County of Hawaii 1997 Data Book Section 9: Government Finances and Employment

County of Hawaii 1997 Data Book Section 9: Government Finances and Employment
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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