20 293731 2034 26273528 29 2138 2123 26 27 25 2924 2748 37

71 175 85 5697 67 62 9285 73 61 77565763 7575 607677 61 67 53 5772

10391 80 79 75

1 2873 57 677486

79 87 79 57 86

61 5964 739865 62 62

257NOTE: Due to rounding, detail may not add to total.a. Includes local libraries.b. Includes natural resources.c. Includes finance a dmin is t ra t io n and general control.d. Includes employ ees In special schools, welfare, sewerage and oth er s a ni

tation, correction, emp loyme nt security admini strat io n, state liquor stores, public service e nt erpri se s ot her than water, and all other general g overn me nt functions.

SOURCE: "Public Employment in 1975," U. S. D epar tment of Commerce, Bureauof the Census, Series GE 75, No. I, June 1976.

45

TABLE 38

AVERAGE MONTHLY EARNINGS OF THE PUBLIC EMPLOYEESState and Local Government Full-Time Equivalent Employeesa

October 1975: By Function

StateState Public Higher Av. E d u c > Educ.g Hwys. Hosp .

U.S. Av. 955 971 1,105 858 802

1i ce i re

ParksRec.^ Water

Control®

At 1 Other^

,092 S 889 $ 992 $I , 106 $ 971, 101 875 893 914 930809 722 675 757 727

,710 1.414 1 ,231 1,413 1 ,368,087 899 903 865 943705 646 607 609 696

,397 1 , 136 1 , 193 1 , 172 1 , 1 59,051 1 ,089 935 933 941,122 845 965 941 919895 608 724 878 823

,042 778 827 903 829802 725 660 830 791759 759 776 738 800

,235 919 1,113 933 986817 637 720 653 74791 I 834 791 826 859851 856 818 664 037827 670 652 713 758769 735 581 696 685808 791 948 724 735

1,098 891 1,013 1 ,038 9321, 1 08 901 858 892 9921 ,253 1 ,007 1 ,095 1,014 1 ,0221,151 994 1 ,086 949 949721 656 561 670 670948 867 782 744 774843 969 808 730 840932 795 664 753 867

1,181 1 ,008 691 1,114 1,018842 830 825 810 707

1 ,094 815 861 929 846813 782 666 798 768

1 ,407 936 965 991 1 ,070841 762 654 824 733838 963 845 702 832

1 ,057 858 928 834 856780 664 674 734 744

1 , 1 36 878 960 973 9641 ,097 914 966 894 91 1

974 751 726 840 895738 656 665 731 751750 619 753 692 781837 577 745 764 749932 721 733 820 807907 787 619 864 904896 885 822 836 827936 752 76! 848 768

1,118 978 1 ,086 976 1 ,045815 836 642 685 667

1 ,084 876 983 934 955841 865 762 777 774

1 ,569 1 , 1 30 1 ,085 1 ,431 1 ,276

Ala.A I askaArlz.Ark.Ca l If. Co I o. Conn. Del. Fla. G a. Idaho III.I n d .1 owaKans.Ky.La.Me.Md. M a s s.Mi nn.Miss.Mo.Mont.Neb.Nev.N. H. N. J. N. M. N. Y. N. C. N. D. Ohio Okla. Ore. Pa.R. I .S. C.S. 0.Tenn.TexasUtahVt.Va. Wash. W. Va. Wise. Wyo.D. C,

4 I1

12503

201323244437 6

32 2233424743 11 155

1051 28 26381434 9

364

3930 2145 17 18 194840463135 2925 8

49 I 6 272

759,525994687

,203955 989 87 I 668 740 795

,086 816 897 809 759 731 759

, 0 1 0 977 ,115 , 0 2 0 668

835 852 792 984 806

1,026 801

1,136 788 832 908 740 973 962956 724 772 736 830 808 834 854

,053723975847

,252

753 I ,584 1,01 I

687 1,203

899 1,043

953 852 737 776

1,154 893 887 815 755 750 758

1,095 I ,017 I , 143 I ,023

664 827 854 789 877 811

1,136 791

1,256 791 778 909 731 930 982

1,065 724 745 757 825 809 783 841

1,036 729 945 872

1,117

965 2,032 I ,207

885 I ,309 I ,078 1,046

8641.141

921966

1,191966

1.141 986 949 895 803 966

1,066 1,336 1,233

923 I ,060

904 767 995 920

1,213 968

I ,251 933

I ,094 I ,059

953 1,121 I , 145 I ,036

855 1,017

924 I ,006

724 I ,040 I , I 26 I ,236

972 I , 130 I ,009 1,419

617 I ,461

934 639

1 ,206 930 856 728731 682 896

1 ,043 681 937 725 733712732 916 873

1,010 1,052

558 787 946 756

1,125 912 929713 895 737 853 388 605 999 868 76 I 634 773 603 828 937 748 737

I ,084 614 909 964

1,317

722 I ,261

761 574

1 ,051904813 780 753 622689 890 657 715 651 607 634 730 870 780905 830 545 738 757 667 854 720814 685 955 699 606 787 600 813 883 825 659 619 600 674690 760 806 820 572 866 642

1 ,238a.b.

c.d.

f .

Computed by the Tax Foundation of Hawaii from October 1975 payroll data.Includes Instructional and other local school staff and local library personnel.Includes Instructional and other personnel.Includes natural resources.Includes financial administration and other genera! control.Includes special schools, welfare, sewerage and other sanitation, correction, employment security administration, other general government functions and public serylce enterprises other than water.

SOURCE: "Public Employment In 1975," U. S. Department of Commerce, Bureau of the Census, Series GE 75, No. I, June 1976.

46

TABLE 39

EMPLOYEES’ RETIREMENT SYSTEMReceipts, Expenditures, and Reserves

State of Hawaii — Selected Fiscal Years (In Thousands)

1976 1975 1974 1971 1966SOURCE OF RECEIPTS

Retirement System ContributionsState $ 32,452 $ 33,452 $ 36,385 $ 19,837 $ 7,286Counti es 13,409 10,380 13,439 9, 107 3,659Emp1oyees 45,861 40,172 29,414 30,056 13,000

Social Security Contributions^State and Counties 27,966 21,518 18,718 11,653 4,379Emp 1oyees 26,120 21,517 18,718 11,653 4,379

A d m 1n 1strati on 643 564 488 419 219Earnings from Investments 46,511 50,152 52,343 16,561 1 1,694TOTAL $192,962 $177,735 $169,505 $ 99,286 $ 44.616

OBJECT OF EXPENDITURESA d m 1n 1s t r a t 1 on S 631 $ 564 S 488 $ 419 $ 219B e n e f 1ts 50,280 37,288 29,321 21 ,372 9,032Refunds and Withdrawals 4,325 9,367 8,467 5,729 1 ,264Social Security 54,086 43,035 37,437 23,306 8,758TOTAL $109,322 $ 90,254 $ 75,713 $ 50,826 $ 19,273

CASH AND INVESTMENTS AS OF JUNE 30Cash $ 2,376 $ 3,603 $ 2,305 $ 1,056 $ 6,985Certific ates of Deposit 100,181 77, 125 122,036 31 ,536 6,4351nvestments

Bonds 161,859 180,840 109,851 1 19,986 131,213Stocks 224,402 187,164 191,897 1 57,908 52,635Mort gage s 261,262 215,465 170,209 105,419 56,872

TOTAL $750,080 $664,197 $596,298 $415,905 $254,140MEMB ERS IN SYSTEM 44.5 44.4 43.4 42.3 31 .5Earnings as % of Investments^ 7.2 0.6 1 1 . 1 4.3 4.9

•p>.-J

Footnotes not applicable.NOTE: 1976 pr el iminary data prepared by E m p l o y e e s ’ R etirement System.a. Calculat ed by div iding Social Security d 1sbursements In half.b. "Earnings from Investments" divided by total "Investments."SOURCE: "State G o ve rnme nt Finances," 1974 and 1975 editions, "Finances of Emp Ioyee-RetIrement Systems of State and Lo

cal G o v e r n m e n t s ," 1966 and 1971 editions, U. S, Department of Commerce, Bureau of the Census; and Annual R e ports of the E m p l o y e e s ’ Retirement System, State of Hawaii.

TABLE 40

COMPENSATION RATES IN SELECTED POSITIONSPrivate Industry and State-County Governments

P r 1vate Industry®

State-CountyGovernments®

Private Industry

State-CountyGovernments

Job Classification Min. Max. Min. Max. Median Mean Medi an Mean

; 775 $ 797 $ 862 $ 864660 665 632 652693 647 862 877

1 ,250 1 ,360 1 ,424 1,4171 ,620 1 ,653 1 ,636 1 ,598

626 656 722 724535 570 533 553742 757 987 999761 796 862 868650 704 788 782754 817 901 86964 1 677 754 748

1 ,000 1 ,032 1 ,297 1 ,242824 826 824 838975 984 1 ,238 1 ,227609 597 613 652

1,025 1 ,069 1 ,238 1,2411 ,000 1 ,023 1 ,032 1 , 1 24

715 719 1 ,000 958990 994 1,191 1,161

1 ,000 1 ,003 1 , 189 1 , I 94I ,025 1 ,005 1 ,238 1 , 179

748 772 987 985880 915 1,131 1 ,158712 692 632 690525 566 661 670

$5.81 $5.1 1 S4.9I $5.044.81 5.03 3.64 3.725.34 5.35 4,72 4.765.81 5.86 4.93 4.784.03 4.04 3.97 3,865.36 5.1 1 4.45 4.513.70 3.76 3.23 3.273.62 3.60 3.17 3.223,39 3.51 3. 17 3.253.3! 3.35 3.05 3.073.39 3.37 3.1 7 3.284.38 4.31 3.36 3.363.78 3.87 3.05 3. 1 65.81 5.75 4.72 4.745.81 5.89 4.91 4,943.57 3.60 3.98 4.024.30 4. 18 4.35 4.224.88 4.75 3.64 3.723.95 4. 14 3.89 3.974.82 4.85 4.01 4.114.81 5.30 4.24 4.305.00 5.29 4.66 4.583.52 3.45 3.66 3.51

M onthly Salary Rates Account Clerk (Sr.) $ 665 $ 943 $ 690 $1,032Bkkp, Mach. Oper. 530 764 632 943Cashier 524 702 690 1,032Chemist 1,1(2 1,553 1,131 1,715Civil Engr. (Lie.) 1,274 1,852 1,297 1,975Clerk 534 769 581 943Clerk (Jr.) 481 666 533 788Clerk (Personnel) 662 912 722 1,297Clerk ( S r .) 646 949 690 1,131Clerk (Steno.) 578 817 661 987Cust. Serv. Clerk 544 839 690 1,032Data Entry Oper. 557 774 632 943Dietician 944 1,129 987 1,491Engineering Aid 546 796 722 1,080Engr. Draft. Tech. 866 1,290 943 1,424Hosp. Attendant 510 620 587 873Land Surveyor 859 1,239 943 1,424Med. Lab. Tech, 872 1,087 987 1,491Nurse (Practical) 610 755 764 1,146Nurse (Staff) 913 1,044 997 1,494Occup. Therapist 933 1,098 987 1,491Physical Therapist 913 1,128 987 1,491Secretary 655 935 754 1,238Secretary (Private) 757 1,078 824 1,491Switchboard Oper. 527 739 556 901Typist (Jr.) 496 661 581 943

Hourly Wage Rates Auto Mechanic $4.43 $6.35 $4.50 $5.61Auto Mech. Helper 2,85 4.90 3.49 4.14Bldg. Maint, Man 3.04 4.45 4.32 5.16Carpenter (Maint.) 5.03 6.21 4.32 5.16Cook (Asst.) 3.01 4.21 3.49 4.14Cook (Gen.) 3.60 4.79 4.09 4,87Greenskeeper 2.50 4.00 3.09 3.66Grounds keeper 2,73 3,63 3.05 3.60Janitor (Heavy) 2.92 3.75 3.05 3.60Janitor (Light) 2.65 3.57 2.87 3.40Kitchen Helper 2.77 3.59 3.05 3.60Laborer (Heavy) 2.86 3.69 3.09 3.66Laborer (Light) 3.00 3.75 3.05 3.60Painter (Maint.) 4.83 6.17 4.32 5.16Plumber (Maint.) 5.95 6.25 4.50 5.37Security Attendant 3.17 3.94 3.21 4.75Stock Sel. Clerk 3.47 4.71 2.94 4.57Trades Helper 3.73 5.16 3.49 4.14Truck Driver Ab 3.39 4.67 3.28 3.89Truck Driver Bb 3.69 4.75 3,68 4.38Truck Driver Cb 3.71 4.73 3.89 4.63Truck Driver Db 4.25 5.34 4.09 4.87Washer (Mach.) 3.15 3.50 3.09 3.66

NOTE: Results of sampling 630 private establishments and 15 governmentagencies employing 164,116 persons (48,9$ of estimated civilian e m ployee population) during May-Au gust 1976. Caution must be exercised In making comparisons due to variations among jobs and their fringe benef i ts,

a. Average of salary ranges.b. A = Capacity under 1.5 tons; B =* 1.5 to 5 tons; C = 5 tons and over;

D = truck tra M er.SOURCE: Hawaii Employer's Council, Research Report: "Pay Rates In Hawaii,

Private Employment, Government Employment," Special Publication Number 128, October, 1976. (Survey conducted by the Council and the State and Counties' Personnel Services Departments.)

48

TABLE 41

CLASSROOM TEACHERS' SALARIES: 1975-1976Estimated Average Annual Salaries^

state E 1ementary Secondary Amount

All Teachers%, Increase

Rank over 1974-1975H A W A II $15,209 $1 5,209 $ 1 5,209 4 1 1 .96U. S. Average^ 12,130 12,844 12,524 - - 7.50Alabama 10,495 10,702 10,597 33 I 3.92Alaska 19,699 19,857 19,880 1 21 .32Arlzona^ 1 1 ,548 12,710 I 2,394 15 10.00Arkansas 9,401 9,983 9,692 47 I2.ilC a 1 Iforn1 a 14,700 16,000 15,200 5 6.51Co 1orado 1 1 ,580 1 2,400 12,000 1 9 9.79ConnectIcut 12,261 13,098 1 2,626 13 7.00D e 1 aware 12,346 12,686 12,545 1 4 4,54Florida^ 10,328 10,670 10,496 35 2.04Georg Ia^ 10,681 I 1,091 10,846 31 7.03Idaho 10,054 10,345 10,206 40 10.431t1 Inols 13,567 14,834 13,980 6 7.131n d 1 ana 1 1 ,660 12,320 1 1,999 20 7.261 owa 10,587 1 I,847 1 1 ,570 22 6.47Kansas 10,166 10,581 10,710 32 1 1 .00Kentucky 9,505 10,210 9,770 46 9.52Lou i sI ana 9,685 10,352 10,092 41 3.06Mai ne 9,942 10,837 10,304 38 5.08Mary land 13,440 1 3,959 13,705 8 8.55Massachusetts 1 1 ,800 12,000 1 1 ,900 21 4.39M i c h 1gan 14,200 14,780 15,540 3 4.45MInnesota 12,663 1 3,906 13,888 7 18. 14Mississippi 9,114 9,573 9,314 49 1 5.95Missouri 10,349 10,638 10,490 36 5.01Montana*^ 10,121 1 1 ,189 1 1 ,205 27 9.53Nebraska 9,403 10,664 10,017 43 8.12Nevada 13,300 13,500 13,400 10 9.89New Hampshire 10,310 10,720 10,500 34 5.02New Jersey 13,195 13,683 13,375 12 6.00New Mexico 11,000 11,010 I 1,005 29 1 0,00New York 15,615 16,258 15,950 2 8,50North Carol Ina 10,693 1 1 ,502 11,002 30 0.00North Dakota 9,322 1 1 ,725 10,063 42 8.85Ohio 1 1 , 150 1 1 ,750 11,400 23 6.24Ok 1ahoma 9,400 9,850 9,600 46 7.38Oregon 1 I ,602 12,210 12,106 18 9.99P en n s y 1 van I a 12,200 12,500 12,350 16 6.31Rhode Island 12,500 1 3,637 13,381 1 1 6.16South Caro 11na 9,658 10,306 9,91 5 45 4.78South Dakota 9,030 9,345 9,314 50 4.99Tennessee 10,062 10,681 10,299 39 3.52Texas 1 1 ,206 !1,529 1 1 ,373 24 15.97Utah 1 1 , 150 1 1 ,570 1 1 ,360 25 12.97Vermont 9,575 10,250 9,975 44 2. 1 2VIrglni a 10,750 11,900 1 1,300 26 5.89Wash Ington 13,270 14,035 13,615 9 9.35West Virginia 10,456 10,780 10,480 37 14.79WIsconsin 12,005 12,736 12,346 17 8.00WyomIng 11,000 I 1 ,250 1 1, 100 28 7.59

a. Limited to classroom teachers excluding principals, supervisors, librarians, guidance and psychological personnel, and related Instructional workers.

b. Includes District of Columbia.

c. Salaries estimated by NEA.

SOURCE: "Estimates of School Statistics 1975-1976," Research Division,National Education Association, 1976 (copyright 1976).

49

TABLE 42

ESTIMATED PUPIL-TEACHER RATIOS AND

PER CAPITA DIRECT SCHOOL EXPENDITURES

statePupi l -Teacher Ratios*

Elementary Secondary Total

Per Capita Direct Expenditures - Local Schools*^CapitalOutlay Other

T o t al Expendi tures Amount Rank

20.9 24.5 22.5 $ 36.70 $229.59 $266.29 30U.S. Av. 21 .7 19.3 20.6 30.65 257.85 288.50Ala.AIaska Ar I 2 , Ark. CalIf. Colo. Conn. Del . Fla. Ga.I dahoIII.Ind.I owa Kans. Ky.La.Me.Md. M a s s . Mich. Ml nn. Miss. Mo. M o nt . NeP. 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.

21.4 24. I21.323.423.723.323.524.523.820.923.221.423.019.617.52 2 . 021.524.621.3 2 0 . 023.722.4 22. I 26.22 1 . 817.9 24.821.419.320.519.42 2 . 618.725.220.823.919.619.622.919.121.4 20. I25.621.720.3 21.620.920.417.2 19. I

19.817.421.919.723.218.913.017.022.72 0 . 020.519.221.5 17. I17.021.918.215.119.317.124.518.721.313.513.716.423.7 18.016.52 2 . 216.7 20. I15.318.518.718.9 19. I I 8.6 21 . I17.9 23. I I 6.923.3 I 3.017.025.419.017.916.919.7

2 0 . 620.721.5 21 .523.5 2 1 . 018.6 20. I23.320.52 1 . 820.522.318.317.3 21 .9 2 0 . 020.720.318.5 24. I20.321.7 2 0 . 0 18.217.224.319.9 I 6.221.4 18.021.617.321.919.821.519.419.222.2 18.7 22.019.524.517.216.923.4 20.0

19.2 17.019.4

14.95 I 18.70 35.3826.46 26.20 58.4219.27 29.9434.28 31 ,2359.08 33.72 31 .73 24.6916.24 13.98 21 .47 19.9360.2435.4639.30 45. 18 I 2.96 21 .64 34.45 41.1642.03 32.51 26.20 38.7727.0930.3229.41 25.68 29.02 37.59 33.9019.19 29.7526.3025.3230.41 50.3713.20 31.8128.0430.33 23.08

115.1176.97

169.83506.25 249.41160.54 295.49 281 . I I 271.57308.43 234.32 203.73 208.04277.92227.99262.65 245.68189.44224.71220.93 288.52282.14 295.38302.14 174.85 227.13302.25 240.37245.54215.01303.66269.55 339.51 222.31 242.62224.55192.72 281.87 248.17 237.75195.55238.93 179.82 218.78 253.40260.56 234.06 277. 18204.01 271 .79 305.92317.99

184.77624.95 284.79 187.00321.68339.53 290.84 338.37 268.60234.96267.12 31 I.64 259.72287.34 261.92 203.42 246. 18240.86348.76317.60334.68347.32 187.82248.77 336.70 281.55 287.57247.53329.86308.32366.60 252.63272.22250.23 221.74 319.45 282.07 256.94 225.30 2fr5.23205.13 249.20303.76273.76265.87 305.22234.34294.87 421.03394.97

511

23 50 127

208

2843 291534 22 334841425

14to6

4939 9

25 2140 I I16 4

36 273746 132435 45 324738 1826 31 1744 192 3

NOTE: Data on per capita expenditures do not correspond with Table 31 since expenditures for supervision of local schools, state schools for the handicapped, and other similar special educational programs have been eliminated.

a. Estimated for the 1975-1976 school year by dividing public school fall enrollment by number of classroom teachers as reported by the National Education Associati o n .

b. As reported by the U, S. Department of Commerce for fiscal 1975. not to total due to rounding.

DetaI I may

SOURCE: "Estimates of School Statistics, 1975-1976," Research Division, NationalEducation Association, 1976 (copyright 1976); "Governmental Finances In 1974-1975," Series GF 75, No, 5, U. S. Department of Commerce, Washington, 0. C., September 1976.

50

TABLE 43

HAWAII PUBLIC SCHOOL COSTSSelected Fiscal Years®

O b j e c t of E x p e n d i t u r e 1976 1975 1974 197 1 1966A d m i n i s t r a t i o n $ 1 2 , 4 7 8 , 6 4 9 $ 1 2 ,6 69 ,5 9 7 $ 1 1 ,7 8 4 , 3 6 6 $ 1 1 ,0 2 7, 96 0 $ 4 , 9 7 7 , 1 1 8I n st ru c t i o n : Per so n al S er v i c e s 1 4 1 , 0 3 9 , 3 7 8 1 2 3 , 6 0 4 , 5 8 3 118 ,7 10,3 91 9 7 , 4 1 3 , 0 9 3 4 9 , 8 0 9 , 9 3 7

S upp l i es & O t h e r 1 6, 32 7 , 6 2 4 1 1, 3 62 , 3 4 9 1 0, 11 6, 1 44 1 2 , 3 3 3 , 8 1 3 7 , 2 2 1 ,1 57Food S e r v i ce s : P e r s on al S e r v i c e s 7 , 6 3 4 , 0 6 6 6 , 9 0 7 , 9 3 0 6 , 8 3 9 , 7 9 6 5 , 6 9 2 , 5 5 6 3 , 5 6 5 ,8 66

S u p p 11es 1 0, 96 0 , 9 4 4 12,9 38 , 07 7 1 0 ,6 66 , 4 6 8 9 , 8 0 7 , 4 8 0 6 , 5 1 6 , 1 9 0A t t e n d a n c e & H e a l t h S e r v i c e s 7 , 8 5 3 , 1 7 9 6 , 3 5 9 , 9 4 0 6 , 3 8 0 , 8 5 2 3 , 2 9 8 , 4 1 9 1 ,415 ,9 28Pupil T r a n s p o r t a t i o n S e r v i c e s 5 , 8 6 1 , 9 3 7 4 , 5 8 7 , 7 6 8 3 , 7 9 1 , 1 6 4 3,2 40 ,331 8 3 9, 606O p e r a t i o n of School P la n t s 1 1 , 96 4 , 1 0 3 1 0 ,4 60 , 6 4 7 9 , 6 1 0 , 8 3 0 5 , 3 8 0 , 4 8 7 3 ,4 6 3 , 4 6 0M a i n t e n a n c e of School P la n t s 9 , 5 6 4 , 4 1 5 4 , 7 4 6 , 1 4 4 5 , 7 8 3 , 9 8 2 9 , 5 2 6 , 1 0 5 5 , 5 4 0, 52 6R e t i r e m e n t , Social S e c u r it y, Medi cal

I n s u r an ce C o n t r i b u t i o n s 3 1 ,5 3 2, 40 1 2 7 , 5 7 3 , 8 1 6 2 7 , 1 8 4 , 2 4 0 1 3 , 9 0 1, 9 98 5 , 9 1 2 ,5 94W o r k e r s ' C o m p e n s a t 1onb 1,118,991 1,082,991 1,5 47 , 89 7 3 3 5, 4 92 165,037D e bt R e t i r e m e n t : Int erest 741,331 1 ,0 25 ,2 55 1 , 004 ,8 06 1 ,4 18 ,2 5 8 2 , 0 6 3 , 4 5 2

Pri nc i pa l 3 , 8 0 5 , 9 1 3 3 , 8 5 2 , 4 1 6 3 , 8 7 8 , 3 2 0 4 , 2 9 3 , 0 1 9 3 , 6 9 0, 92 6S u b - T o t a 1 $ 2 6 0 , 8 8 2 , 9 3 1 $ 2 2 7 , 1 7 1 , 5 1 3 $ 2 1 7 , 2 9 9 , 2 5 6 $ 1 7 7, 66 9, 0 11 $ 9 5 , 1 8 1 , 7 9 7C apit al Outlay'^ $ 3 1 , 9 8 3 , 0 0 0 $ 2 4 , 8 3 2 , 5 1 2 $ 3 3 , 6 1 8 , 1 9 6 $ 2 8 , 8 2 7 , 8 2 4 $ 17,366,38 4A d u l t E d u c a t i o n & O t h e r P r o j e c t s ^ 1 2, 96 3 , 0 4 4 1 0 ,6 75 , 9 6 5 1 0 , 0 5 7 , 7 6 2 7 , 2 5 0 , 1 7 8 2 , 6 5 0, 98 0T e c h n i c a l S c h o o l s — - - - - — 8 4 2,41 7Publ i c L 1b r a r 1es 6 , 5 9 1 , 8 9 3 5 , 5 8 2 , 4 2 0 5, 181 ,9 44 5 , 8 8 7 , 6 0 4 2 , 8 6 6, 82 5S u m m e r School 4 78 , 7 0 7 4 8 0 , 0 4 2 4 7 4 , 5 9 2 542,471 --A t h l e t i c Fu nds 7 1 7 , 8 3 3 6 1 1 , 0 5 6 6 17 , 6 9 5 6 7 8 , 0 0 0 —T o t al $ 3 1 3 , 6 1 7 , 4 0 8 $ 2 6 9 , 3 5 3 , 5 0 8 $ 2 6 7 , 2 4 9 , 4 4 5 $ 2 2 0 , 8 5 5 , 0 8 8 $1 1 8,9 08 , 40 3A v e r a g e D a i ly E n r o l l m e n t 178, 36 7 177,917 176,494 181,146 160,617A v e r a g e D a i ly A t t e n d a n c e 1 62 ,9 03 163,246 160 ,8 92 167,329 151,253NOTE: D a t a not s t r i c t l y c o m p a r a b l e due to r e v i s e d m e t h o d s of r ep o rt i n g .a. I nc lu de s e x p e n d i t u r e s fr om fe de ra l, s tate and c o u n t y funds, but d oes not Incl ude all c o s t s a t t r i b u t a b l e to o p e r a

t i on of e d u c a t i o n d e p a r t m e n t .b. I n c l ud es u n e m p l o y m e n t c o m p e n s a t i o n .c. B o n d fund e x p e n d i t u r e s not Inclu de d.d. I nc lu de s s p ec ial e d u c a t i o n from 1971.S OU RC E: An nu al R e p o r t s of t h e D e p a r t m e n t of E d u c a t i o n , S t a te of H a wa i i.

CHART 11

TRENDS IN HAWAII SCHOOL ENROLLMENTFall 1966-1976

Thousands

cnho

PUBLIC SCHOOLS

I Non-Federal

I Federal Connected^

I PRIVATE SCHOOLS

255,174 256.034 256.510 269.419 261,655

250

150

1D0

1966 1967 1969 1971 1972 1973 1974 1975 1976

a. In c lu d e s e n ro l lm e n t fo r p a r t ia l as w e ll as f u l l fe d e ra l im p a c t-a re a a id , 1976 e s tim a te d .

b. F a ll f u l l - a n d p a r t- t im e e n ro l lm e n t in d a y t im e c re d i t cou rs e s , in c lu d e s U n iv e rs ity o f H a w a ii s ys te m , a nd e n ro l lm e n t in te c h n ic a l s choo ls .

S O U R C E : D e p a r tm e n t o f E d u c a tio n , S ta te o f H a w a ii; U n iv e rs ity o f H a w a ii.

TABLE 44

UNIVERSITY OF HAWAIICurrent Income and Expenditures — Selected Fiscal Yearsa

I 976 I 975 I 974 I 97 I 1956

For E du c at i o n a l P u r p o s e s Federal Funds S ta te A p p r o p r i a t i o n s U n I v e r s i ty Funds

S t u d e n t Fees^ D e p a r t m e n t a l E a r n i n g s G i f t s and G r an t s Al I O t h e r

For N o n - E d u c a t io n a l P u r p o s e s A u x i l i a r y E n t e r p r i s e s O t h e r S o u r c e s

$( I 39, 395, 400) 3 2 , 9 1 7 , 9 9 0 9 6 , 1 1 6 , 9 1 6 10, 36 0,49 4) 3, 54 I ,869 2 , 2 9 4 , 0 0 9 4 , 0 3 0 , 6 7 I

4 9 3 , 9 4 5 1 5,01 1 ,4 1 2) I I ,925, I 96 3 , 0 8 6 , 2 1 6

(

(

R E V E N U E S $( I 20, 361 , 774 )

41 , 396, 4 I 5 7 0 , 5 4 4 , 6 6 5 8 , 4 2 0 , 6 94 ) 3 , 7 9 2 , 6 3 0 2,015,431 2 , 5 0 9 , 4 9 2

I 0 3, 14 I I 3, 444, 87 I) 10 ,3 30 , 00 6 3, I 14,865

(

(

$( 108,501 , 107 ) 3 5 , 0 4 4 , 4 1 3 6 6 , 0 1 6 , 0 9 5 7 , 44 0, 59 9 ) 3 , 3 2 5 ,7 07 I ,4 52 , 89 9 2 , 2 0 9 , 9 1 9

4 5 2,0 74 I I ,022, 346) 9 , 4 6 1 , 5 8 7 I, 56 0, 75 9

(

$ ( 1 0 0 , 3 7 9 , 2 8 5 ) 2 8 , 9 3 6 , 0 8 9 6 5 , 2 2 4 , 3 9 2 6 , 21 8, 80 4 ) 2 , 6 7 7 , 3 5 9

6 9 1 , 2 7 8 2, 170,88 5

6 7 9, 28 4 6,8 I 7,486) 6 , 4 5 1 , 1 4 3

3 66 , 3 4 3

(

(

$( 43 ,4 8 5, 4 58 ) 1 6,96 1, 8 98 2 5 ,2 57 , 1 0 5

( 3,2 66 ,455 ) I , 795 , 292

319,031 I , 029, 727

122,405 2 ,84 9, 593) 2 , 6 4 8, 66 7

2 0 0 ,9 26

COT O T A L R E V E N U E S $ 1 5 4 , 4 0 6 , 8 1 2 $ 1 3 3, 8 06 , 64 5 $ 1 1 9 ,5 23 ,4 5 3 $ 107,196,771

For E d uc a t i o n a l P u r p o s e s I n s t r u c t i o n i Ret. Act. C o m m u n i t y Col leges O r g a n I zed R e s e a r c h E x t e n s I o n S e rv I ce L I br a r I e sP l a nt Oper. & Mal nt .P u b I I c S e r v i c e s Admi n, & G e ne ral E x p e n s e s

For N o n - E d u c a t 1onaI P u r p o s e s A u x i l i a r y E n t e r p r i s e s O th er

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

2 ,6 6 6 , 0 0 0 3,5 49 ,541 5 , 8 1 0 , 1 0 3 8 , 7 2 4 , 3 4 4

1 9 ,9 49 , 8 2 6 I I , 0 8 5, 64 7 ) 9 , I 8 3 , I 5 I I , 9 0 2, 49 6

(

E X P E N D I T U R E S $ ( I 2 5,58 5, 6 81 >

3 8 , 9 5 9 , 2 9 5 17 ,0 74 , 21 0 2 3 , 6 9 8 , 7 0 6 I, 6 87 , 20 6 3 , 2 3 5 , 3 5 2 5 , 0 0 9, 79 4

I 9 ,0 8 5 , 6 2 4 1 6, 835 ,4 94

( 9 , 4 4 3 , 30 2)8 ,3 9 7 , 2 7 I I ,046,031

S( I 10,0 27 ,33 4) 3 5 , 3 8 2 , 6 5 4 14,064,871 2 5 , 4 2 2 , 0 7 5 2 , I 86, 27 4 2 , 7 4 6 , 6 5 7 3 , 7 5 5 , 86 4

I 5 , 8 0 2 , 6 2 9 1 0 , 66 6, 31 0 8 , 9 30 ,5 09 ) 7 , 4 2 4 , 4 2 0 I , 5 06 , 08 9

S(

(

9 9 ,3 55 ,6 9 6) 2 9 , 8 5 4 , 8 0 4 12,8 54 ,283 2 6 , 8 4 8 , 8 2 7 2 , 2 1 9 , 57 4 2 , 7 1 2 , 9 6 0 3 , 3 1 5 ,9 97

13,2 09 , 31 8 8 , 3 3 9 , 9 3 3 6,60 4, 0 40 ) 5, 8 7 2, 8 93

7 31,1 47

$ 46 ,3 35, 05 !

$ ( 4 2 , 4 45 ,8 25 ) 1 4,63 8, 463 I ,'820,203 9 , 8 4 4 ,4 74 1,171,145 1,3 15 ,418 I , 895, 856 8 , 9 9 6 , 3 8 8 2 , 7 6 3 , 8 7 8 2 ,499 ,9 27) 2 , 2 8 2 , 84 4

2 1 7, 08 3

(

T O T A L E X P E N D I T U R E S $ 1 4 6 , 1 4 0 , 7 0 0 $ 1 3 5, 02 8 ,9 8 3 $ I I 8, 957, 843 $ 1 0 5 ,9 5 9, 75 6 $ 4 4 , 9 4 5 , 7 5 2

D .

E n c u m b r a n c e s of fu nds not I ncl ud ed In e x p e n d i t u r e data; r e v e n u e s may Include a d v a n c e s by federal a genc ie s, not a b s o l u t e l y c o m p a r a b l e b e t w e e n y e a r s b e c a u s e of c h a n g e s in r epor ti n g.S i n ce 1962, fees from spec ial p r o g r a m s only.

DetalI

SOUR CE: B u s i n e s s O f fi ce , and Fi na n ci a l R e p o rt s, U n i v e r s i t y of H awai i.

TABLE 45

DIVISION OF AIRPORTSDepartment of Transportation — State of Hawaii

Revenues and Expenditures — Selected Fiscal Years

1 9 76 1 975 1 974 1971 1 9 66

F u e l T a x bR e v e n u e f r o m O p e r a t i o n s

Bond F u n d s F e d e r a l G r a n t s A l l O t h e r R e v e n u e s

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

2 0 , 0 0 0 , 0 0 0 3 , 6 1 2 , 4 6 1

1 8 , 8 8 5 , 4 3 2

REVENUES^

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

2 0 , 0 0 0 , 0 0 0 8 , 0 2 9 , 0 9 0

1 7 , 0 5 7 , 2 8 6

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

8 , 2 1 2 , 2 6 65 , 0 7 4 , 4 6 2

$ 4 , 5 3 4 , 0 3 5 1 3 , 8 8 4 , 4 8 7

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

5 , 0 4 6 , 2 7 5

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

3 8 8 , 6 8 82 , 0 2 7 , 2 7 0

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

EXPENDITURESC

P e r s o n a l S e r v i c e sO t h e r O p e r a t i n g E x p e n s e sC a p i t a l O u t l a yBond 1 n t e r e s tA l l O t h e r E x p e n d i t u r e s

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

1 , 6 9 1 , 8 6 4

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

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

1 , 3 7 5 , 0 2 9

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

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

1 , 4 8 1 , 5 6 6

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

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

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

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

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

a . E x c l u d e s a d v a n c e s f ront1 T r e a s u r e r a n d I n v e s t m e n t s r e d e e m e d ; t n c l u d e s g e n e r a l f u n d

a p p r o p r i a t i o n s .

b . R a t e I 4 p e r g a l l o n .

c . E x c l u d e s b o n d p r i n c i p a l p a y m e n t s s i n c e e x p e n d i t u r e s f r o m b ond f u n d s a r e I n c l u d e d ; a l s o e x c l u d e s i n v e s t m e n t s p u r c h a s e d a n d t r a n s f e r s .

SOURCE: C o n s o l i d a t e d S t a t e m e n t o f R e c e i p t s a n d E x p e n d i t u r e s , A i r p o r t s D i v i s i o n , D e p a r t m e n to f T r a n s p o r t a t i o n , S t a t e o f H a w a i i .

TABLE 46

DIVISION OF HARBORS Department of Transportation — State of Hawaii

Revenues and Expenditures — Selected Fiscal Years*

1976 1975 1 974 1971 1 966REVENUES

Wharfage $ 4,911,627 $ 4,676,516 $ 4,705,670 $4,579,992 $1,673,741PI1otage Fees 619,825 556,410 649,011 552,130 324,885Docking and Mooring Fees 1 ,024,706 857,256 858,273 779,361 480,509Renta 1s 4,497,281 4,087,173 3,573,523 2,825,753 906,137Seles of Services and Materials 306,514 305,007 282,541 482,854 237,122Income on Investments 610,034 550,484 460,737 421,368 97,614Mi sce 1 1 aneous*’ 366,466 339,434 311,523 170,004 15,060TOTAL REVENUES $12,336,453 $11,372,280 $ 10,841,278 $9,811,462 $3,735,068

EXPENDITURESAdm1n1strat1onc $ 1,323,034 $ 1,273,758 $ 1,140,255 $ 759,838 $ 297,326Harbor Operatlonsc 1,843,884 1,544,108 1,627,903 1,488,812 702,917General Maintenance^ 1,854,897 1,404,080 1,129,090 1,340,326 555,729Engineering Services and Overheadc 139,654 240,844 117,356 316,915 100,124Retirement Contributions (c) (c) (c) 305,191 93,7055? Surcharge on Gross Receipts 383,755 357,446 339,145 368,650 149,041Interest on Bonded Debt 2,097,035 1 ,981,669 2,048,618 2,107,401 345,500Principal on Bonded Debt 2,117,252 1 ,569,234 1 ,882,024 385,000 369,100City and County FIreboat 560,975 503,612 469,748 378,684 227,013DeprecIat ion 1,521,944 1,446,780 1,406,425 1,162,061 721,707M isce11aneous 521,504 322,105 125,852 83,020 61,310TOTAL EXPENDITURES $12,363,934 $10,643,636 $10,286,416 $8,695,898 $3,623,472

0101

Report of the "public undertaking," as defined In the resol Bonds as all harbors and waterfront Improvements and other those principally used for recreation and landing of fish Includes permits to operate small power boats, recoveries f Retirement contributions assigned to appropriate function a $356,855 (1975), and $433,741 (1976).

ution authorizing Is properties under the

or damages to proper fter 1973. Contribu

suance of Harbor Revenue Harbors Division, except

ty, sales of utilities, etc. tions were $414,954 (1974),

SOURCE: Audit Section. Accountant's Reoorts. Harbors Division. Department of Transportation. State of Hawaii.

TABLE 47

DIVISION OF HIGHWAYSDepartment of Transportation — State of Hawaii

Revenues and Expenditures — Selected Fiscal Years

I 9 7 6 I 975 I 974 1 9 7 1 I 9 6 6

oiO)

F u e l T a x

F e d e r a l A i d L a n d S a l e s R e n t a l s P e r m i t F e e s

G e n e r a l F u n d s Bond F u n d s O t h e r

TOTAL REVENUES

A d m I n I s t r a t I on 5 % S u r c h a r g e M a I n t e n a n c e P l a n n i n g & R e s e a r c h D e b t S e r v i c e C a p i t a l P r o j e c t s

2 6 , I 1 3 , 7 2 9

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

7 3 , 7 3 7 1 6 , 4 1 9

3 6 5 , 0 5 6 1 8 , 0 2 6 , 5 0 3

I 3 8 , 7 2 0

REVENUES

$ 1 6 , 1 8 4 , 5 6 1

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

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

1 9 , 6 4 0 , 2 1 I 1 3 0 , 1 4 1I J O , / Z U I J U , I 4 I

$ 1 0 2 , 2 1 0 , 2 6 0 $ 7 8 , 7 4 6 , 4 0 1

$ 1 4 , 8 0 4 , 2 2 74 0 , 0 9 1 , I 28

5 6 , 2 4 2 I 9 1 , 6 7 5 2 2 , 5 3 1

2 0 4 , 9 1 5 I 7 , 2 4 2 , 0 0 4

6 0 8 , 9 4 1

$ 7 3 , 2 2 1 , 6 6 3

$ 1 3 , 5 6 9 , 2 3 4

3 0 , I 5 0 , 4 2 4 5 2 , 5 5 14 5 , I 19 2 2 , 9 7 4

3 , 0 2 6 , 8 2 5 I I , 8 6 0 , 6 3 7

9 1 , 7 8 8

$ 9 , 8 9 0 , 1 8 , 1 2 1 ,

0 4 2

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

2 1 3 , 8 9 77 , 5 0 0 , I 03

I 7 8 , 5 6 3

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

8 ,I ,

1 2 ,7 4 ,

6 2 0 , 2 9 86 6 5 , 3 8 99 2 8 , 2 5 52 2 5 , 0 7 71 9 1 , 5 1 64 8 4 , 2 0 1

EXPENDITURES

I , 4 4 9 , 7 6 3 4 4 2 , 8 7 4

7 , 6 5 1 , 0 4 4 I , 3 3 3 , I 80 8 , 7 7 6 , 3 6 2

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

1 , 3 1 9 , 4 2 2 3 3 1 , 6 5 9

6 , I 3 2 , I 24 I , I 2 2 , 0 5 0 8 , 4 5 3 , 9 1 5

I 83

i 1 , 1 9 2 , 9 8 6 3 9 5 , 9 9 9

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

4 3 , 6 2 8 , 6 4 7

$ 6 2 3 , 4 8 02 9 9 , 8 9 0

4 , 0 7 3 , 4 I 3 4 2 1 , 3 0 5

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

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

NOTE; I n c l u d e s e x p e n d i t u r e s I n t e r f u n d t r a n s f e r s e l

a . 1966 n o t e x a c t l y c o m p a r a b

SOURCE: A n n u a l R e p o r t s , Depa

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

l e t o s u b s e q u e n t y e a r s d u e t o c h a n g e I n r e p o r t i n g ,

r t m e n t o f T r a n s p o r t a t i o n , S t a t e o f H a w a i i ,

THE LONG TERM PUBLIC BONDED DEBT

Long term financing through the sale of bonds is government's means of paying for large capital public projects that would cause an undue burden on taxpayers if financed out of current revenues. The cost is spread over the economic life of the project and involves more taxpayers and beneficiaries in paying for it. If debt is incurred regularly, taxes must be increased to pay principal and interest costs.

At the end of fiscal year 1976, Hawaii’s per capita long term public debt was $1,602 which placed the 50th State sixth highest in the nation.

Constitutional provisions limit state debt to 3,6 times the defined average general fund revenues of the three fiscal years preceding the session of the Legislature authorizing such debt. The state's debt limit on November 1, 1976 was $2.1 billion effective for the 1977 session of the Legislature.

nearly 83% of the long term debt incurred by the state and local governments are general obligation bonds guaranteed by the general revenues of the state and/or counties while 17% are revenue bonds which are repaid from special earmarked revenues such as airport, harbor, and water fees as well as fuel taxes for highways. At the end of 1976, the total bonded debt of the state and counties stood at $1.7 billion.

Certain authorized but unissued debt as well as issued bonds are charged against the state’s debt limit. As a result, state debt charged against its limit totaled $1.8 billion in 1976 leaving a margin of $349 million. Authorized but unissued debt was 56% of the debt charged against the limit while outstanding bonds accounted for the remaining 44%.

County debt is limited to 16% of the net real property values within the county. As of December 31, 1976, county general obligation bonds outstanding totaled $260 million of which an estimated $181 million was charged against the debt limits of the counties.

In general, the state has relied almost exclusively on borrowing from the bond market to finance its capital projects, while the counties have largely relied on cash. However, during 1976, actual as well as contemplated sales of bonds by the counties seem to indicate that local governments in Hawaii will turn to the bond market more frequently in the future.

57

TABLE 48

STATE AND LOCAL LONG-TERM DEBTRelated to Population, Personal Income, and Tax Collections

Debt Outstanding at June 30, 1975

statePer Capi ta Debt

Per Cap. Persona 1

Debt as a $ of Per Cap. Income® Tax Collections^

Amount Rank Percent Rank Percent RankHAWAII $1,602.28 6 24.07 6 187.95 10U, s . Average 945. 18 - - 16.01 -- 142.40 - -A 1abama 762.70 30 16.43 21 183.85 1 3A 1aska 3,433.05 1 36.34 2 407.72 1Arlzona 914.27 21 17.07 1 8 138.94 26Arkansas 485.49 44 10.51 42 119.80 36California 929.61 20 14.10 32 107.02 4 1Co 1orado 743.91 32 12.43 35 117.97 38Connect 1 cut 1,320.03 8 1 8.93 1 3 189.43 8De1 aware 1,614.24 5 23.92 8 221.89 6Florida 768.55 29 1 3.63 33 147.40 21Georg 1 a 733.66 33 14.43 29 144.44 241 daho 286.32 50 5.55 51 54.22 50111Inols 813.18 28 1 1 .98 37 1 1 1.35 391nd1 ana 476.64 45 8.43 46 82. 17 461 owa 439.12 47 7.23 49 68.89 49Kansas 755.22 31 12.54 34 126.31 32Kentucky 1,107.24 1 3 22.73 9 222.77 5Lou 1s1 ana 1 ,043.41 16 21 .28 10 184.25 1 2Ma 1 ne 697.1 1 34 14.57 28 122.01 34Mary 1 and 1,196.13 1 1 18.48 1 4 164.34 18Massachusetts 1,061.38 15 17.36 17 130.46 29Michigan 879.61 23 14.25 30 129.02 31M 1nnesota 1,011.31 18 17.42 1 5 134.07 27Mississippi 626.39 40 1 5.46 25 140.46 25M 1ssour1 571. 19 4 1 10.37 43 109.24 40Montana 521.70 43 9.62 44 85.22 45Nebraska 1,459.37 7 23.98 7 252.85 4Nevada 998.44 19 1 5.02 26 129.62 30New Hampsh1 re 641.13 39 12.06 36 122.07 33New Jersey 1,078.57 14 16.05 22 148.67 20New Mex1 C O 559.84 42 1 1 .72 38 102.16 42New York 1,697.07 4 25.85 4 165.55 17North Caro 11na 386.82 49 7.81 47 79.68 47North Dakota 432.99 48 7.55 48 70.58 48Ohio 646.34 38 11.12 4 1 121.08 35Ok 1ahoma 819.34 27 15.61 24 170.05 16Oregon 1,227.21 10 21 .27 1 1 193.29 7Pennsylvani a 1,175.49 12 19.78 1 2 184.70 1 1Rhode Island 862.19 24 1 4.76 27 133.72 28South Carolina 656.34 37 14.21 31 147.27 22South Dakota 279.49 51 5.68 50 51 .48 51Tennessee 850.47 25 17.37 16 188.72 9Texas 901.01 22 16.00 23 174.89 15Utah 454.55 46 9.23 45 89.84 44Vermont 1 ,271.91 9 25.64 5 181.86 1 4Vi rgini a 668.60 35 1 1 .56 40 113.77 37Washi ngton 1,765.75 3 28.27 3 261.32 3West Virginia 827.68 26 16.83 1 9 155.37 1 9W isconsi n 660.34 36 1 1 .65 39 91 .82 43Wyoming 1,022. 1 1 17 16.67 20 146.68 23Dist, of Columbia 2,938.60 2 37.96 1 387.06 2a. Calendar 1975.b. Fiscal 1975.SOURCE: "Governmental Finances In 1974-75," GF75-No. 5; "Survey of

Current Business," August 1976, U. S. Department of Commerce.

58

TABLE 49

PUBLIC BONDED DEBT IN HAWAIIBonds Outstanding by Agencies and Funds

At December 31, 1976 and June 30, 1977a

Governmental Unit and Funds Charged with Debt Service Costs:

Principal Outstanding at:_______Actual 12/31/76 Estimated 6/30/77

,355,575 758,963 I 12,070 66,276 20,268 5, 106

595 1 ,887

31,305 92,226

237,I 30 3,894

427 25,425,--

206,277,655) 854,655

I 16,770,548 26,899,780 4,707,785 9,914,887

28,I 30,00019.000.00019,754,421)

22,42116.780.0001.710.0001.242.000

36.000.940) 870,940

34.760.000

24,000346.000

12,045,495) I ,935

I I,427,000 14,560

602.000

STATE: SubtotalGeneral Fund Highway Fund Airport Fund Harbor Fund Land Revolving Fund Sand Island Receipts Veterans' Loan Fund U of HawalI Fund Owel I . Unit Revolv. Fund Airport Revenues**U of Hawaii Revenues** Multi-Deck Parking Rev.** Harbor Revenues**

HONOLULU: SubtotalGeneral Fund (State Issues) General Fund (County Issues) Highway Fund Off-Street Parking Fund Special Assessment Fund Water Fund Water Revenues**

MAUI: SubtotalGeneral Fund (State Issues) General Fund (County Issues) Water Fund Water Revenuesb

HAWAII: Subtota IGeneral Fund (State Issues) General Fund (County Issues) Water Fund (State Issues) Water Fund (County Issues) Water Revanuesh

KAUAI: SubtotalGeneral Fund (State Issues) General Fund (County Issues) Water Fund (State Issues) Water Fund (County Issues)

$( I ,385,932 782,522 I I 5,364 67,697 20,499 5,535

675 2,291

31,410 93,060

237,I 30 3,894

427 25,425

,927),531,299,078,681,880,659,799,000,000, 0 0 0,000,000,000

$( I ,489),696,138,195,976,473,993,018, 0 0 0,000, 0 0 0,000,000,000

( 210,957,207) I,497,207

120,160,297 27,I 27,031 4,707,785 9,914,887

28.350.00019.200.00020,989,849)

50,84917.840.0001.780.0001.319.000

36,947,187) 976,076

35.595.000 6,111

24,000346.000

12,378,830) 24,055

I I,702,000 21,775

631.000

S 1,667,206,000 $ 1,629,654,000

NOTE: Outstanding debt based on date upon which principal paymentsare made to the bearers of the bonds.

a. Gross debt exclusive of cash reserves. Excludes bonds not chargeable to public funds and short-term bond anticipation notes. June 30 estimate does not Include anticipated Issues.

b. Revenue bonds.

SOURCE: Prepared by the Tax Foundation of Hawaii from data received from the State Department of Budget t. Finance and the County Finance Departments.

59

CHART 12

THE STATE OF HAWAII FUNDED DEBTAmounts Charged to Constitutional Limits^

At November 1

$400-------

$500 -

$600 -

$700 -

$ 8 0 0 -

$90 0 -

$1,000-

$1,100-

$1,200 —

$1,300-

$1,400-

$1,500-

$1 ,600-

$ 1 ,7 0 0 -

mBAuthorizedUnissued

O utstanding

1974

$500

-$6 0 0

-$7 0 0

-$800

$900

$1,000

- $ 1,100

$1,200

-$1 ,300

-$1 ,400

-$1 ,500

-$1 ,600

-$1 ,700

a, D e b t l im i t is 3.5 t im e s d e f in e d ave rage g e n e ra l fu n d re venues o f th e th re e f is c a l yea rs im m e d ia te ly p re c e d in g th e se ss io n o f th e le g is la tu re a u th o r iz in g su ch d e b t.

SO U R C E: P re p a re d b y th e Tax F o u n d a tio n o f H a w a ii fro m d a ta p ro v id e d by th e D e p a r tm e n t o f B u d g e t a nd F in a n c e . S ta te o f H a w a ii.

60

CHART 13

OUTSTANDING GENERAL OBLIGATION BONDSState of Hawaii — By Fund

At December 31

a. See Table 51 fo r de ta il.

SOURCE: P repared by the Tax F ounda tion o f H aw aii fro m da ta p rov ided by th e D epartm en t o f Budget and F inance, S ta te o f H aw aii.

61

TABLE 50

COUNTY GENERAL OBLIGATION DEBT>At December 31, 1976 — Dollars in Thousands

Funds Charged with Debt Service Honolu lu Maui Hawaii Kauai TotalState Issuesb $( 1,497) $( 51 ) $( 982) $( 46) I( 2,576)

Genera 1 Funds 1 ,497 51 976 24 2,548Water Funds - - - - 6 22 28

County Issues ( 190,260) ( 19,620) { 35,619) ( 12,333) ( 257,832)General Funds 1 20,160 17,840 35,595 11,702 185,297Highway Funds 27,127 - - — — 27,127Water Funds 28,350 1 ,780 24 631 30,785Off-Street Parking 4,708 -- -- - - 4,708Special Assessment. 9,915 - - - - — 9,915

TOTAL GENERAL OBLIGATION DEBT $ 191,757 $ 19,671 $ 36,601 $ 12,379 $ 260,408DEBT LIMIT AND MARGIN

Fiscal 1977 Property Values $ 7,568,023 $ 920,362 $ 916,666 $ 401,301 S 9,806,352Debt LImitc 1 , 135,203 138,054 137,499 60,195 1 ,470,952Debt Charged to Llmltd 1 17,625 16,802 35,631 1 1 ,443 181,501Debt MargIn 1 ,017,578 121,252 101,868 48,752 1 , 289,451

AS A ? OF NET ASSESSED VALUESState Issues 0.02? 0.01? 0. 1 1 ? 0.01? 0.03?County Issues 2.51 2.13 3.89 3.07 2.63Debt Charged to Limit 1 .55 1 .83 3.89 2.85 1 .85Debt Margin 1 3.45 13.17 11.11 12,15 13.15

05hJ

a. Excludes short-term bond anticipation notes and cash reserves.b. Bonds Issued by the State for the counties are reimbursable to the State general fund by the counties.c. Limit is 15? of real property net assessed valuations.• Estimated by the Tax Foundation of Hawaii in accordance with constitutional provisions.

SOURCE: Prepared by the Tax Foundation of Hawaii using County Auditors' Reports and Constitution of theState of Hawaii.

TABLE 51

STATE GENERAL OBLIGATION BONDSState of Hawaii — December 31, 1976

Principal and Interest Payments Chargeable to:*

Issued and OutstandIng

Author I zed But Unissued Total

General Fund $ 782,522,531 $881,301,245 $1,663,823,776Highway Special Fund 115,364,299 - - 115,364,299Airport Special Fund 67,597,078 23,309,450 91,006,528Harbor Special Fund 20,499,681 27,696,000 48,195,681Land Revolving Fund 5,535,880 - - 5,535,880Sand Island Receipts 675,659 -- 675,659Veterans' Loan Fund 2,291,799 - - 2,291,799Dwel1ing Unit Rev. Fund 93,060,000 — 93,060,000Universi ty of Hawaii 31,410,000 42,975,123 74,385,123County Funds

Honolulu C ity-County 1,497,207 - - 1,497,207Maul County 50,849 -- 50,849Hawaii County 982,187 - - 982,187Kauai County 45,830 — 45,830

Total $ 1,121,633,000 $975,281,818 $2,096,914,818

a. Debt service on State Issued general obligation bonds Is a charge against the State's general revenues. However, the counties (in the Constitution) and special fund agencies (by law) are required to reimburse the State general fund for debt service charges on certain bonds Issued for them by the State.

SOURCE: Compiled by the Tax Foundation of Hawaii from Informationsupplied by the State Department of Budget and Finance.

TABLE 52

STATE BOND’S CHARGED TO DEBT LIM ITState of Hawaii — November 1, 1976

Type of DebtGross

I ndebtednessCharged to Debt Limit

General Obligation Bonds - Issued

- Unissued

Revenue Bonds - Issued

- Unissued

Instruments of Indebtedness - Unissued

$ 1 ,052,283,000

1 ,050,281,818

266,876,000

122,534,544

28,750,000

$ 784,545,902

954,496,610

28,750,000

Total $2,520,725,362 $1,767,792,512

Debt Limit® $2,117,250,545

Debt Marg1n $ 349,458,033

a. Limit Is computed by multiplying the average net general fund revenues for 1974, 1975, and 1975 ($604,928,727) by 3.5. This debt limit Is in effect for authorizations made during the 1977 legislative session.

SOURCE: "Certificate of Total Indebtedness of the State of Hawaii asof November 1, 1976," Department of Budget and Finance,State of Hawaii.

63

INDEX TO TABLES AND CHARTS — GOVERNMENT IN HAWAII 1977

Airport Finance...................... 5̂Alcoholic Beverage Tax (See Liquor) Allocation of State and County Taxes... 19 Assessed Valuations (See Real Property)

BBank Deposits in Hawaii. Bonds (See Debt)

6, 8

Comparative Data, by StateCorporate Income Tax Rates 2 5Debt, Long-Term Bonded............. 58Employees, Public.................. >i5Expenditures, Per Capita........ 39,50Income, Per Capita Personal........ 10Liquid Fuel Tax 2 3Liquor Tax........................ 23Personal Net Income Tax............ 2WSalaries, Classroom Teachers........ 49Salaries, Public Employees......... 46State and Local Sales Tax.......... 22Tax Burden........................ 13Teacher-Pupil Ratios 5 0Tobacco Tax....................... 23

Contracting....................... 8,15Conveyance Tax................. 18,19,33Corporate Income Tax.............. 25,32Cost of Living - Hawaii.............. 6County InformationAllocation of Taxes............. 19,20Bank Deposits...................... 8Bonded Debt 8 2Employment........................ 8Expenditures................. 38,42-44Fuel Tax Collections....... 21,30,31,33Liquor License Revenues 18,19,29-31Motor Vehicle Registrations........ 8Motor Vehicle Weight Tax..18,19,29-31,33Per Capita Personal Income......... 9Population. .................... 12Real Property Data.............. 26-28Revenues.................. 14,15,29-31State Grants-in-Aid............. 29-32Sugar Income...................... 8Unemployment Rate.................. 8

DDebtCounty 6 2Federal........................... 35General Information ....... 57Limitations.................. 57,62,63State and Local Per Capita......... 58Trend........................ 5,60,61

Drugs, States Taxing................. 22E

ExpendituresDirect General, Per Capita......... 39Federal Government................. 35General Information. ...... 38Hawaii, County of............... 43,44Honolulu, City 6 County......... 42,44Kauai, County of................ 43,44Maui, County of................. 42,44State of Hawaii................. 40,41Visitor........................... 6

FFederal GovernmentAdministrative Budget.............. 35Debt.............................. 35Employment in Hawaii............... 11Grants to Hawaii..... 15,17 ,29-31,34 ,56Military Expenditures 4, 6Tax Collections in Hawaii....... 34,36

Financial InstitutionsBank Deposits 6, 8Tax......................... 18,19,33

Food, States Taxing.................. 22Franchise Tax (See Public Utility)Fuel Tax (See Liquid Fuel Tax)

GGeneral Excise Tax.......... 15-19,20,32General Fund Finances................ 37Government Costs by County........ 42-43

HHarbor Finance ........... 55Hawaii, County ofDebt........................ 59,62,63Expenditures.................... 43,44Grants-in-Aid................ 15,29,31Liquid Fuel Tax.................... 21Per Capita Personal Income......... 9Population Trends............... 8,12Real Property Tax............... 26-28Revenues..................... 15,29,31

Health ExpendituresCounty......................... 42-44Per Capita, by State............... 39State of Hawaii................. 40,41

Highway Finance...................... 56Honolulu, City and County ofDebt........................ 59,62,53Expenditures.................... 42,44Grants-in-Aid................ 15,29,30Liquid Fuel Tax.................... 21Per Capita Personal Income....,..... 9Population Trends............... 8,12Real Property Tax............... 26-28Revenues............ 15,29,30

Hotel Inventory 6, 8Housing Units........................ 6

IEarmarked Taxes in Hawaii....... 14,32,33Economy of HawaiiCounty Statistics.................. 8General Information...... .......... 4State Growth....................... 6

EducationClassroom Teachers' Salaries....... 49Enrollment in Hawaii............... 52Expenditures........... 38,41-43,50,51Teacher-Pupil Ratios............... 50University of Hawaii.......... 4 0,41,5 3

EmploymentBy Industry............................ 11Civilian Labor Force........Cover, 6, 8Government........... 11,45Unemployed..... T 4, 6, B,!!

Estate Taxes................... 18,19,32Excise Taxes............. 15-19,20,32,35

Income, PersonalPer Capita: State................... 10

County...... 9Sources of..... 7Trends............................. 5

Income TaxCollections............ 14,16-20,34,35Corporate....................... 25,32Credits...................... 22,24,32Personal........................ 24,32Rates....................... 24,25,32

Inheritance Tax................ 16,19,32Insurance Tax............... 15,18,19,33

KKauai, County of Debt......... 59,62,63

64

Expenditures.................... ‘*3,uuGrants-in-Aid................ 15,29,31Liquid Fuel Tax.................... 21Per Capita Personal Income......... 9Population Trends................ 8,12Real Property Tax............... 26-28Revenues..................... 15,29,31

General Information................ mHarbors............................ 55Highways........................... 56Major Sources................ li*,16,29State of Hawaii.............. 1»*,16,17University of Hawaii............... 53

Labor (See Employment)Licenses and Permits.... 15,18,19,30,31,33 Liquid Fuel TaxCollections.......... 18-21,30-31,54Description........................ 33Rates, by State.................... 2 3

Liquor TaxesCollections............ 18,19,30,31,33Rates, by State.................... 23

MManufacturing in Hawaii........ 6, 6,15Maui, County ofDebt......................... 59,62 ,63Expenditures.................... 42,44Grants-in-Aid................ 15,29,30Liquid Fuel Tax................. 21Per Capita Personal Income.......... 9Population Trends................ 8,12Real Property Tax............... 26-28Revenues..................... 15 ,29 ,30

MilitaryEmployment by...................... 11Expenditures 4, 6Personal Income Source............. 7

Population in Hawaii............... 12Motor Carrier Taxes (See Public Service) Motor VehiclesGasoline Tax (See Liquid Fuel)Registration in Hawaii 6, 8Weight Tax............. 18,19,29-31,33

Parking Meter Collections......... 30,31Personal IncomePer Capita, by County.............. 9

by State............... 10Sources............................ 7

Total In Hawaii.................. 5, 6Personal Income Tax.......... 24,32PineappleCanning...................... 6, 8,15Employment......................... 11Tax............................ 15,32Value of........................... 6

PopulationCivilian........................... 12Military........................... 12Trends.......................... 5,12

Prescription Drugs, Taxing of......... 22Public Service Co. Tax......... 18,19,32Public Utility Tax........ 18,19,30,31,33

Real PropertyAssessed Valuations............. 26,27Conveyance Tax............... 18,19,33Home Exemption.................. 26,33Land Use Classes................ 26-28Tax Collections.............. 18,28-31Tax Rates....................... 28,33

Rentals........................... 8,15Retail Sales................... 6, 8,15Retirement System, State Employees'..., 47 RevenuesAirports........................... 54Counties.................. 18,19,29-31Federal......................... 34,35

Salary DataClassroom Teachers .... 49Private Industry................... 48Public Employes................. 46,48Sources of Personal Income........... 7

Sales Tax.................. 22,32Schools (See Education)State Grants to Counties.......... 29-31SugarEmployment......................... 11Tax............................. 15,32Value 6, 8

TaxBurden.......................... 6,13Cigarette....................... 23,33CollectionsCounty............ 18,19,29-31Federal....................... 34-36State......................... 16-20Trends........................ 5,36

Conveyance.......... ........ 18,19 , 33Corporate Income................ 2 5,32Credits...................... 22 ,24,32Earmarked.......................... 14Financial Institutions........ 18,19,33General Excise............... 15-19,32Inheritance and Estate........ 16,19,32Insurance........... 15,18,19,33Levied in Hawaii............. . 32,33Liquid Fuel....... 18,19,21,23,29-31,33Liquor.............. 18,19,23,30,31,33Motor Vehicle Weight 18,19,29-31,33Per Capita Tax Burden........... 6,13Percent of Income.................. 13Personal Net Income............. 24,32Public Service Company........ 18,19,32Public Utility Franchise..18,19,30-31,33Real Property................ 26-28 , 33Sales Tax....................... 22,32Structure - Hawaii........... 14,32,33Tobacco Products................ 2 3,33Trends.......................... 5,36Unemployment Compensation..... 18 ,19 ,20Use Tax......................... 15,32

Tax Foundation of HawaiiTrustees £ Officers.. Inside Front CoverDescription........................ 1

Teachers (See Education)Telephones, by Counties.............. 8Tourism (See Visitors)

UUnemploymentCompensation Tax........Rate of....... .........

University of Hawaii.......Use Tax...................

16-19. . . 6 , 8,11 ... 40,41,53 15,18,19,32

VisitorsExpenditures......... 6Number of.......................... 6

Wholesale Sales................. 6, 8,15

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GOVERNMENT IN HAWAII...CHART 1 TRENDS IN HAWAII Population, Taxes, Personal Income & Debt 1966-1976...

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Transcript of GOVERNMENT IN HAWAII...CHART 1 TRENDS IN HAWAII Population, Taxes, Personal Income & Debt 1966-1976...