Table 9.1-- FEDERAL, STATE, AND COUNTY TAX COLLECTIONS, STATE OF HAWAII: 1976 TO 1995
(In thousands of dollars)
State and counties 2/ |
|||||
| Year | All levels |
Federal 1/ |
Total |
State |
Counties |
| 1976 ... | 1,821,934 |
945,899 |
876,035 |
850,639 |
25,396 |
| 1977 ... | 2,038,318 |
1,106,687 |
931,631 |
905,949 |
25,682 |
| 1978 ... | 2,228,779 |
1,208,480 |
1,020,299 |
986,182 |
34,117 |
| 1979 ... | 2,620,194 |
1,455,225 |
1,164,969 |
1,127,677 |
37,292 |
| 1980 ... | 2,966,218 |
1,670,459 |
1,295,669 |
1,255,622 |
40,047 |
| 1981 ... | 3,245,507 |
1,826,363 |
1,419,144 |
1,371,490 |
47,655 |
| 1982 ... | 3,314,107 |
1,876,628 |
1,437,479 |
1,132,699 |
304,779 |
| 1983 ... | 3,451,664 |
1,897,858 |
1,553,806 |
1,225,010 |
328,796 |
| 1984 3/. | 3,655,284 |
1,980,468 |
1,674,816 |
1,331,551 |
343,265 |
| 1985 ... | 3,922,943 |
2,116,774 |
1,806,169 |
1,440,553 |
365,616 |
| 1986 ... | 4,296,653 |
2,337,028 |
1,959,625 |
1,562,195 |
397,429 |
| 1987 ... | 4,997,831 |
2,809,135 |
2,188,696 |
1,776,430 |
412,266 |
| 1988 ... | 5,765,935 |
3,310,750 |
2,455,185 |
2,033,181 |
422,004 |
| 1989 3/. | 6,464,597 |
3,731,844 |
2,732,753 |
2,283,891 |
448,862 |
| 1990 3/. | 7,212,998 |
4,264,128 |
2,948,871 |
2,441,273 |
507,598 |
| 1991 ... | 7,904,148 |
4,570,534 |
3,333,614 |
2,753,562 |
580,052 |
| 1992 3/. | 7,975,930 |
4,542,944 |
3,432,986 |
2,772,325 |
660,662 |
| 1993 3/. | 8,033,353 |
4,489,142 |
3,544,211 |
2,829,710 |
714,501 |
| 1994 ... | 8,346,550 |
4,613,644 |
3,732,906 |
2,991,811 |
741,096 |
| 1995 ... | 8,211,146 |
4,461,739 |
3,749,407 |
3,012,835 |
736,572 |
1/ Fiscal years ended June 30 for 1976 and September 30 thereafter.
2/ Fiscal years ended June 30. Totals include taxes collected from visitors and other
nonresidents.
3/ Revised.
Source: Tax Foundation of Hawaii, Government in Hawaii : A Handbook of Financial
Statistics (annual).
Table 9.2-- FEDERAL, STATE, AND COUNTY TAX COLLECTIONS, BY SOURCES: 1993, 1994, AND 1995
(In thousands of dollars)
| Source | 1993 1/ |
1994 |
1995 |
| Total, all levels ........... | 8,033,353 |
8,346,551 |
8,211,146 |
| Federal collections .............. | 4,489,142 |
4,613,644 |
4,461,739 |
| Indiv. income & employment 2/ | 3,988,549 |
4,039,074 |
3,947,239 |
| Corp. income & excess profits | 339,372 |
389,484 |
371,960 |
| Excise ......................... | 63,151 |
70,788 |
61,020 |
| Estate ......................... | 71,433 |
85,516 |
55,593 |
| Gift ........................... | 5,517 |
6,995 |
4,817 |
| Unemployment insurance | 21,120 |
21,787 |
21,110 |
| State collections ................ | 2,829,710 |
2,991,811 |
3,012,835 |
| General excise & use ........... | 1,303,584 |
1,332,891 |
1,363,920 |
| Transient accommodations 3/ | 80,317 |
76,527 |
98,046 |
| Fuel 4/ ........................ | 130,450 |
135,918 |
134,031 |
| Liquor ......................... | 39,349 |
38,997 |
38,362 |
| Tobacco ........................ | 32,239 |
32,658 |
35,386 |
| Insurance ...................... | 66,869 |
63,726 |
62,271 |
| Public service companies | 86,229 |
92,292 |
100,505 |
| Banks & other financial corp. | 23,783 |
29,434 |
17,048 |
| Corporate income 5/ ............ | 29,344 |
38,995 |
30,249 |
| Indiv. income, net income 6 | 922,912 |
962,543 |
925,704 |
| Inheritance & estate ........... | 11,771 |
28,120 |
16,438 |
| Real property 7/................ | - |
- |
- |
| Conveyance ..................... | 3,760 |
7,665 |
6,952 |
| Licenses, permits & others | 12,558 |
14,913 |
21,104 |
| Unemployment compensation | 65,633 |
88,578 |
122,801 |
| County collections ............... | 714,501 |
741,096 |
736,572 |
| Real property 7/ ............... | 603,821 |
624,815 |
612,149 |
| Liquor licenses & fees ......... | 4,439 |
4,461 |
4,366 |
| Utility franchise .............. | 21,194 |
25,181 |
24,718 |
| Motor vehicle weight 8/ | 63,046 |
62,623 |
69,057 |
| Licenses, permits & others | 22,000 |
24,015 |
26,282 |
Note: Figures may not add due to rounding to the nearest thousand.
1/ Revised.
2/ Includes withholding, FICA, individual income, and railroad retirement taxes.
3/ Effective January 1, 1987.
4/ Includes county fuel tax collections.
5/ Includes payments of estimated taxes less refunds.
6/ Includes withheld and estimated taxes less refunds.
7/ Administration of real property tax transferred to counties effective July 1, 1981.
8/ Includes State motor vehicle weight tax and registration fee.
Source: Tax Foundation of Hawaii, Government in Hawaii, 1996, tables 13 and 29.
Table 9.3-- ESTIMATED TAX BURDEN FOR A FOUR-PERSON FAMILY ON OAHU: 1992
(In dollars. Based on a gross family income equivalent to four times the per capita personal income estimated for Hawaii.)
| Subject | Amount (dollars) |
| Income | 84,760 |
| Taxes: | |
| Income | |
| Federal | 12,167 |
| State | 5,097 |
| Social security | 5,170 |
| General excise | 1,692 |
| Real property | 1,259 |
| Employment 1/ | 4,033 |
| Specific excise 2/ | 221 |
| Auto | 517 |
| Total taxes | 30,156 |
| Net income after taxes | 54,604 |
1/ Unemployment compensation, temporary disability insurance, and workers'
compensation.
2/ Alcohol, cigarettes, telephone, and bicycle.
Source: Tax Foundation of Hawaii, The Tax Burden of the Arnie Aloha Family (March 1994).
Table 9.4-- STATE REVENUE RECEIPTS: 1994 AND 1995
(In thousands of dollars. Years ended June 30.)
1994: |
1995 |
|||
| Source of revenues | All funds |
All funds |
General funds |
Special funds |
| Total 1/ ................ | 5,141,218 |
5,045,203 |
2,907,945 |
2,137,258 |
| Tax revenues ................. | 3,000,067 |
2,829,709 |
2,594,746 |
234,963 |
| General excise ............. | 1,330,239 |
1,358,262 |
1,358,262 |
- |
| Specific excises 2/ ........ | 469,964 |
379,587 |
238,123 |
141,464 |
| Individual income .......... | 969,108 |
925,338 |
925,338 |
- |
| Corporate income ........... | 36,840 |
30,249 |
30,249 |
- |
| Transient accommodations | 3,895 |
4,135 |
4,135 |
- |
| Unemployment compensation | 85,174 |
62,687 |
- |
62,687 |
| Other taxes, licenses, | ||||
| permits 3/ | 105,847 |
69,451 |
38,639 |
30,812 |
| Fines and forfeits ........... | 17,407 |
17,821 |
15,926 |
1,895 |
| Federal grants-in-aid ........ | 938,322 |
964,769 |
17,583 |
947,186 |
| Revenues from other agencies | 33,440 |
34,098 |
6,442 |
27,656 |
| Rents, royal., land income 4/ | 122,203 |
145,021 |
6,479 |
138,542 |
| Earnings: gen. departments | 460,681 |
493,845 |
123,192 |
370,653 |
| Earnings: aux. enterprises | 52,415 |
56,141 |
- |
56,141 |
| Earnings: pub. serv. enterp. | 230,326 |
190,701 |
- |
190,701 |
| Interest earned | 152,172 |
151,314 |
78,203 |
73,111 |
| Miscellaneous | 134,185 |
161,784 |
65,374 |
96,410 |
1/ Excludes transfers and repayments except as shown.
2/ Includes public service companies, tobacco, liquor, insurance, vehicle registration and
weight, and fuel taxes.
3/ Includes franchise, inheritance and estate, and conveyance taxes.
4/ Includes investment and unallocable interest income
Source: Tax Foundation of Hawaii, Government in Hawaii, 1996, table 12.
Table 9.5-- STATE OPERATING EXPENDITURES, BY FUNCTION: 1993, 1994, AND 1995 1/
(In thousands of dollars. Years ended June 30.)
| Functions | 1993 2/ |
1994 2/ |
1995 |
| Total | 5,374,055 |
5,573,617 |
5,781,263 |
| General government: Control | 112,319 |
113,666 |
118,535 |
| Staff ....... | 335,287 |
366,848 |
395,249 |
| Public safety: Police and fire | 7,818 |
11,218 |
12,287 |
| Other protection | 169,237 |
176,163 |
164,654 |
| Highways | 109,089 |
125,105 |
140,776 |
| Natural resources | 43,042 |
42,560 |
47,372 |
| Health and sanitation | 193,085 |
186,710 |
189,114 |
| Hospitals and institutions | 282,110 |
331,924 |
315,108 |
| Public welfare | 797,641 |
851,575 |
1,009,033 |
| Education: Higher | 543,873 |
542,443 |
587,231 |
| Public schools | 804,471 |
843,958 |
894,437 |
| Libraries and other | 51,098 |
46,352 |
46,305 |
| Recreation | 42,256 |
37,985 |
43,184 |
| Utilities and other enterprises | 312,462 |
286,438 |
280,063 |
| Debt service 3/ | 436,795 |
460,258 |
504,790 |
| Retirement and pension | 219,055 |
275,168 |
190,630 |
| Employees' health and hosp. ins. | 744 |
622 |
738 |
| Unemployment compensation | 236,598 |
243,985 |
219,539 |
| Grants-in-aid to counties | 1,725 |
2,375 |
3,843 |
| Urban redevelopment and housing | 108,174 |
142,609 |
135,101 |
| Miscellaneous | 117,342 |
112,760 |
189,671 |
| Cash capital improvements 4/ | 449,834 |
372,896 |
293,603 |
Note: Interfund transfers eliminated to avoid duplication; figures may not add due to
rounding to the nearest thousand.
1/ Includes general, special, and proprietary fund expenditures; unemployment trust fund
is treated as a special fund.
2/ Revised.
3/ Debt service on revenue bonds reimbursable from highway funds included under Highways;
from airport and harbor funds under Utilities; from Sand Island receipts, land revolving
trust, and Veterans' home loan funds under Miscellaneous.
4/ Special and revolving funds account $367,665,940 in 1993; $325,797,476 in 1994; and
$258,259,757 in 1995.
Source: Tax Foundation of Hawaii, Government in Hawaii, 1996, table 35.
Table 9.6-- SOURCE OF INCOME REPORTED FOR STATE INCOME TAX RETURNS, BY NUMBER OF RETURNS AND AMOUNT, HAWAII COUNTY: 1991 TO 1995
| Sources of income | 1991 |
1992 |
1993 |
1994 |
1995 |
| NUMBER OF RETURNS: | |||||
| Salaries & wages ...... | 43,393 |
42,743 |
43,217 |
43,562 |
42,330 |
| Dividends ............. | 10,781 |
12,346 |
10,956 |
11,227 |
10,603 |
| Interest .............. | 40,213 |
42,321 |
38,039 |
38,503 |
39,012 |
| Business & profession | |||||
| Net profit .......... | 6,659 |
6,433 |
7,193 |
7,935 |
7,236 |
| Net loss ............ | 2,180 |
2,383 |
3,683 |
3,572 |
2,903 |
| Sale capital assets | |||||
| Net gain ............ | 4,609 |
5,458 |
6,755 |
5,679 |
4,537 |
| Net loss ............ | 1,553 |
1,667 |
1,873 |
1,818 |
1,866 |
| Rents and royalties | |||||
| Net profit .......... | 3,489 |
3,160 |
3,228 |
3,232 |
2,602 |
| Net loss ............ | 2,322 |
2,017 |
2,312 |
2,350 |
2,449 |
| Partnerships | |||||
| Net profit .......... | 1,601 |
1,456 |
1,629 |
1,415 |
1,084 |
| Net loss ............ | 1,722 |
1,111 |
1,174 |
736 |
773 |
| Estates and trusts | |||||
| (Income less loss) .. | 214 |
192 |
311 |
543 |
319 |
| Taxable annuities, | |||||
| pensions, & IRAs | |||||
| (income less loss) .. | NA |
NA |
NA |
NA |
NA |
| All other sources 1/ | |||||
| Net income .......... | 19,736 |
21,469 |
22,051 |
22,876 |
16,495 |
| Net loss ............ | 2,487 |
1 893 |
315 |
1,949 |
675 |
| Total income .......... | 54,878 |
55,414 |
54,746 |
55,406 |
53,586 |
| Less adjustments to | |||||
| income 2/ ........... | 9,176 |
10,089 |
8,740 |
10,081 |
8,992 |
| Adjust. gross income 3/ | 54,878 |
55,414 |
54,746 |
61,430 |
53,586 |
Table 9.6-- SOURCE OF INCOME REPORTED FOR STATE INCOME TAX RETURNS, BY NUMBER OF RETURNS AND AMOUNT, HAWAII COUNTY: 1991 TO 1995 (contd.)
| Sources of income | 1991 |
1992 |
1993 |
1994 |
1995 |
| AMOUNT ($1,000): | |||||
| Salaries & wages | 1,006,526 |
1,062,885 |
1,083,913 |
1,103,425 |
1,076,193 |
| Dividends | 21,026 |
25,700 |
22,836 |
23,790 |
23,667 |
| Interest | 84,791 |
78,545 |
54,908 |
52,717 |
64,308 |
| Business & profession | |||||
| Net profit | 88,624 |
76,740 |
79,829 |
82,447 |
71,831 |
| Net loss | 10,584 |
10,444 |
17,845 |
18,644 |
14,138 |
| Sale of capital asset | s |
||||
| Net gain | 56,215 |
53,322 |
52,264 |
50,558 |
43,735 |
| Net loss | 3,003 |
3,384 |
5,456 |
3,691 |
6,580 |
| Rents and royalties | |||||
| Net profit | 20,890 |
21,343 |
20,740 |
19,611 |
16,387 |
| Net loss | 14,253 |
11,465 |
13,489 |
13,861 |
15,409 |
| Partnerships | |||||
| Net profit | 27,141 |
23,550 |
21,688 |
26,265 |
16,279 |
| Net loss | 9,240 |
8,895 |
9,129 |
5,991 |
6,666 |
| Estates and trusts | |||||
| (Income less loss) | 3,202 |
5,804 |
7,574 |
5,213 |
6,876 |
| Unemployment comp. | NA |
NA |
NA |
NA |
20,601 |
| Pensions & annuities | NA |
NA |
NA |
NA |
111,997 |
| Taxable IRA distrib. | NA |
NA |
NA |
NA |
11,510 |
| All other sources 1/ | |||||
| Net income | 45,253 |
62,864 |
59,220 |
65,474 |
40,904 |
| Net loss | 8,519 |
12,034 |
6,156 |
14,684 |
9,146 |
| Total income | 1,308,069 |
1,364,529 |
1,350,899 |
1,372,629 |
1,452,349 |
| Less adjustments to | |||||
| income 2/ | 15,995 |
15,223 |
15,017 |
17,272 |
16,210 |
| Adjusted gross | |||||
| income 3/ | 1,292,074 |
1,349,307 |
1,335,882 |
1,355,357 |
1,316,267 |
1/ Includes annuities, S corporations, state tax refunds, alimony received,
unemployment compensation, and all other miscellaneous sources.
2/ Comprised of moving expenses, employee business expenses, payments to qualified
retirement and housing accounts, interest penalty for premature withdrawal, alimony
payments, military reserve or Hawaii National Guard duty pay, and self-employment
deductions.
3/ Includes losses.
Source: Hawaii State Department of Taxation, Hawaii Income Patterns, Individuals (annual).
Table 9.7-- NUMBER OF RETURNS FILED AND MEDIAN ADJUSTED GROSS INCOME OF RESIDENT STATE INCOME TAX RETURNS, BY TYPE OF RETURN, HAWAII COUNTY: 1983 TO 1995
Taxable and nontaxable returns (In dollars) |
Taxable returns only (In dollars) |
||||||
| Year | Number of returns filed |
All returns |
Joint |
All others 1/ |
All returns |
Joint |
All others 1/ |
| 1983 .... | 42,564 |
8,738 |
17,872 |
3,928 |
14,512 |
23,535 |
7,123 |
| 1984 .... | 42,908 |
8,672 |
17,160 |
4,601 |
14,205 |
22,465 |
9,590 |
| 1985 .... | 44,308 |
9,816 |
19,831 |
4,671 |
15,945 |
24,890 |
9,353 |
| 1986 2/.. | 45,134 |
9,697 |
21,190 |
4,956 |
15,815 |
27,633 |
9,317 |
| 1987 .... | 48,847 |
9,930 |
22,736 |
5,384 |
15,335 |
27,172 |
9,761 |
| 1988 .... | 51,588 |
11,006 |
24,509 |
6,118 |
16,292 |
29,375 |
10,572 |
| 1989 .... | 54,997 |
12,309 |
28,162 |
7,528 |
17,693 |
33,490 |
12,758 |
| 1990 .... | 58,486 |
13,483 |
28,862 |
7,286 |
18,842 |
33,715 |
13,772 |
| 1991 .... | 59,984 |
14,092 |
30,050 |
8,783 |
20,702 |
35,025 |
14,717 |
| 1992 .... | 61,244 |
14,643 |
29,185 |
8,566 |
21,206 |
37,490 |
15,295 |
| 1993 .... | 61,185 |
14,399 |
29,737 |
8,543 |
21,651 |
37,923 |
15,567 |
| 1994 .... | 62,496 |
13,313 |
30,933 |
7,383 |
22,075 |
37,791 |
14,709 |
| 1995 .... | 58,493 |
15,417 |
31,212 |
10,015 |
22,058 |
40,051 |
16,249 |
1/ Includes single, married filing separately, heads of household, and qualifying
surviving spouses.
2/ Revised to include the blind, deaf, and disabled and dependents with unearned income of
$1,040 or more.
Source: Hawaii State Department of Taxation, Hawaii Income Patterns, Individuals (annual).
Table 9.8-- TAX REVENUES, BY SOURCE, HAWAII COUNTY: 1989, 1993, 1994 AND 1995
(In dollars)
| Source of revenue | 1989 |
1993 |
1994 |
1995 |
| Total taxes .... | 53,666,730 |
89,274,877 |
100,204,989 |
102,328,716 |
| Real property ........ | 45,394,047 |
79,000,334 |
89,537,495 |
91,200,034 |
| Liquid fuel .......... | 4,562,337 |
5,348,617 |
5,504,271 |
5,612,770 |
| Utility franchise .... | 1,720,427 |
2,615,308 |
2,850,761 |
3,215,547 |
| Motor vehicle weight | 1,989,919 |
2,310,618 |
2,312,462 |
2,300,365 |
Source: Tax Foundation of Hawaii, Government in Hawaii, 1996, table 26.
Table 9.9-- OPERATING REVENUES, BY SOURCE, AND OPERATING EXPENDITURES, BY OBJECT, HAWAII COUNTY: Fiscal Year 1995
| Subject | Dollars (1,000) |
| Total operating revenues 1/ | 158,154 |
| Real property taxes | 91,200 |
| Other taxes | 11,129 |
| Fees, licenses, permits, and fines | 4,201 |
| Departmental earnings and charges 2/ | 8,750 |
| State grants | 26,136 |
| Federal grants | 14,320 |
| Other sources | 2,418 |
| Total operating expenditures 3/ | 147,112 |
| General government: Control | 2,869 |
| Staff | 14,306 |
| Public safety: Police and fire | 41,132 |
| Other protection | 11,092 |
| Highways | 4,919 |
| Health and sanitation | 10,337 |
| Public welfare | 13,667 |
| Public schools | 294 |
| Recreation | 10,694 |
| Interest | 6,245 |
| Bond redemption | 5,335 |
| Pension and retirement | 10,080 |
| Mass transit | 1,575 |
| Miscellaneous | 12,674 |
| Cash capital improvements | 1,892 |
Note: Figures may not add due to rounding to the nearest thousand.
1/ Excludes loan, bond, revolving, certain trust funds and water revenues, Hilo Hospital,
and Act 97 special funds.
2/ Includes rentals, interest, charges for culture and recreation, highways and streets,
sewer, sanitation, and miscellaneous revenues.
3/ All funds expended by county with the exception of certain revolving and bond fund
expenditures, loan repayments, Act 97, SLH 1965 funds, and Hilo Hospital special fund.
Interfund transfers omitted to avoid duplication.
Source: Tax Foundation of Hawaii, Government in Hawaii, 1996, tables 26 and 38.
Table 9.10-- GENERAL EXCISE AND USE TAX BASE AND COLLECTIONS, HAWAII COUNTY: 1993 TO 1997
(In thousands of dollars)
| Source | 1993 |
1994 |
1995 |
1996 |
1997 |
| TAX BASE: | |||||
| All sources ........ | 2,607,220 |
2,437,664 |
2,598,075 |
2,105,219 |
1,915,050 |
| Sources taxed at | |||||
| 4 percent .......... | 1,936,453 |
1,819,657 |
1,914,359 |
1,539,745 |
1,404,950 |
| Retailing .......... | 916,029 |
835,176 |
878,686 |
658,831 |
560,594 |
| Services ........... | 342,543 |
350,150 |
383,712 |
354,194 |
335,689 |
| Contracting ........ | 247,979 |
226,818 |
217,633 |
188,268 |
167,496 |
| Theater, amusement, | |||||
| radio ............ | 10,290 |
13,040 |
9,373 |
6,454 |
5,837 |
| Interest ........... | 8,531 |
8,116 |
9,110 |
8,294 |
7,827 |
| Commissions ........ | 25,558 |
26,621 |
27,413 |
37,437 |
38,057 |
| Hotel rentals ...... | 159,278 |
123,514 |
139,234 |
73,290 |
56,220 |
| All other rentals .. | 167,490 |
175,341 |
181,113 |
156,924 |
159,552 |
| Use (4 percent) .... | 21,558 |
20,722 |
20,882 |
15,016 |
16,776 |
| All others | |||||
| (4 percent) ...... | 37,197 |
40,159 |
47,203 |
41,037 |
56,902 |
| Sources taxed at | |||||
| other rates 1/ ..... | 670,767 |
618,007 |
683,716 |
565,474 |
510,100 |
| Insurance solicitors | 53,208 |
47,869 |
37,349 |
35,571 |
34,406 |
| Sugar processing | 5,937 |
3,901 |
2,363 |
1,301 |
1,164 |
| Producing .......... | 93,202 |
98,352 |
102,350 |
87,216 |
78,595 |
| Manufacturing ...... | 24,441 |
20,349 |
31,072 |
31,365 |
26,925 |
| Wholesaling ........ | 347,614 |
312,291 |
353,605 |
310,647 |
285,112 |
| Services (intermed.) | 12,693 |
13,694 |
19,416 |
22,433 |
27,059 |
| Use (1/2 percent) .. | 134,571 |
121,551 |
137,560 |
76,941 |
56,360 |
Table 9.10-- GENERAL EXCISE AND USE TAX BASE AND COLLECTIONS, HAWAII COUNTY: 1993 TO 1997 (contd.)
(In thousands of dollars)
| Source | 1993 |
1994 |
1995 |
1996 |
1997 |
| TAX COLLECTIONS: | |||||
| All sources ............ | 82,891 |
78,233 |
84,080 |
86,103 |
88,845 |
| Sources taxed at | |||||
| 4 percent .............. | 77,458 |
72,786 |
76,574 |
61,590 |
56,198 |
| Retailing .............. | 36,641 |
33,407 |
35,147 |
26,353 |
22,424 |
| Services ............... | 13,702 |
14,006 |
15,348 |
14,168 |
13,428 |
| Contracting ............ | 9,919 |
9,073 |
8,705 |
7,531 |
6,700 |
| Theater, amusement, | |||||
| radio ................ | 412 |
522 |
375 |
258 |
233 |
| Interest ............... | 341 |
325 |
364 |
332 |
313 |
| Commissions ............ | 1,022 |
1,065 |
1,097 |
1,497 |
1,522 |
| Hotel rentals .......... | 6,371 |
4,941 |
5,569 |
2,932 |
2,249 |
| All other rentals ...... | 6,700 |
7,014 |
7,245 |
6,277 |
6,382 |
| Use (4 percent) ........ | 862 |
829 |
835 |
601 |
671 |
| All others (4 percent) . | 1,488 |
1,606 |
1,888 |
1,641 |
2,276 |
| Sources taxed at | |||||
| other rates 1/ ......... | 3,168 |
2,923 |
3,288 |
2,703 |
2,430 |
| Insurance solicitors ... | 80 |
72 |
56 |
53 |
52 |
| Sugar processing ....... | 30 |
20 |
12 |
7 |
6 |
| Producing .............. | 462 |
492 |
512 |
436 |
393 |
| Manufacturing .......... | 122 |
102 |
155 |
157 |
135 |
| Wholesaling ............ | l,738 |
1,561 |
1,768 |
1,553 |
1,426 |
| Services (intermed.) ... | 63 |
68 |
97 |
112 |
135 |
| Use (1/2 percent) ...... | 673 |
608 |
688 |
385 |
282 |
| Unallocated net | |||||
| collections ............ | 2,265 |
2,524 |
4,218 |
21,810 |
30,217 |
1/ Insurance solicitors at 0.15 percent; others at 0.5 percent.
Source: Hawaii State Department of Taxation, General Excise and Use Tax Base and General
Excise and Use Tax Collections (annual calendar summaries).
Table 9.11-- REAL PROPERTY TAX VALUATIONS, BY LAND USE CLASSES, HAWAII COUNTY: FISCAL YEAR 1997-98
(In thousands of dollars)
| Land use class | Gross valuation as of January 1, 1997 |
Amount to be raised by taxation FY 1997-98 |
| Total ............... | 12,307,838 |
83,576 |
| Land .............. | 6,432,590 |
50,535 |
| Improvement ....... | 5,875,248 |
33,041 |
| Improved residential | 1,913,502 |
15,254 |
| Land ...................... | 1,129,459 |
9,186 |
| Improvement ............... | 784,043 |
6,068 |
| Apartment ................... | 1,288,226 |
10,932 |
| Land ...................... | 413,384 |
3,815 |
| Improvement ............... | 874,842 |
7,117 |
| Commercial .................. | 918,334 |
7,501 |
| Land ...................... | 438,541 |
3,942 |
| Improvement ............... | 479,793 |
3,559 |
| Industrial .................. | 394,828 |
3,591 |
| Land ...................... | 206,874 |
2,027 |
| Improvement ............... | 187,954 |
1,564 |
| Agricultural ................ | 2,587,151 |
22,319 |
| Land ...................... | 1,693,116 |
16,223 |
| Improvement ............... | 894,035 |
6,096 |
| Conservation ................ | 317,467 |
2,941 |
| Land ...................... | 296,809 |
2,773 |
| Improvement ............... | 20,658 |
168 |
| Hotel/Resort ................ | 1,011,920 |
8,859 |
| Land ...................... | 486,105 |
4,642 |
| Improvement ............... | 525,815 |
4,217 |
| Unimproved residential | 371,790 |
3,161 |
| Land ...................... | 317,767 |
2,922 |
| Improvement ............... | 54,023 |
239 |
| Homeowner ................... | 3,504,620 |
9,018 |
| Land ...................... | 1,450,535 |
5,005 |
| Improvement ............... | 2,054,085 |
4,013 |
Note: Gross valuations do not include nontaxable properties. "Homeowner" is a
new land use class, effective 1992-93.
Source: City and County of Honolulu, Department of Finance, Real Property Assessment
Division, Real Property Tax Valuations, Tax Rates, & Exemptions, 1997-1998 Tax Year,
State of Hawaii (July 1997).
Table 9.12-- REAL PROPERTY VALUATIONS, BY DISTRICTS, HAWAII COUNTY: JANUARY 1, 1997
(Excludes government property.)
Assessor's gross valuations ($1,000) |
|||||
| District | Tax zone |
Number of parcels |
Total |
Land |
Building |
| Hawaii County .. | 1-9 |
126,344 |
12,307,837 |
6,432,588 |
5,875,249 |
| Puna ......... | 1 |
55,883 |
1,676,985 |
903,947 |
773,038 |
| South Hilo ... | 2 |
19,067 |
2,911,142 |
1,445,828 |
1,465,314 |
| North Hilo ... | 3 |
1,263 |
104,529 |
71,018 |
33,511 |
| Hamakua ...... | 4 |
3,299 |
295,041 |
178,848 |
116,193 |
| North Kohala . | 5 |
2,775 |
290,174 |
141,781 |
148,393 |
| South Kohala . | 6 |
7,393 |
2,529,872 |
1,318,470 |
1,211,402 |
| North Kona ... | 7 |
14,825 |
3,539,109 |
1,803,872 |
1,735,237 |
| South Kona ... | 8 |
5,165 |
566,535 |
324,745 |
241,790 |
| Kau .......... | 9 |
16,674 |
394,450 |
244,079 |
150,371 |
Source: Hawaii County Department of Finance, Real Property Tax Division, records.
Table 9.13-- REAL PROPERTY TAX RATES, HAWAII COUNTY: FISCAL YEAR 1997-98
(Dollars per $1,000 net taxable value)
| Land use class | Land |
Building |
| Improved residential | 8.50 |
8.50 |
| Unimproved residential | 10.00 |
8.50 |
| Apartment | 10.00 |
8.50 |
| Hotel/resort | 10.00 |
8.50 |
| Commercial | 10.00 |
8.50 |
| Industrial | 10.00 |
8.50 |
| Agricultural | 10.00 |
8.50 |
| Conservation | 10.00 |
8.50 |
| Homeowner | 4.45 |
4.45 |
Source: City and County of Honolulu, Department of Finance, Real Property Assessment Division, Real Property Tax Valuations, Tax Rates, & Exemptions, 1997-1998 Tax Year, State of Hawaii (July 1997).
Table 9.14-- PUBLIC BONDED DEBT OF STATE AND HAWAII COUNTY GOVERNMENTS: 1960, 1970 AND 1980 TO 1995
(In millions of dollars. As of December 31.)
| Year | State debt |
Hawaii County debt |
| 1960 | 143.1 |
3.2 |
| 1970 | 536.1 |
17.9 |
| 1980 | 1,764.9 |
45.6 |
| 1981 | 1,883.6 |
46.2 |
| 1982 | 2,039.3 |
45.8 |
| 1983 | 2,235.8 |
52.1 |
| 1984 | 2,391.5 |
50.9 |
| 1985 | 2,621.2 |
56.7 |
| 1986 | 2,720.4 |
69.3 |
| 1987 | 2,700.7 |
67.2 |
| 1988 | 2,728.8 |
65.1 |
| 1989 | 2,969.9 |
72.4 |
| 1990 | 3,394.4 |
100.0 |
| 1991 | 4,214.0 |
96.9 |
| 1992 | 4,842.4 |
93.4 |
| 1993 | 5,219.5 |
124.5 |
| 1994 | 5,015.4 |
119.4 |
| 1995 | 5,126.1 |
114.1 |
Source: Tax Foundation of Hawaii, A Compendium of Government Finances in Hawaii, 1949-1968 (November 1969), p.71, and Government in Hawaii (annual).
Table 9.15-- FILLED POSITION COUNT, BY DEPARTMENT, COUNTY OF HAWAII: JUNE 30, 1997
| Department/agency | Number of employees |
| Total 1/ | 2,167 |
| Aging | 9 |
| Civil Defense | 6 |
| Civil Service | 13 |
| Corporation Counsel | 36 |
| County Clerk | 39 |
| County Council | 9 |
| Finance | 92 |
| Fire | 317 |
| Housing and Community Development | 28 |
| Liquor Control | 15 |
| Mass Transit | 6 |
| Mayor | 20 |
| Parks and Recreation | 460 |
| Planning | 26 |
| Police | 521 |
| Prosecuting Attorney | 73 |
| Public Works | 355 |
| Research and Development | 8 |
| Safety Coordinator | 7 |
| Water Supply | 127 |
1/ Includes part-time, temporary and contractual employees; excludes student hires.
Source: Hawaii County Department of Civil Service, records.
Table 9.16-- SALARIES OF SELECTED GOVERNMENT OFFICIALS: 1994 TO 1997
(As of January 1, unless otherwise specified. Annual rates, in dollars.)
| Government official | 1994 |
1995 |
1996 |
1997 |
| Governor | 94,780 |
94,780 |
94,780 |
94,780 |
| Lieutenant Governor | 90,041 |
90,041 |
90,041 |
90,041 |
| Mayor, Honolulu | 100,000 |
100,000 |
100,000 |
100,000 |
| Mayor, Hawaii | 76,848 |
76,848 |
76,848 |
76,848 |
| Mayor, Maui | 87,098 |
87,098 |
87,098 |
87,098 |
| Mayor, Kauai | 69,969 |
73,118 |
73,118 |
73,118 |
| Chief Justice, Supreme Court | 94,780 |
94,780 |
94,780 |
94,780 |
| Assoc. Justice, Supreme Court | 93,780 |
93,780 |
93,780 |
93,780 |
| President, University of Hawaii | 150,000 |
153,000 |
156,060 |
156,060 |
Source: Hawaii State Department of Business, Economic Development and Tourism, (Electronic Bulletin Board System, table 9.39); Pacific Business News, 1997 Hawaii Book of Lists, pp. 103-105; and 1998 Hawaii Book of Lists, pp.25-27.
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