GOVERNMENT IN HAWAII · government in hawaii $1,200. a handbook of financial statistics 1983...
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GOVERNMENT IN HAWAII $1,200. A HANDBOOK OF FINANCIAL STATISTICS 1983 THIRTIETH EDITION $1,100 $1,000 $900 $800 $700 $600 $500 $400 $300 $200 $100 -$1,200 $1,100 $ 1,000 $900 $800 $700 $600 $500 $400 $300 $200 $100 5 AX FOUNDATION OF HAWAII . HONOLULU, HAWAII
Transcript of GOVERNMENT IN HAWAII · government in hawaii $1,200. a handbook of financial statistics 1983...
GOVERNMENT IN HAWAII
$1,200.
A HANDBOOK OF FINANCIAL STATISTICS
1983THIRTIETH EDITION
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5 AX FOUNDATION OF HAWAII. HONOLULU, HAWAII
TAX FOUNDATION OF HAWAII
OFFICERS
Donald E. James, President Norman C. Adams, First Vice President Phil Z. Chang, Second Vice President
Lowell L. Kalapa, Secretary Justina A. Desuacido, Treasurer
BOARD OF TRUSTEES
*Norman C. Adams..........................Vice President - Hawaii, Longs Drug StoresBen W. Baker (Maui).......Vice Pres. S Controller, Maui Land S Pineapple Co., Inc.(Mrs.) Helen L. Bevens................... Asst. Vice President, First Hawaiian Bank
*Phil Z. Chang................................Treasurer, Hawaiian Electric Co., Inc.Wendell H. Clauson ................. Director of Taxes, Dillingham CorporationF. David Fowler.................... Managing Partner, Peat, Marwick, Mitchell S Co.Michael K. Fujimoto (Hawaii)........Vice Pres. - Admin., Hawaii Planing Mill, Ltd.*Donald E. James.................................... Treasurer, C. Brewer 6 Co., Ltd.Martin J. Jaskot..........Vice Pres. - Finance 6 Land, Theo. H. Davies 6 Co., Ltd.Richard H. Keppeler.......Adm, Services Manager, Hawn. Div., Del Monte CorporationWilliam A. Kruse................................. Asst. Vice President, Amfac, Inc.Randolph M. Lee, Jr.............................. President, The Willows RestaurantStanley Y. Mukai............. Attorney, Mukai, Ichiki, Raffetto S MacMillanRandolph T. Okumura........Vice Pres. S Sec.-Treas., First Insurance Co. of HawaiiCaret P. Pai............................................... Partner, Ernst S WhinneyArthur B. Reinwald..................Partner, Hoddick, Reinwald, O'Connor 6 MarrackWallace 6. Rezentes (Kauai)................................Wallace G. Rezentes, CPAJames M. Severson..............Vice Pres. - Fin. 6 Regulatory Affairs, Gasco, Inc.Rodney R. Shinkawa.......Exec. Vice Pres,-Treas., First Fed. Savings £ Loan Assoc.S. T. Soggin..................... Vice President - Taxes, Alexander S Baldwin, Inc.John P. Tobin (Maui).............-................................John P. Tobin, CPARobert M. S. Tom..................Vice President-Treasurer, Hawaiian Telephone Co.
*George T. Wada.............................................Controller, Dole - Hawaii* James E. Watts............................. Managing Partner, Alexander Grant 6 Co.^Executive Committee
ALTERNATES
Kenneth A. Ah. Lo (Hawaii).......... Assistant Treasurer, Hawaii Planing Mill, Ltd.(Mrs.) Anne Austin........... ..................Tax Manager, Hawaiian Telephone Co.Kenneth S. Fujinaka Sr. Vice Pres. £ Treas., Honolulu Federal Savings S LoanJoseph H. Goldcamp III............................... Tax Partner, Coopers S LybrandRichard L. Griffith..................... Attorney, Cades, Schutte, Fleming £ WrightGerald K. Harbottle Asst. Controller £ Dir. Fin. Reporting, Amfac, Inc.(Mrs.) Millie Hayden Tax Manager, Theo. H. Davies S Co., Ltd.Ronald I. Heller Attorney, Reinwald, Hoddick, O'Connor £ MarrackDennis K. Iwasaka (Maui)..... Corp. Sec. £ Treas., Maui Land £ Pineapple Co., Inc.Kenneth K. Kawakami.........Div., Industrial Relations Mgr., Del Monte Corporation(Mrs.) Janet E. Kawelo...... Research Officer - Research Div., First Hawaiian BankRoger MacArthur (Maui)...................... Island Vice Pres., First Hawaiian BankJohn R. Marks................................Partner, Peat, Marwick, Mitchell 8 Co.S. P. McCurdy.........................Vice Pres. £ Corp. Sec.., Castle £ Cooke, Inc.James C. L. Moo..................................... Tax Supervisor, Ernst £ WhinneyGary Osterman...............................Exec. Vice Pres., Ban:..orp Leasing, Inc.Tadashi Sakamoto..............................................................RetiredGerald Sato Manager, Tax Admin., C. Brewer £ Co., Ltd.Lon M. Shimanuki (Kauai)......................... CPA, Shimanuki £ Matsumura, CPA'sStanley Takahashi. Vice President, Sheraton Hotels in HawaiiPaul L. Takenaka...........................Asst. Treasurer, Pacific Resources, Inc.Roy A. Vitousek, Jr......................................................... AttorneyFred White....,................... Asst. Dir., Tax Planning, Dillingham Corporation
STAFF
Lowell L. Kalapa, Executive Director Randall E. Hiu, Research Assistant Kyle T. Yamada, Research Assistant
Justina A. Desuacido, Secretary ”
TAX 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-member 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: HAWAII FINANCE IN BRIEF, a wallet-sized resume of Hawaii's fiscal pulse; THE TAX BURDEN OF THE ARNIE ALOHA FAMILY; and weekly commentaries in several of the local media. The LEGISLATIVE TAX BILL SERVICE provides an analysis of all tax legislation introduced during the legislative session, and the LEGISLATIVE REVIEW, published at the conclusion of the session, reports on all legislation which passed and examines the changes in the fiscal outlook.
GOOD GOVERNMENT DEPENDS ON AN INFORMED PUBLIC
L I B R k ' f ’tiSTATE OP HAWAII
DEPARTMENT OF PLANNING AND ECONOMIC DEVELOPMENT
P. O. Box 2359Honolulu, Hawaii 96804
1
FOREWORD
The sluggish economic environment during the past few years has reshaped public finance policies by reducing the growth of available resources. As a result, all levels of government and their constituents are keenly aware that they must compete for these same limited resources. The competitors for these resources must be ready to justify the usage of these finite resources .
Despite the perception that the public's pie is shrinking, the economic resources at government's command remains one of the largest and most potent forces in society. Nearly $2.5 billion accrued to Hawaii's state and county governments during 1982 from taxes, fees, interest earnings, and grants. Regardless of this seemingly abundant wellspring of funds for government, it is not sufficient to meet all the demand for more and more public services. In fact, public policymakers were hardpressed to contain planned expenditures within the means available to government at the state and local level.
In view of the heightened public awareness of the government's fiscal constraints, the Tax Foundation of Hawaii's 30th Edition of GOVERNMENT IN HAWAII provides the taxpayer with the basic knowledge necessary for a better understanding of government in Hawaii. This publication gives a general overview of the economic health of our State, the major determinant in the availability of resources to the state and local governments; reports the amount of money collected and spent from the public pocketbook; and measures the pulse of the public debt held by Hawaii's governments. Given the importance of getting the most benefit from each taxpayer's dollar, the public should be provided with the essential information presented in this book.
We gratefully acknowledge the assistance and cooperation on the part of the many persons and agencies providing the data utilized in this publication. Special mention is deserved for the directors and staffs of the State of Hawaii Departments of Accounting and General Services, Budget and Finance, Education, Labor and Industrial Relations, Planning and Economic Development, Taxation, and Transportation; the University of Hawaii; the Finance Directors of the four county governments; the Internal Revenue Service; the Bank of Hawaii and First Hawaiian Bank.
Donald E. James, President Tax Foundation of Hawaii
TABLE OF CONTENTS — GOVERNMENT IN HAWAII 1983
Foreword........................................................ 2PART ONE: HAWAII’S ECONOMY .............................................................. 4
Trends in Hawaii......................................... 5Economic Growth........................................... 6Income Sources............................................ 7
. County Data............................................... 3Personal Income........................................... 9Civilian Employment...................................... 11Population................................................ 12Tax Burden................................................ 13
PART TWO: WHERE GOVERNMENT GETS ITS MONEY............................. 14Federal Tax Collections.................................. 15Revenue Sources by State................................ 16General Excise............................................ 17State Revenues............................................ 18State and County Taxes................................... 2 0Fuel Tax.................................................. 2 3Selected Tax Rates by State............................. 24Real Property Data....................................... 28County Revenues........................................... 31Taxes Levied in Hawaii................................... 34Federal Taxes and Grants in Hawaii..................... 36Federal Grants and Federal Tax Burden.................. 37Federal Administrative Budget........................... 30Tax Collections........................................... 40General Fund Finances.................................... 41
PART THREE: HOW GOVERNMENT SPENDS ITS MONEY............. 4 2Direct Expenditures Per Capita.......................... 43State Expenditures....................................... 44County Expenditures...................................... 46Public Employment Data................................... 4 0State Retirement System Finances........................ 51Public and Private Compensation Data................... 52Public School Data....................................... 53University of Hawaii..................................... 5 7Transportation: Airports............................... 53
Harlsors................................ 50Highways............................... 6 0
PART FOUR: THE LONG TERM PUBLIC BONDED DEBT........................... 61Per Capita Debt by State................................ 62State and County Debt in Hawaii........................ 6 3Constitutional Debt Limits.............................. 67
Index........................................................... 68
HAWAII’S ECONOMY
Hawaii escaped the brunt of the national downturn as several major indicators pointed towards a strong economic recovery. Aiding the state's economic fortunes was the nation's lowest unemployment rate at only 6.7%. This achievement was due to Hawaii's large proportion of service-related jobs which served to insulate the workforce from economic dislocations occurring in areas dominated by "smokestack" industries. Inflation registered its smallest increase in nearly ten years as weak overall demand remained the rule. Consumer prices in the state rose 6.0% on an annualized average basis, slightly lower than the 6.1% rise in national consumer prices.
Tourism surpassed the four million visitor mark for the first time in the industry's history, rising 7.7% during 1982. Contrary to the national economic trend, this increase was fueled by the lure of low airfares and intense promotional activities. Total visitor expenditures jumped 15.6%, well outpacing the rise in the CPI.
Other sectors in the Hawaiian economy also showed gains which further shielded the state from the recession. Defense expenditures continued its rapid growth by rising another 17% during 1982 as renewed emphasis on national security benefited this major source of the state's income. Although canned pineapple remained under pressure from world oversupply, sales advanced a healthy 11%. Retailing activities also managed to gain 2.6% in an extremely competitive marketing environment .
Two important business sectors did not share in the rebound during 1982. Excess world production plaguing the sugar industry since 1981 did not abate and, while establishment of import quotas reduced enormous profit losses suffered in 1981, sugar processing value fell by m % . The value of construction work in progress dipped 16% after several boom years.
Hawaii 's personal income growth has slackened over the past ten years. The state's per capita personal income equaled $11,036 in 1981 and was 5.2% more than the national average, in part, due to the higher cost of living in the 50th state. Although per capita income in Hawaii grew by 8.2% during 1981 and 128.5% since 1971, these growth rates were among the lowest of all fifty states. Thus, Hawaii dropped from being the seventh highest per capita income state in 1971 to fifteenth in 1981.
CHART 1TRENDS IN HAWAII
Population, Taxes, Personal Income & Debt 1972-1982
(Amounts in Thousands)
State-Local Personal CtviliarYear Debt- Taxes“ Income"^ Populatl'
1982 2,359,498 ” 1,436,818 11,58^000 9391981 2,205.534 1,419,144 10,823,000 9231980 2,054,307 1.295,669 9.862.000 9041979 1.971,923 1,164.969 6,719.000 8571978 1,916,759 1,020,299 7,782,000 8441977 1.797,744 931,631 6,975,999 8351976 1,667,206 876,035 6,223,000 8261975 1,435,888 765,284 5,785,000 8101974 1,274,442 672,325 5,298,000 7971973 1,219,363 591,792 4,650,000 7831972 1,080,395 530,117 4,178,000 764
TOTAL PERSONAL INCOME
STATE AND COUNTIES
TAX COLLECTIONS
CIVILIAN
STATE AND COUNTIES FUNDED DEBT
POPULATI ON
1973
"■State and county general obligation bonds and revenue bonds outstanding at December 31.“Fiscal year collections; unemployment compensation collections included.^Calendar years; 1982 data preliminary, 1972-1981 data revised August 1982.“Mid-year resident civilian population except 1980 at April 1.SOURCE; State Departments of Budget and Finance, Accounting & General Services. Taxation. Economic
Development and Planning; County Finance Directors; U.S. Department of Commerce. Bureau of Economic Analysis, "Survey of Current Business".
TABLE 1GROWTH IN THE HAWAIIAN ECONOMY
Selected Calendar Years
E c o n o m i c I n dica tors 1982 1 98 1 1 980 1 977 1 972 1 98 1 1 977 1 972
Pop u 1 at i ona 9 9 3 , 7 0 0 9 7 9 , 1 0 0 96 4, 7 0 0 891 ,400 81 6, 1 0 0 1 .49 11.48 2 1 . 76
Labor Force^* 4 5 8 , 0 0 0 45 0, 0 0 0 43 8, 0 0 0 40 3, 0 0 0 33 9, 3 8 0 1 . 78 1 3.65 34.95
Emp 1o y m e n t b 4 2 8 , 0 0 0 4 2 6 , 0 0 0 41 7, 0 0 0 37 3,00 0 31 4, 6 8 0 0.47 14.75 36.01
U n e m p l o y m e n t Rate 6,1% 5.4$ 4.8$ 7.4$ 7.3$ 26.07 - 9.46 - 8.22
Co s t of Li V i ngc 26 7 . 6 25 2 . 4 228.5 17 1.0 122.8 6. 02 56.49 117.92
M o t o r V e h i c l e R e g i s t r a t i o n ^ 6 6 0 , 1 9 6 63 8, 3 5 0 60 7, 8 7 5 561 , 575 44 6, 3 5 5 3.42 17.56 47.91
Iota 1 Ho us i ng U n I t s © 34 8, 9 8 0 34 2, 8 7 3 334,235 30 6, 9 8 9 2 3 8 , 7 7 0 1 .78 1 3.68 46. 16
Total Hotel Rooms 58 ,765 5 7 ,968 56 ,769 4 7 ,070 3 6 ,608 1 . 37 24.85 60. 53
N u m b e r of V i sI tors 4 , 2 4 2 , 9 1 6 3 , 9 3 4 , 6 2 3 3 , 9 3 4 , 5 0 4 3 , 4 3 3 , 6 6 7 2 , 2 4 4 , 3 7 7 7. 84 23.57 89.05
Per Cap i ta P e r . Inc. 1 1 ,602 1 1,036 1 0 , I 96 7,617 5, 107 5. 1 3 52. 32 127.18
Per C a p i t a Taxes 1 , 324 1 ,393 1 ,278 974 636 - 4.95 35.93 108.18
A M O U N T S IN M I L L I O N S
V i s i t o r E x p e n d i t u r e s 3,700 3,200 3,000 1 ,845 755 15.63 100.54 390.07
Mi 1 itary E x p e n d i t u r e s 1 ,675 1 ,521 1 ,399 1 , 1 32 763 10.12 47.97 1 19.53
Total Pe rsonal Income 1 1,585 10,823 9,861 6,975 4,178 7.04 66.09 1 77.29
Ba nk D e p o s i t s 6, 0 2 0 5, 4 3 3 4,792 3,233 2, I 94 1 0. 80 86.20 174.38
Su g a r Processing'^ 318 4 1 5 527 284 206 - 2 3.37 1 i .97 54.37
P i neapp 1 e Cann i ng'f 1 85 1 72 1 96 1 1 2 1 24 7.56 65. 18 49. 19
Reta i ] S a 1esf 6,875 6,701 6,110 4,357 2, 289 2.60 57.79 20 0.35
Who 1 esa 1 e Sa 1 es~i 5,204 5,847 4,750 3,337 1 ,687 -1 1.00 55.95 20 8.48
D i v e r s i f i e d Manufacturing'^ 531 63 1 626 466 308 - 15.85 13.95 72.40
C o n s t r u c t i o n Value 1 ,325 1 ,585 1 ,570 850 714 - 16.40 55. 88 85.57
NOTE: 1982 da ta are p r e l i m i n a r y est i m a t e s . Su bj e c t to revision.
a. R e s i d e n t p o p u l a t i o n at April 1 for 1980, July 1 for ot h e r years; i n c 1udes armed fo rces p e r s o n n e 1.
P e r c e n t C h a n g e 1982 from
Annual average.
H o n o l u l u c o n s u m e r p r ice index for urban wa ge e a r n e r s and clerical worker s. 1967 = 100.
At D e c e m b e r 31. E x c l u d e s m i l i t a r y v e hicl es, m o t o r c y c l e s , and s c oote rs; a f t e r 1975, includ es n o n - t a x a b l e , n o n - r e s i d e n t
v e h i c l e s not f o r m e r l y regist ered .
At April I.
Ge nera l e x c i s e ta x base; 1977 data e s t i m a t e d by the D e p a r t m e n t of T a xati on.
SOURCE: S t a t e D e p a r t m e n t s of P l a n n i n g and e c o n o m i c D e v e l o p m e n t , C o m m e r c e & C o n s u m e r Affair s, Labor and Industrial
R e l a t i o n s , T a x a t i o n , and T r a n s p o r t a t i o n ; C o u n t y Fi na n c e D i r e c t o r s ; Hawaii V i s i t o r s Bureau; H o n o l u l u D e p a r t m e n t
of H o u s i n g and C o m m u n i t y D e v e l o p m e n t ; U.S. D e p a r t m e n t of Co m m e r c e ; First H a w a i i a n Bank; and Bank of Hawaii.
SOURCES OF PERSONAL INCOMEHawaii (Selected Years): U.S. Average (1971 and 1981)
(Dollars in Millions)
TABLE 2
s t a t e of HawaIi
I 981 I 980
% of % of % of
% C h ange
I 981
1n c o m e S o urce A m o u n t Tota 1 Am ount Tota 1 A m o u n t Tota 1 from 1971 1 981 1 97 1 f rom 197 1
Labor & Prop. Inc.: 3y Industry
Fa rms $ 226 2. i $ 222 2,3 $ 1 17 3. 1 93.2 1 . 4 2.2 81.7
C o n t r a c t C o n s t r u c t Ion 557 5.2 557 5.7 293 7.7 90. 1 4. 1 5. 1 123.8
W h o l e s a l e and Re tail Tr a d e 1 ,279 11.8 1 , ! 94 12. 1 474 12.4 169. 8 11.9 I 3. 3 148.0
Man u f actu r i ng 430 4.0 404 4. 1 215 5.6 100.0 18.7 20. 7 152. 1
F i n anc e, I n sura nce & Real E s tate 538 5.0 507 5. 1 1 93 5. 1 178.8 4 . 2 4.4 17 1.7
T r a n s p o r t a t i o n and U t i l i t i e s 749 6.9 698 7. 1 266 7.0 181 .6 5.6 5.8 170.5
Servi ces
H o t e l s & O t h e r Lodgin gs 329 3.0 305 3. 1 103 2.7 2 19.4 0.5 0.5 183.8
Person al & H o u s e h o l d 20 0.2 1 9 0.2 40 1 . 1 - 50.0 0.8 i . 3 72.7
Bus i ness & R e p a I r 297 2.7 277 2.8 83 2.2 257.8 2.9 2.3 263. 3
A m u s e m e n t & R e c r e a t i o n 61 0.6 59 0.6 22 0.6 1 77. 3 0. 5 0. 5 180.9
P r of., Sociai & Re la t e d 852 7.9 765 7.8 266 7.0 220. 3 8.4 7.7 204.2
G o v e r n m e n t
F e d e r a 1, C i v i l i a n 707 6.5 663 6,7 366 9.6 93.2 2.8 3.6 1 15.5
F e d e r a l , M i 1 i ta ry 903 8.3 81 8 8.3 305 8.0 1 96. 1 1 .2 1 . 7 84.5
St a t e & Loca 1 927 8.6 879 8.9 389 10.2 138.3 8.0 8.5 150.9
O t h e r I n d ust ries 181 1.7 1 64 1 . 7 1 4 0.4 1 , 192.9 1 . 8 1 . 0 374 . 1
Total La b o r & P r o p r i e t o r ' s Income $ 8,056 74.4 $ 7,531 76.4 $3, I 46 82.3 1 56. 1 72. 7 78.9 157.0
Income by Type;
W a ges i S a l a r i e s $ 7,080 65.4 $ 6,599 66.9 $2, 797 73.2 153.1 6 1.7 66. 7 158.3
O t h e r Labor Income 498 4.6 460 4.7 132 3.5 277 .3 5.8 4.3 282.8
P r o p r i e t o r ' s Income: Farm 45 0.4 39 0.4 33 0.9 36. 4 1 . 0 1 . 7 57.6
N o n - F a r m 433 4.0 432 4 . 4 184 4.8 135.3 4.2 6.3 85.4
D i v i d e n d s , interest. Rent 1 ,901 17.6 1 ,57 1 15.9 505 13.2 276.4 17.7 1 3. 7 261 .5
T r a n s f e r P a y m e n t s 1 , 39 1 12.9 1,212 12.3 329 8.6 322 . 8 14.0 1 1 . 0 256.2
S u b - T o t a 1 $1 1,348 104.9 s 10,313 104.6 $3, 980 104. 1 185.1 1 04. 3 103.5 181 .3
Less; E m p l o y e e s ' Soc. Ins. Contrl b. - 525 - 4.9 - 452 - 4.6 - 1 57 - 4. 1 234 .4 - 4. 3 - 3. 5 243. 3
TOTAL P E R S O N A L INCOME $ 1 0 , 8 2 3 100.0 $ 9,861 100.0 $3, 823 100.0 183. 1 100.0 100.0 1 79. 1
U. S. Av erag e
^ of TotaI
% C h ange
198 1
NOTE: Da ta re vi s e d by U.S. D e p a r t m e n t of Co m m e r c e . P e r c e n t a g e s may not add to total due to rounding.
SOURCE: "S ur v e y of C u r r e n t B u s i n e s s , " Vol. 58, No. 8 and Vol. 61, No. 7, U.S. D e p a r t m e n t of Co m m e r c e , Bu reau of E c o n o m i c
A n a l y s i s , W a s h i n g t o n , D.C.
TABLE 3THE COUNTIES OF HAWAII
Calendar Years 1981 and 1982
H o n o 1u 1u Ma u I Hawa 1 I Ka ua I
E c o n o m i c I n d ica tors 1982 198! I 982 1981 1982 1981 1982 1981
P o p u 1 at 1 on® 7 2 0 , 6 0 0 7 1 1 , 7 0 0 7 9 ,700 7 5 ,500 9 7 , 8 0 0 9 5 , 6 0 0 4 0 ,700 3 9 , 7 0 0
Labor F o rceb 3 5 1, 1 0 0 34 5, 9 0 0 41 ,900 39, 100 4 5 , 0 0 0 4 4 , 3 0 0 2 1 , 0 0 0 2 0 , 7 0 0
Emp 1o y m e n t b 3 2 9, 6 0 0 32 8, 9 0 0 3 8 ,600 36 ,800 4 0 , 5 0 0 4 0 , 9 0 0 19,300 19,400
U n e m p 1 o y m e n t Ratet> 6. 1 4.9 7.9 5.9 9.9 7.7 8. 1 5.9
Hotel Rooms 3 4 ,354 3 3 ,492 12,749 12,162 7, 469 7, 1 67 4, 193 5, 147
M o t o r V e h i c l e Registrations'^ 4 8 6 , 2 8 6 4 6 8 , 3 4 8 6 4 , 2 6 7 6 2 ,827 7 5 ,994 74 ,849 33 ,649 32 , 6 2 6
N u m b e r of T e l e p h o n e s NA 5 6 7 , 2 9 0 NA 6 3 ,532 NA 7 0 ,205 NA 3 1 ,096
S u g a r P r o d u c t i o n 162,068 172,815 2 3 4 , 6 4 8 2 5 4 , 3 7 4 36 9, 0 8 6 3 8 4 , 2 3 4 217,111 2 3 6 , 1 1 8
T a x R e v e n u e ^ $ 2 3 0 , 3 0 3
A M O U N T S
$ 2 0 1 , 7 7 6
IN T H O U S A N D S
$ 25,991 $ 19,971 $ 35 ,199 $ 29,561 $ 14,897 $ 11,859
G o v e r n m e n t E x p e n d i t u r e s ^ 36 7, 9 0 9 33 8, 9 1 5 42, 104 3 6 ,806 54,041 5 0 ,074 25,281 2 4 , 4 5 0
B a n k D e m a n d D e p o s i t s 1 , 107,970 1 ,034,1 04 8 1 ,094 7 0 ,499 7 9 ,776 76,981 32 ,415 2 9 , 6 9 3
S e l e c t e d Ta x B a s e s ®
S u g a r P r o c e s s i n g 110,612 133,820 6 1 ,517 1 12,612 7 4 ,170 94 .329 71,581 74,681
P I n e a p p 1e C a n n i ng 123,554 124,326 6 1 , 8 1 3 4 8 ,016 — -- -- --RetaI I Ing 5 , 8 4 4 , 8 9 9 6, 126,380 443,771 4 4 3 , 9 4 0 41 5, 0 1 7 3 9 0 , 3 II 171,276 1 7 6 , 4 5 4Who Iesaling 2,891 ,453 5 , 4 3 1 , 2 6 7 111,033 143,378 169,667 21 7 , 4 4 9 35 ,615 5 4 , 4 3 8
M a n u f a c t u rIng 4 8 0 , 3 8 3 57 1, 5 6 4 10,060 12,01 1 3 4 ,186 39 ,365 5, 969 7 , 7 9 2
C o n t r a c t Ing 1,1 18,777 1 , 4 0 6,2 66 6 9 ,157 76 ,172 7 8 ,780 102,833 2 8 , 1 5 7 2 8 , 4 9 3
S e r v I c e s 1 , 697, 212 1 , 5 6 7 , 0 4 8 103,001 84 ,896 129,508 1 15,686 45 ,122 41 ,283
Re n t a 1 s 1, 926, 059 1 , 7 4 6,7 55 173,899 152,910 124, 1 1 3 103,415 4 0 ,416 3 7 , 4 2 5
00
NOTE: 1982 da ta are p r e l i m i n a r y e s t i m a t e s ; s u b j e c t to revision.
C i v i l i a n p o p u l a t i o n at July I. E x c l u d e s armed f o rces p e r son nel.
An nual averag e.
At D e c e m b e r 31. In cludes t a x a b l e and n o n t a x a b l e r e g i s t e r e d m o t o r v e hicl es, e x c l u d e s m o t o r c y c l e s and scoote rs.
Fi scal y e a r data,
e. Ge nera l e x c i s e t a x base.
SO URCE : S t a t e D e p a r t m e n t s of P l a n n i n g and E c o n o m i c D e v e l o p m e n t , C o m m e r c e i C o n s u m e r A f f a i r s , La bor & Industrial R e lati ons,
T a x a t i o n , and T r a n s p o r t a t i o n ; C o u n t y F i n a n c e D i r e c t o r s ; H a w a i i a n T e l e p h o n e C o m p a n y , Hawaii V i s i t o r s Bu reau; and
ha w a l l a n S u g a r P l a n t e r s ’ A s s o c i a t i o n .
b.
d.
CHART 2PER CAPITA PERSONAL INCOME
— BY COUNTIES —Calendar Years 1977-1980^
STATE
COUNTYThousands of Percent
Dollars Increase10,492 _ _ioO%
1978 1977 1978 1979
•1977 and 1978 data revised in 1981; 1979 and 1980 data revised in 1982.SOURCE; U.S. Department of Commerce, Bureau of Economic Analysis, Washington, D.C.
PER CAPITA PERSONAL INCOMEBy States — Selected Years*
TABLE 4
S t a t e
1981 1980 1976 1971
% C h a n g e
190 1 f rom
A m o u n t R a n k A m o u n t R a n k A m o u n t R a n k A m o u n t R a n k 1980 197 1
$ 1 1 , 0 3 6 15 $ 1 0 , 1 9 6 12 $ 6 , 9 7 3 II $ 4 , 8 3 0 3.2 128.5
U.S. Av. 10,491 9, 480 6 , 3 6 7 -- 4 , 1 6 7 -- 10.7 151.8
Ala.
A Iaska
Ariz.
Ark.
Ca I i f .
C o I o .
C o n n .
De I .
Fla.
Ga.
I d a h o
III.
Ind.
I ow a
K a n s .
Ky.
La .
Me.
Md.
M a s s .
M i ch.
Mi nn.
M i ss.
Mo.
M o n t .
Neb.
Nev.
N. H.
N. J.
N.
N.
N.
N.
Oh lo
Okla.
Ore.
Pa.
R. 1 .
S. C.
S. D.
T e n n .
T e x a s
U t a h
Vt.
Va.
W a s h .
W. Va.
Wi sc.
Wyo.
0. C.
8 , 2 1 9
1 3 ,763
9 , 7 5 4
8 , 0 4 4
I I ,923
1 1 ,215
1 2 , 8 1 6
1 I ,095
I 0, I 65
8 , 9 3 4
8 , 9 3 7
I I ,576
9 , 7 2 0
1 0 ,474
1 0 , 8 1 3
8 , 4 2 0
9 , 5 1 8
0 , 5 3 5
I I ,477
1 1 , 1 2 8
1 0 ,790
1 0 , 7 6 8
7 , 4 0 8
9,651
9 , 4 1 0
1 0 , 3 6 6
I I ,576
9 , 9 9 4
1 2 , 1 2 7
8 , 5 2 9
I I ,466
8 , 6 4 9
1 0 , 2 1 3
1 0 , 3 1 3
I 0 , 2 4 7
I 0 , 0 0 8
1 0 ,370
1 0 , 1 5 3
8 , 0 3 9
8 , 8 3 3
8 , 4 4 7
1 0 , 7 2 9
8 , 3 1 3
8 , 7 2 3
1 0 ,349
I 1 ,277
8 , 3 7 7
1 0 ,035
I I ,665
1 3 , 5 3 9
48
1
32
49
5
12
3
I 4
27
38
37
7
33 20 16
45
35
42
9
13
17
18
51
34
36
228
31
4
43
10
4 1
26
24
25
30
21
28
50
39
44
1 9
47
40
23
1 I
46
29
62
7 , 4 6 7
1 2 ,635
8 , 8 2 3
7 , 1 1 9
I 0 , 8 9 6
I 0 , 0 3 5
I I ,536
I 0 , 0 7 9
9, 153
8 , 0 4 9
8 , 1 1 0
10 ,437
8 , 8 6 3
9 , 2 6 0
9,801
7 , 5 5 2
8 , 4 0 7
7,671
1 0 ,399
1 0 ,039
9 , 0 7 6
9 , 6 0 7
6 , 6 5 0
8 . 6 9 3
8,4 17
8, 94 1
I 0 , 7 4 6
9 , 0 3 4
I 0 , 9 0 6
7 , 8 8 9
1 0 , 2 5 6
7, 780
8 , 2 7 7
9 , 4 3 6
9 , 1 1 2
9 , 2 7 0
9, 384
9, I 88
7 , 2 6 8
7, 7 1 2
7 , 6 1 3
9 , 5 5 4
7 , 6 6 3
7, 779
9 , 3 0 0
I 0 , 2 0 2
7 . 6 9 3
9 , 3 1 3
1 0 ,062
1 2 ,210
48
1
32
50
5
I 5
3
I 3
27
38
37
831
25
16
47
34
44
9
1 4
I 7
I 8
51
33
35
30
7
29
4
39
1 I
40
36
2028
24
2 I
26
49
42
46
19
45
4 I
22
10
43
23
5 , 0 7 6
10 ,725
5 , 6 9 9
4 , 8 6 8
7, 1 5 5
6 , 5 0 4
7 , 4 3 9
6 , 9 7 5
5 , 9 1 0
5 , 4 5 3
5 , 6 5 0
7 , 2 9 9
6 . 2 4 4
6 , 3 0 2
6 , 5 5 0
5 , 2 6 3
5 , 3 5 5
5 , 3 3 4
6 , 9 8 I
6 , 6 9 8
6 , 7 2 6
6 , 3 2 2
4 , 4 4 3
5 , 9 4 4
5 , 7 6 3
6 , 2 0 9
7 , 0 2 0
5 , 9 4 8
7 , 3 6 4
5 , 2 8 0
6 , 9 9 4
5 , 3 5 0
5 , 9 3 4
6 , 4 0 5
5 , 6 9 4
6 , 3 6 8
6 , 3 8 0
6, I 54
4 , 9 9 8
5, 100
5 , 2 3 7
6 , 0 7 0
5 , 3 0 4
5 , 3 6 2
6 . 2 4 5
6 , 8 2 I
5 , 3 4 9
6, I 84
6,791
8 , 0 4 4
48
1
34
50
6
I 7
3
I 0
32
37
36
5
24
22 16
45
39
42
9
I 5
I 4
21
51
30
33
25
7
29
4
44
840
31
I 8
35
20 19
27
49
47
46
28
43
38
23
12
4 I
26
I 3
2
3 , 1 1 9
4 , 9 0 9
3 , 9 6 5
2,981
4,701
4 , 2 1 5
5 . 0 9 8
4 , 7 5 6
4 , 0 3 8
3 , 5 5 8
3 , 5 2 6
4 , 7 8 8
4 , 0 0 0
3 , 9 1 6
4 , 0 6 4
3 , 2 8 2
3,231
3 , 4 4 8
4 , 5 7 6
4,591
4 , 3 5 5
4 , 0 8 6
2 , 7 5 4
3 , 9 3 6
3 , 5 3 7
3,971
4 , 897
3 , 9 4 3
5 , 0 1 6
3 , 2 7 8
4 , 9 5 3
3,4 10
3 , 6 4 9
4 , 1 6 7
3 , 4 9 8
3 , 9 5 6
4 , 1 1 8
4 . 0 9 8
3, I 68
3,401
3,331
3 , 6 9 2
3 , 4 3 5
3 , 7 2 2
3,991
4, 196
3 , 2 7 3
3 , 9 9 6
3 , 9 4 5
5, I 87
49
4
26
50
10
1 4
2 9
2 I
35
37
82231
2044
47
39
I 2
I I
I 3
19
51
30
36
25
629
3
45
5
4 I
34
I 6
38
27
I 7
I 8
48
42
43
33
40
32
24
15
46
23
28
I
1 0. I8.9
10.613.0
9.4
11.8
I I . I
10. I
I I . I
11.0
10.2
10.9
9. 7
13. I
9.4
11.5
12. I
11.3
10.4
10.89. 3
I I . I
11.4
I I .0 11.8
15.9
7.7
10.6 11.2
8. I
11.8
11.2
23 .4
9. 3
12.5
8.0
10.5
10.5
10.6
14.5
11.0
12.3
8.5
12.1
10.3
9.7
8. 9
7. 8
7.4
10.9
163.5
175.9
146.0
I 69. 8
153.6
166. I
15 1.4
133.3
15 1.7
15 1.1
153.5
14 1.8
143.0
167.5
I 66. I
156.6
194.6
147.5
150.8
I 42, 4
147.8
163.5
169.0
145.2
166.0
16 1.0
1 36 .4
I 5 3 . 5
14 1.8
160.2
131.5
153.6
179.9
147.5
192.9
I 5 3 . 0
151.8
147.8
153.8
I 59. 7
153.6
190.6
I 42 . 0
I 34. 4
I 59. 3
168.8
155.9
151 . I
195.7
161.0
All d a t a r e v i s e d by t h e U.S. D e p a r t m e n t of C o m m e r c e , A u g u s t 1982.
S O U R C E : " S u r v e y of C u r r e n t B u s i n e s s , " Vol. 62, No. 8, B u r e a u of E c o n o m i c
A n a l y s i s , U.S. D e p a r t m e n t of C o m m e r c e , W a s h i n g t o n , D. C . , A u g u s t 1982,
10
EMPLOYMENT IN HAWAIIPositions Filled in Selected Industries
Selected Years at December
TABLE 5
Type of E m p l o y m e n t
Nu mber of Positi ons
Percent
1982
C h ange
over
Pe rcen t of
T o t a 1 Emp 1oy ment
1 982^ 1981 1 980 1 977 1972 1 98 1 1 972 1 982 1981 1972
G O V E R N M E N T
State 4 7 ,900 47 ,300 47 ,400 44 ,800 37,380 1.27 28.14 1 0. 90 10.69 1 0. 50
Co unty 12,600 12,400 13,200 12,900 10,870 1 .61 15.92 2.87 2.80 3.05
Sub-Total Local G o v e r n m e n t 60 ,500 59,700 60 ,600 57 ,700 48 ,250 1 .34 25.39 1 3. 77 1 3. 49 1 3.55
F e d e r a 1 - Air Force 2,650 2,650 2,600 2,900 3,320 0.00 - 20.18 0.60 0.60 0. 93- Army 4,850 4,450 4, 1 50 4,700 6,080 8. 99 - 20.23 1.10 1 .0 1 1 .71- Navy 13,350 13,000 1 2,050 11,300 1 1 ,700 2.69 14.10 3.04 2.94 3.29- Other 1 1 ,250 10,950 1 1 .200 10,400 1 1 ,560 2. 74 - 2.68 2.56 2.47 3.25
S ub-Total Federal G o v e r n m e n t 32, 100 31,050 30,000 29 ,300 32,660 3. 38 - 1 .71 7.31 7.02 9. 1 7
S u b - T o t a 1 G o v e r n m e n t 92,600 90,750 90 ,500 87 ,000 80 ,910 2.04 14.45 2 1 , 07 20,51 22.72
PR IVAT E INDUSTRY
A g r i c u l t u r e - Su gar^ 4,700 5,050 4,850 4,980 5,250 - 6. 93 - 10.48 1 .07 1,14 1 .47- Pi n e a p p 1e^ I ,850 1 ,950 2,500 2,400 2,060 - 5.13 - 10.19 0.42 0.44 0.58- Other 4,400 4,500 3,200 3,910 2,800 - 2.22 57.14 1 .00 1 ,02 0. 79
Food Pr oces s i ng 10,600 1 0,400 1 0,800 10,600 9,590 I .92 10.53 2.41 2.35 2.69O t her M a n u f a c t u r i n g I I .000 1 1 ,800 12,000 12,000 12,630 - 6 . 78 - 12.91 2. 50 2.67 3. 55
T r a nsp ort. , Comm., & Ut il i t i e s 31,700 31,000 32,200 28 ,000 24,680 2.26 28.44 7.21 7.01 6.93W h o l e s a l e Trade 19,100 18,400 18,600 16,400 1 6,080 3. 80 18.78 4. 35 4.16 4.52Reta i 1 Trade 88 .800 88,800 89,000 75 ,800 6 4 ,000 0.00 38. 75 20.21 20.07 1 7.97Co n t r a c t Con s t ruct ion 17,600 2 1 ,100 23, I 00 17,600 24 ,250 - 16.59 - 27.42 4.01 4.77 6.81Hotel Servic es 25,700 2 5 ,800 24 ,900 22,600 18,150 - 0. 39 4 1 . 60 5.85 5.83 5 . r oO t her Servic es 74,100 76.300 74,700 63,400 49,300 - 2.88 50. 30 1 6, 86 17.24 1 3.84
S e l f - E m p l o y e d & Do me s t i c s 25 ,750 24 ,450 24 ,500 27,400 25 ,760 5.32 - 0.04 5.86 5,53 7.23Fi nance, Ins., & Real Estate 3 1 ,500 32,200 32,500 2 4 ,900 2 0 ,640 - 2.17 54.62 7.17 7.28 5. 80
Sub-Total P r i v a t e Industry 346,800 351 , 750 352,650 309,990 275, 190 _ 1 .4! 26.02 78.93 79.49 77.28
Total P o s i t i o n s Fi lled 4 3 9,400 44 2,50 0 44 3,35 0 396,990 356, 1 00 - 0. 70 23. 39 100.00 100.00 100.00
NOTE: Detail may not add to total due to rounding. Data re port s p o siti ons filled in each industry.
a. 1902 p r e l i m i n a r y data. Ta b l e reflec ts r e visi ons in prior years' data ma de by State D e p a r t m e n t of Labor and Industrial
R elations.
b. Sugar mil) and p i n e a p p l e c a n n e r y wo rk e r s included in food processing.
SOURCE: D e p a r t m e n t of Labor and Industrial R e lati ons, State of Hawaii.
CHART 3TRENDS IN CIVILIAN POPULATION
State of Hawaii & Counties Mid-Year Estimates 1972-1982
1972 1973 1974
SOURCE: Table 6.
1977 1978
TABLE 6POPULATION TRENDS IN HAWAIIMid-Year Estimates of Resident Population
July
1
C i t y - C o u n t y Maul
H o n o 1u 1u C o u n t y
Ha wa I I
C o u n t y
Ka ua 1
C o u n t y
Civi 1 Ian
T o t a 1®
% A n n u a 1
1n c r e a s e
A r m e d
Forcest>
St a t e
To ta 1
1982 7 2 0 , 6 0 0 7 9 , 7 0 0 9 7 , 8 0 0 4 0 , 7 0 0 9 3 8 , 8 0 0 1 .77 5 4 , 9 0 0 9 9 3 , 7 0 0
1981 7; 1 ,700 7 5 , 5 0 0 9 5 , 6 0 0 3 9 , 7 0 0 9 2 2 , 5 0 0 2. 08 5 6 , 6 0 0 9 7 9 , 1 0 0
1 980 701 ,900 7 1 , 0 0 0 9 1 ,900 3 8 , 9 0 0 9 0 3 , 7 0 0 5.47 61 ,000 9 6 4 , 7 0 0
1 979 6 7 1 , 5 0 0 6 5 , 4 0 0 8 3 , 6 0 0 3 6 ,300 8 5 6 , 8 0 0 1 .49 5 7 , 9 0 0 9 1 4 , 7 0 0
1 978 6 6 4 , 1 0 0 6 3 , 1 0 0 81 ,600 3 5 , 4 0 0 8 4 4 , 2 0 0 1 . 1 1 5 8 , 2 0 0 9 0 2 , 4 0 0
1 977 6 6 1 , 4 0 0 6 0 , 2 0 0 7 9 , 0 0 0 3 4 , 2 0 0 8 3 4 , 9 0 0 1 . 1 1 5 6 , 5 0 0 8 9 1 , 4 0 0
1 976 6 5 6 , 0 0 0 5 8 , 2 0 0 7 7 , 7 0 0 3 3 , 8 0 0 8 2 5 , 7 0 0 1 .99 5 7 , 8 0 0 8 8 3 , 5 0 0
1 975 6 4 6 , 9 0 0 5 5 , 0 0 0 7 5 , 2 0 0 3 2 ,600 8 0 9 , 6 0 0 1 .63 5 8 , 8 0 0 8 6 8 , 4 0 0
1 974 6 4 0 , 3 0 0 5 2 , 4 0 0 7 2 , 0 0 0 31 ,900 7 9 6 , 6 0 0 1 .72 5 7 , 5 0 0 8 5 4 , 1 0 0
1 973 6 2 7 , 9 0 0 51 ,800 7 1 , 4 0 0 3 2 , 0 0 0 7 8 3 , 1 0 0 2 . 4 9 58, 100 841 ,200
1 972 6 1 3 , 9 0 0 5 0 , 5 0 0 6 8 , 5 0 0 31 ,200 7 6 4 , 1 0 0 2. 58 5 2 , 0 0 0 8 1 6 , 1 0 0
c o u n t y detail ma y no t add
NOTE: 1980 da ta at April I.
a. I n c lud es m i l i t a r y d e p e n d e n t s li ving In Hawaii
to c i v i l i a n total due to r o undi ng.
b. I n c lud es s h o r e b a s e d a r m e d f o r c e s for all y e a r s and ho me p o r t e d In Hawaii
1972-82.
SOURCE: P r o v i s i o n a l e s t i m a t e s of th e p o p u l a t i o n of H a w a i i , D e p a r t m e n t of
P l a n n i n g and E c o n o m i c D e v e l o p m e n t , S t a t e of Hawaii.
12
STATE AND LOCAL TAX BURDENTax Collections Related to Population and Personal Income
By States: Fiscal Years 1981 and 1982
TABLE 7
Per C a p i t a Tax C o l l e c t i o n s ®
Fiscal 1982® Fiscal 1981
State A m ount R a n k A m o u n t Rank
Per C a p i t a Tax as a ^ of
Per C a p i t a Income^
% C h a n g e 1982 1981
fr om 1981 % Ra nk % Ran k
( 4.95) 12.00 12 13.66 6
6. 39 10.94 — 1 1 . 38 —
0.95 9.08 48 9. 90 44
4.70 46. 70 1 50. 63 1
( 1.19) 10.25 30 1 1 . 47 20
6.05 8.94 49 9.52 46
1 . 98 10. 78 25 1 1 .56 1 6
1 0. 84 10. 12 33 1 0. 20 38
11.19 10. 39 29 1 0. 38 35
6. 48 10.81 24 11.17 24
( 2.12) 8. 1 8 51 9.29 48
5.27 10.06 36 10.61 33
5.45 9.53 40 9.96 43
1 . 37 10. 19 32 11.15 25
9. 43 9.31 46 9. 33 47
9. 14 10.83 23 11 .22 23
1 .79 9. 44 43 10. 1 5 39
9.26 10.23 31 10.43 34
7.46 1 1 .04 21 M .52 1 9
7.72 1 1 .93 13 12.32 1 0
6. 79 10.96 22 1 1 . 33 21
9. 87 13.31 5 13.43 7
3. 90 11.10 1 9 11.67 1 7
1 0.94 12.05 1 1 12.08 1 2
3.52 9. 94 39 10.69 31
7.22 8.78 50 9. 09 50
11.72 13.07 6 1 3. 08 8
5.95 9.96 38 10.89 29
3 1.49 12.52 9 10.25 37
1 7. 36 9.34 45 8.80 51
9. 76 11.12 1 8 1 1 .27 22
( 0.18) 12.87 7 1 3. 94 5
10.37 15.69 3 15.89 2
8.07 10.06 37 10.35 36
15.01 11.10 20 11.91 1 4
11.11 9.41 44 9.25 49
1 5.64 1 1 .40 1 7 1 1 . 08 26
( 3.98) 10.61 27 1 1 .93 1 3
7.74 10. 73 26 11.01 28
9.89 1 I . 82 14 1 1 .89 1 6
4.5 1 10.09 35 10.68 32
10.24 10.61 28 1 1 . 02 27
8.25 9.47 42 9.7 1 45
3.64 9.28 47 10.06 42
5.37 1 1 .56 1 6 1 1 . 90 1 5
12.16 12.69 8 12.69 9
4.02 9.51 4 1 1 0. 09 40
9. 93 10.11 34 10.09 4 1
1 5. 77 1 1 .57 1 5 10.88 30
7.15 12.25 1 0 12.32 1 1
52. 1 1 22.22 2 15.69 3
9.82 14.34 4 14.50 4
HAWAII $ I ,324 $1 ,393
U. S . Av. I, I 48 I ,079
Ala.
A Iaska
Ariz.
Ark.
CaI If .
Co I o ,
C o n n .
Del .
Fla.
G a .
I daho
III.
Ind.
I owa
K a n s .
Ky.
L a .
Me.
Md .
M a s s .
Mich.
Minn.
Miss.
Mo.
M o n t .
Neb.
N e v .
N. H,
J .
M.
Y.
C.
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.
Wise.
Wyo.
D. C.
746
6,427
I ,000
7 I 9
I ,285
I , I 35
I ,332
I , I 99
832
899
852
I , I 80
905
1 , I 34
I ,02 I
86 1
I ,05 I
1,018
I ,258
I ,481
I , I 98
I ,298
736
847
I ,230
I ,032
I ,449
933
I ,349
I ,098
I ,799
870
1,134
970
1,168
I ,062
1,113
I ,200
8 I I
937
800
996
961
1,107
984
I , 140
969
1 ,229
2 ,592
1 ,945
49
1
32
51
I I 21
8 I 6
46
41
44
I 8
40
22 30
43
28
3 I
12
5
17
I 0
50
45
1 3
29
6 39
7
26
4
42
23
35
I 9
27
24
15
47
38
48
33
37
25
34
2036
14
2 3
739
6, 397
1 , 0 1 2 678
I ,260
I ,024
I , 198
I , 126
850
854
808
I , I 64
827
I ,039
I ,003
788
978
945
1,178
I ,348
I , 153
1,170
71 I
790
1,10 1
974
1 , 102 795
1 ,229
1 , 100 1 ,630
805
986
873
1,010
I , 106
I ,033
I ,092
776
850
739
961
912
987
946
I ,037
837
I , 147
I , 704
1,771
48
125
5 I
7
24
9
I 5
38
37
42
12
41
21
27
46
30
34
I 0
6 I 3
I 1 50
45
I 8
3 1
I 7
44
8 I 9
4
43
29
36
26
I 6
23
2047
39
49
32
35
28
33
22
40
I 4
3
2
as e s t i m a t e d by thea. P o p u l a t i o n e x c l u d i n g ar med fo rces o v e r s e a s at July
U.S. D e p a r t m e n t of C o mmer ce.
b. Fiscal ye ar taxes as a p e r c e n t a g e of pr i o r c a l e n d a r y e a r personal Income.
c. C o m p u t e d from p r e l i m i n a r y state tax c o l l e c t i o n s a c c o r d i n g to e s t i m a t e s
by the U.S. D e p a r t m e n t of C o m m e r c e for 1982.
S O URCE: " S t a t e Ta x C o l l e c t i o n s in 1982," GF 82, No. I, " G o v e r n m e n t a l F i n a n c e s
in 1980-81," GF 81, No. 5, and "S ur v e y of Cu-rrent B u s i n e s s , " Vol. 61,
No. 7, U.S. D e p a r t m e n t of C o mmer ce.
13
WHERE GOVERNMENT GETS ITS MONEY
The division of state and county taxing powers reflects the highly centralized structure of government in Hawaii. More than 78%, or $1.1 billion, of all taxes collected in the 50th state flowed into the state treasury during 1982. The general excise tax, a multi-rate, multi-stage tax on gross income, contributes the largest amount to the state coffers, comprising 51% of the state's tax revenue. Other major sources of state taxes include the individual income tax (25%), unemployment tax (5%), and the public service company tax (5%). Actual state tax receipts fell for the first time in over a decade due to the state's sluggish economy, the constitutionally mandated tax refund, and a slowing of the inflation rate.
Now county administered, the real property tax provided more than 50% of all county revenues in 1982, in contrast to the 92% share in 1977. While total county revenues rose a meager 1.6%, property tax revenues lept 17.1% as higher property valuations prevailed. In response to increased valuations, county councils established differential rates to ease the tax burden on residential properties albeit at the expense of nonresidential properties.
Due to shifts in federal priorities, grants from the federal government, which provide 15% of county revenues, fell from peak 1979 levels. However, federal grants still remain the counties' second largest revenue source. Fees and charges imposed by the counties, combined with substantial interest income, contributed to moderate rises in departmental earnings for all four counties. This category provided 12% of county funds, constituting the third major source of revenues. It appears that if the present trends in county finance continue, earnings will soon outstrip federal grants and emerge as the counties' second major source of revenues.
Hawaii 's federal tax picture mirrored the national trend as federal collections in the state rose. Despite the 5% decrease in rates, individual income and employment tax collections rose 4.3% and contributed in large part to the rise in total collections.
Per capita state and local tax collections fell from $1,393 in 1981 to $1,324 in 1982, which subsequently contributed to Hawaii's drop from the 5th to 7th highest spot in the per capita state and local tax collections ranking. In terms of the federal grant program, Hawaii compared favorably, paying less for every federal grant dollar returned.
14
FEDERAL TAX COLLECTIONS^By Source — Selected Fiscal Years
(Dollars in Thousands)
TABLE 8
Source 1 982 1 981 1 980 1 977 1 972
Income and Profits Taxes
Individual Income 4 Employment $5 1 7 , 975 , 744 $482,090,506 $412,569,261 $270,921,278 $ 151 , 569, 1 1 8
Corporate Income 4 Profits 65,990,832 73,733,156 72,379,610 60,049,804 34,925,546
Sub-Total Income 4 Profits $583,966,576 $555,823,562 $484,948,871 $330,971,082 $ 1 86,494,564
Excise Taxes
Alcoholic Beverages $ 5,459,810 $ 5,688,413 $ 5,704,768 $ 5,406,633 $ 5,110,001
Tobacco 2,539,495 2,583,857 2,446,416 2,398,501 2,207,273
Manufacturers' Excise
Gaso 1 I ne 4,214,373 4,007,956 4,218,147 4,322,077 3,741,160
Tires and Tubes 616,785 668,902 682,624 792,957 681,320
Motor Vehicle Parts 4 Access. 884,845 913,724 1,088,696 754,734 1,154,460
Lubricating Oils 106,483 100,760 108,402 100,929 95,474
Othert> 560,414 397,658 389,552 97,985 56,243Reta i 1 e rs ' Exc i ses'- 628,625 587,485 560,144 480,602 326,833
Miscellaneous Excises
Telephone 4 Telegraph 919,749 998,503 1,117,834 1,708,778 1,650,499
Transportation of Persons 1.154,863 1,280,732 1,555,971 957,251 515,269
Other 22,738,441 17,494,568 3,575,393 499,142 529,175
Sub-Total Excise Taxes $ 39,823,883 $ 34,722,559 $ 2 1 , 5 5 7 , 9 4 7 $ 17,519,589 $ 15,067,707
Estate $ 8,035,335 $ 6,694,641 $ 6,282,247 $ 5,649,460 $ 5,126,522
Gi ft 108,038 215,745 216, 134 1,775,866 363,447
U n e m p 1oyment 3,351,128 3,545,455 3,309,000 1,910,302 1,024,069
Miscellaneous Taxes - 3,044,455 5,697,040 3,061,075 313,118 779,330
Tota 1 $632,240,505 $606,799,103 $519,375,274 $358,139,417 $209,855,737
a. Gross Internal Revenue Collections.
b. Includes Black Lung disability fund taxes.c. Includes taxes on noncommercial aviation fuels and diesel fuels used on highways.
SOURCE: Annual Report, Commissioner of Internal Revenue, U.S. Department of Treasury, Washington, D.C.
DISTRIBUTION OF GENERAL REVENUE SOURCESState and Local Government — Fiscal 1981*
(Dollars in Millions)
TABLE 9
State
Tota I
Amount
Percent of TotaI
F e d . Grants Total comet> Sales Prop,
Veh i - cle Current Misc.
Others Charges'^ Revs.^
HAWAI I $ 2,253.6 2 1 . 2 59.6 17.2 24.4 3.7 3.5 5.8 9.8 9. 3
U.S. $423,403.7 21 .3 57.7 14.3 13.1 17.7 3.7 11.9 9. I
Ala.
A I aska
A r 1 z .
Ark.
Ca I I f
Co I o .
C o n n .
Del .
Fla.
Ga.
Idaho
M i .
Ind.
I owa
Ka n s .
Ky.
La.
Me.
Md.
M a s s .
Mich.
Minn.
Miss.
Mo.
M o n t .
N e b .
Nev.
N. H.
N. J .
N. M.
N. Y.
N. C.
N. D.
Oh i o
Okla.
Ore.
Pa.
R. I .
S. C.
S. 0.
T e n n .
Texas
Utah
Vt.
Va .
Wash.
W. Va.
Wi sc.
Wyo.
D. C.
6.510.5
5.521.0
4.657.2
3.150.7
51.561.3
5,36 I .4
5 . 5 8 8 . 1
1,302.9
14.857.9
9.008.7
I ,460.0
21.395.0
7.953.5
5, I 59.9
4, 1 38. I
5.334.7
7,990.4
1 ,845.7
8,618.0
I 1 ,952.2
I 8,859. 1
8.714.8
3, 174.0
6.903.7
■I ,669.4
2.775.8
I,618.7
1.306.3
i 3,790.9
3,068.0
43.944.0
8.372.9
I ,456.9
16.461.4
5.339.2
5.651.9
19.716.9
I ,855.6
4.525.3
1. 1 80.0
6.553.9
23.617.1
2.409.6
966.8
8,721.2
8 . 1 14.3
3, 168.8
9.266.6
I ,712.7
2 . 4 4 7 . 1
23.7
8.4
18.4
29.0
21 .5
19.617.9
24.019.9
24.0
25.2
21.8 20. 5
19.3
19.0
27.3
22. I
28.0
21.9
22.3
21 .7
21.028.3
24. 3
26.5
18.5
18.5
24.5
16.8
19.6
19.324.4
19.9
21 .219.5
2 2 . 1 2 ! .0 25.0
24.3
27.8
25.8
17.6
24.6
30. 3
22.4
23.5
28.3 2 1.4
19.6
46.4
45.6
46. 5
59. I
49.2
57.9
55.2
66.6
51 .455.8
51.052.3
62.2
57. I
58.7
57.3
54. 1
51.5
57.6
57.6
64.7
56.6
54. 7
48. 3
56. 3
51.9
55. 1
54.5
56.0
65.6
46.7
65. I
56.6
44.2
57.3
57.2
51.562.2
55.8
53.6
49.7
51.8
57.9
53.5
52.2
58.0
52.8
51 .5
58. 5
46. 7
46.2
10.216.3
10.5
12.5
18. I
10. I6.623.5
2.7
I 4
I 6
I 3 10 I 5
I 3
I 7
5.7
5.4
12.5
4. I
23. I
18.9
7. I
15. !
11.7
20. 5
19.2
13. 1
16.0
0.5
3.5
13.512.616.9
9.5
2 0 . 6
15.8
13. I
0.8
20. 9
12.7
17.1
16.816.4
17.1
13.9
9.9
14.5
17. I 1 0 . 011.7
11.8
19.2
12.8
8.7
7.2
9.5
8 . 019. 5
15.3
11.7
14.5
9.2
18.0
12.3
11.3
8.9
10.9
12.4
1 0 . 69.6
15.6
15.2
20.6
15. I
17.2
4.6
9.9
23.2
19.7
9.7
13.7
9.7
5.4
6 . 218.4
10.414.019.5
29.2
7.817.113.4
15.0
21.4
21.3
22.7
2 2 . 19.7
6.4
21.7
15.2
28.2
23.0
15.3
10.215.8
24.8
23.5
15.9
35.5
29.0
6.321.113.3
13.0
19.3
9.2
20.9
16.0
23. I
12.3
21 .5
14.8
19.5
15.0 2 1.716.3
15.3 9. I
19.8
18.311.5
5. I
0.6
4. I
6.5
2.5
3.2
4.2
4.0
4 . 6
4.4
6.0
3.8
4.65.9
4.5
4.4
3. 1
4.4
3. I
2.7
3.5
4.3
4. 1
4.4
4.7
6.0
4.3
5.3
3.9
3.7
I .8
5.0
3.9
4.5
4.9
3.5
4.5
3. I
4.9
6.5
5. 1
3.6
3.6
4.4
5. 3
4. I
4.7
3.6
4.2
I .4
22.5
5. I
7.2
6 . 25.6
10.3
16.0
14.3
5.85.2
9.0
3.4
4.4
5.4
10.9
17.1
7.0
8.0
4.9
3.8
7.3
7.6
7 . 4
10.5
4.7
19.8
9.8
I I . 014.7
6 . 8 8.011.37.5
19.0
6.6
11.9
6.8
6.8
6.27.8
19.7
4.3
8.9
,6 ,2 .5
, 5
,6
18.3
4.5
11.713.7 M . 5
14.5
7.514.414.717.313.2
8.9
16.4
15.4
I 3.2
11.5
I I . I
8 . 611.5
8.0
13.6
13.3
17.5
12.6 8. I
15.9
15.1
11.5
10.7
8.8
8.9
13.2
18.6
13.3
14.3
12.1
9.0
9.3
15.4
11.6
15.4
12.6 12.69.8
13.0 13. !11.4
13.9
10.0 4 . i
12.4
40. 5
10.88. I9. I
10.7
8.0
10.39.6
6.9
9.3
7.0
6.0
6.6
10.4
7. I
15.3
5.9
8.9
5.0
8. I
10.9
6 . 0 6.8
13.5
10.611.8
8 . 0 6 . 8
24.9
6.6
5.8
17.4
8.2
9.0
14.2
7.8
9.9
6. 7
10.8
7. I
11.9
9.3
7.6
6.6
10.68.7
6.4
23.7
3.3
NOTE: Totals may not add due to rounding.
a. Excludes revenues from Insurance funds, utility enterprises, and monopoly
I Iquor s t o r e s .
b. Includes individual and corporate income taxes.
c. Includes motor fuel taxes and motor vehicle license fees.
d. Includes revenues from hospital charges, higher education Institutional fees
and charges, school lunch programs, and sewerage charges.
e. Includes interest earnings.
SOURCE: "Governmental Finances in 1980-1981," Series GF 81, No. 5, Bureau of the
Census, U.S. Department of Commerce, Washington, D.C., October 1982.
16
TABLE 10GENERAL EXCISE TAX COLLECTIONS
State of Hawaii — Selected Calendar Years
Acti v i t i es 1982
Ch ange 1982 from 1981
Amount Perceni
RetaI 11ng $274,998,601 $268,029,955 $1 68,886,777 $ 6,968,646 2.60
S e r v 1ces 76,202,599 72,396,442 43,802,651 3,006,157 5.26
Contracting 51,794,815 64,550,509 39,344,725 - 12,755,694 -19,76
Theater, Radio,
Amusement 5,21 1 ,220 5,180,075 3,713,072 31,145 0.6C
1 nterest 8,217,655 8,239,675 3,539,022 - 22,020 - 0.27
Comm IssI on 9,673,989 ! 1 ,067, 169 8,470,446 - 1,393,100 -12.59
H o t e 1 Renta 1s 33,797,069 30,828,237 19,319,580 2,968,832 9.63
All Other Renta 1 s 56,814,381 50,791,949 31 ,677,149 6,022.432 1 1 .86
Use (4$) 15,494,885 17,453,336 5,395,558 - 1,958,451 -I 1 .22
All Othe rs 9,676,959 9,833,851 5,279,525 - 156,892 - 1 .60
S u b - T o t a ! $541,882,173 $538,371,198 $329,428,505 $ 3,510,975 0.65
Sugar Processing $ 1 , 589,400 S 2,077,218 $ 1 ,420,000 -$ 487,818 -23.48
PIne Cann 1 ng 926,844 861,718 559,711 65, 126 7.56
Sub-Total $ 2,516,244 $ 2,938,936 $ 1,979,711 -$ 422,692 -14.38
Produc i ng $ 869,471 $ 882,953 $ 684,343 -$ 13,482 - 1 .53
Manufacturlng® 2,653,002 3. 153,672 2,332,55f - 500,670 -15.88
S u b - T o t a 1 $ 3,522,475 $ 4,036,625 $ 3,016,694 -$ 514,152 -12.74
Who 1e s a 11ng^ $ 16,038,829 $ 17,643,006 $ 9,949,903 -$ 1 , 604,977 - 9 . 1 0
1 n t e r m e d 1 a ry
Se r v 1ces 348,860 285,960 233,435 62,900 22.00
Use (1/2t) 9,983,266 1 I ,508,841 6,735,687 - 1,605,575 -13.85
Disabled Vendors -- -- 15,961 -- --
Sub-Tota 1 $ 26,370,955 $ 29,518,607 $ 16,934,986 -$ 3,147,652 -10.66
1nsurance
So 1 I d tors $ 299,237 $ 382,914 $ 660,855 -$ 83,677 -21.85
Sub-Tota 1 $ 299,237 $ 382,914 $ 668,855 -$ 83,677 -21.85
l^et Adjustments -- - 31 ,956 -- 31 ,956 --
TOTAL $574,591,082 $575,216,324 $352,028,751 -$ 625,242 - 0. 1 1
b.
Includes canning other than pineapple.
1982 and 1981 revised data Includes disabled vendors.
SOURCE: Reports of the Department of Taxation, State of Hawaii.
TABLE 11DISTRIBUTION OF FEDERAL REVENUE SHARING FUNDS
State and Local Governments: Fiscal Years’
Un i t of Change 1982 from 1980
Government 1 982 1981 1 980 Amount Percenf
State of Hawa i i $ -- $ 5,342,404 $10,989,072 -$10,989,072 —
County o f :
Mono lulu
Ma u i
Hawai i Kaua i
16,037,997 1 ,356,837
3,123,732
1 ,208,762
19,504,634
1 ,854,325 2,861,002 1 , 1 62,884
16, 129,620
1 ,906,250 2,644,597 1,129,961
- 91,623- 549,413
479, i 35
78,801
- 0.57 -28.82 18.12
6.97
Tota 1 $21 ,727,528 $30,725,249 $32,799,500 -SI 1 .072,172 -33.76
a. Established by State and Local Fiscal Assistance Act of 1972 to distribute federal assistance moneys to state and local governments.
SOURCE: Compiled by the Tax Foundation of Hawaii from the Department of Accounting and
General Services, State of Hawaii, and County Finance Directors’ Annual Reports.
17
CHART 4SOURCES OF STATE GOVERNMENT OPERATING REVENUES
STATE OF HAWAII — FISCAL 1982 (Dollars in Millions)
STATE GENERAL FUND STATE GENERAL AND SPECIAL FUNDS
OTHER TAXES— $12— 1.04%
FEDERAL GRANTS— $ 1 0 -0 .8 7 %
AUXILIARY$23— 1.16%
OTHER GRANTS $55— 2.77%
NOTE: See Table 12 for further detail.SOURCE: Compiled by the Tax Foundation of Hawaii from the 1982 Annual Report of the Comptroller. State of Hawaii.
STATE REVENUE RECEIPTSHawaii — Fiscal Years 1981 and 1982^
TABLE 12
Fi scal 1982 F i scal 1981
G e n e r a 1 S p e c i a 1 G e n e r a 1 Sp e c i a 1
S o u r c e of R e v e n u e Fu nd F u n d s T o t a 1 Fund Fu n d s Total
T a x R e v e n u e s
G e n e r a 1 Ex c i se $ 5 6 0 , 7 5 3 , 0 6 9 $ 1 6 , 5 1 1 , 7 3 4 $ 5 7 7 , 2 6 4 , 8 0 3 $ 5 4 9 , 2 7 7 , 0 0 2 $ - - $ 5 4 9 , 2 7 7 , 0 0 2
S p e c If Ic E x c 1se^ 1 0 7 , 6 0 1 , 4 9 3 41 ,523, 343 1 4 9 , 1 2 4 , 8 3 6 9 6 , 4 7 9 , 3 5 9 4 2 , 0 1 3 , 6 9 3 1 3 8 , 4 9 3 , 0 5 2
I n d i v i d u a l 1n c o m e 2 8 2 , 6 8 4 , 8 0 0 - - 2 8 2 , 6 8 4 , 8 0 0 3 3 4 , 4 1 8 , 8 8 3 -- 3 3 4 , 4 1 8 , 8 8 3
C o r p o r a t e I n come 3 9 , 3 1 3 , 8 6 9 -- 3 9 , 3 1 3 , 8 6 9 4 6 , 9 5 5 , 1 5 0 - - 4 6 , 9 5 5 , 1 5 0
U n e m p l o y m e n t C o m p e n s a t i o n -- 5 8 , 3 2 4 , 4 8 1 5 8 , 3 2 4 , 4 8 1 -- 5 8 , 7 5 8 , 6 1 2 5 8 , 7 5 8 , 6 1 2
O t h e r T a x e s , Lie. & P e r m i t s ^ 1 3 , 0 6 8 , 8 7 9 6 0 8 , 3 9 3 t 3 , 6 7 7 , 2 7 2 1 4 , 7 5 0 , 3 8 6 6 7 1 , 3 5 9 1 5 , 4 2 1 , 7 4 5
S u b - T o t a 1 T a x e s $1 , 0 0 3 , 4 2 2 , 1 1 0 $1 1 6 , 967 ,951 SI , 1 2 0 , 3 9 0 , 0 6 1 $1 , 0 4 1 , 8 8 0 , 7 8 0 S I O I , 4 4 3 , 6 6 4 SI , 1 4 3 , 3 2 4 , 4 4 4
F i n e s , F o r f e i t u r e s & E s c h e a t s % 7 , 6 1 3 , 6 6 9 $ 4 1 4 , 2 5 2 $ 8 , 0 2 7 , 9 2 1 $ 6 , 7 0 9 , 0 1 2 $ 4 8 2 , 0 7 0 $ 7 , 1 9 1 , 0 8 2
Fe de r a l G r a n t s - i n - a l d 1 0 , 3 9 0 , 1 8 6 3 6 0 , 2 6 8 , 7 5 5 3 7 0 , 6 5 8 , 9 4 1 9 , 0 6 0 , 2 5 1 3 8 0 , 7 9 4 , 9 1 8 3 8 9 , 8 5 5 , 1 6 9
R e v e n u e s f r o m O t h e r A g e n c i e s 9 3 6 , 0 2 5 6 , 6 6 6 , 2 1 9 7 , 6 0 2 , 2 4 4 8 9 4 , 4 7 3 5 4 0 , 5 3 2 1 , 4 3 5 , 0 0 5
R e n t s , R o y a l t i e s , & La nd In come 6 6 , 3 3 4 , 8 5 4 4 6 , 9 8 5 , 9 7 4 1 1 3 , 3 2 0 , 8 2 8 5 1 , 0 7 1 , 5 8 9 4 7 , 1 5 0 , 2 7 6 9 8 , 2 2 1 , 8 6 5
E a r n i n g s - G e n e r a l D e p a r t m e n t s 3 9 , 9 6 1 , 8 2 9 101 , 6 7 0 , 8 7 4 141 , 6 3 2 , 7 0 3 3 5 , 3 6 5 , 0 1 9 7 5 , 0 3 1 , 1 0 7 I 10, 3 9 6 , 1 2 6
- AuxI 11ar y E n t e r p . - - 2 3 , 1 5 9 , 9 7 5 2 3 , 1 5 9 , 9 7 5 - - - -
- P u b l i c S e r v i c e E n t e r p - - 8 3 , 0 6 0 , 6 2 8 8 3 , 0 6 0 , 6 2 8 - - 7 6 , 7 0 5 , 9 7 3 7 6 , 7 0 5 , 9 7 3
R e p a y m e n t D e b t C o s t s : C o u n t i e s 2 7 8 , 3 2 9 - - 2 7 8 , 3 2 9 146,021 - - 146,021
I n t e r e s t E a r n e d 2 , 7 2 2 , 5 6 4 - - 2 , 7 2 2 , 5 6 4 -- - -
Mi see 11a n e o u s 1 6 , 6 6 0 , 7 3 3 1 0 1 , 9 4 6 , 8 7 5 1 1 8 , 6 0 7 , 6 0 8 1 7 , 4 0 5 , 4 0 3 6 0 , 4 7 7 , 9 2 6 7 7 , 8 8 3 , 5 2 9
T o t a 1^ $1 , 1 4 8 , 3 2 0 , 2 9 9 $ 8 4 1 , 1 4 1 , 5 0 3 $1 , 9 8 9 , 4 6 1 , 8 0 2 $1 , 162, 5 3 2 , 5 4 8 $ 7 4 2 , 6 2 6 , 4 6 6 $1 , 9 0 5 , 1 5 9 , 0 1 4
<o
a. I n c l u d e s p u b l i c u t i l i t i e s , t o b a c c o , liquor, I n s u r a n c e , and fuel t a xes.
b. I n c l u d e s f r a n c h i s e tax, i n h e r i t a n c e and e s t a t e t a x e s , a n d c o n v e y a n c e tax.
c. E x c l u d e s t r a n s f e r s an d r e p a y m e n t s e x c e p t as sh own.
S O U R C E : C o m p i l e d by t h e Ta x F o u n d a t i o n of H a w a i i fr o m t h e A n n u a l 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
an d G e n e r a l S e r v i c e s , S t a t e of H a w a i i .
TABLE 13STATE AND COUNTY TAX COLLECTIONS IN HAWAII
Selected Fiscal Years
Un it of G o v e r n m e n t S o u r c e 1982 1 98 1 1980 1 977 1972
S t a t e of Ha wa I I
G e n e r a 1 Exc i se & Use S 5 7 7 , 2 6 4 , 8 0 5 $ 5 4 9 , 2 7 7 , 0 0 3 $ 4 9 8 , 6 6 9 , 5 8 7 $ 3 4 1 , 3 2 6 , 6 5 7 $1 8 6 , 5 5 5 , 6 2 6
Fue 1 52,579,891 53,1 17, 140 51 , 053, 309 4 4 , 2 2 7 , 1 8 8 2 8 , 3 4 7 , 4 7 6
Li quor 7 , 7 0 1 , 0 9 8 6 , 9 6 3 , 8 7 2 12 ,948 ,415 1 6 , 221 ,990 9 , 425, 614
T o b a c c o 14 ,010 ,696 1 3 , 7 9 9 , 0 0 6 1 2 , 7 5 9 , 3 6 5 10 ,310 ,794 6 , 527, 3951n s u r a n c e 2 7 , 7 5 6 , 7 3 0 2 3 , 9 7 3 , 1 1 4 2 2 , 2 4 0 , 3 6 7 13 ,321 ,626 8, 2 7 8 , 4 2 6
P u b l i c S e r v i c e C o m p a n i e s 5 6 , 9 6 7 , 4 7 3 5 0 , 1 5 0 , 4 9 7 3 2 , 4 5 8 , 1 0 8 31 ,201,171 15,661,241
B a nks and O t h e r Fin. C o r p o r a t i o n s 3 , 8 8 8 , 2 3 0 5 , 7 8 9 , 7 0 5 7,835,771 4 , 8 6 0 , 8 9 9 3 , 078, 266
C o r p o r a t e 1n c ome^ 3 9 , 3 1 3 , 8 7 0 4 6 ,955 ,151 4 2 , 4 2 3 , 5 2 2 2 2 , 7 4 3 , 9 2 5 1 1 ,765,822
Individual Income
Net 1nc o m e 2 8 3 , 0 0 0 , 1 9 4 3 3 4 , 5 6 9 , 7 1 0 31 1 ,403,8 86 2 0 5 , 0 1 8 , 3 4 0 120,060,584
In her i t a n c e & E s tate 5, 105,869 4 , 5 8 8 , 5 4 2 4 , 3 2 7 , 8 6 4 4, 104, 172 3 , 635, 168Real Property*^ 6 7 0 , 5 2 9 2 1 7 , 2 6 1 , 7 2 8 18 6,2 1 7 , 5 8 2 14 9, 2 2 4 , 0 4 8 9 8 , 2 6 5 , 0 5 6
C o n v e y a n c e (R ealt y Tr an s f e r ) 1 , 4 46,1 45 1 ,990,331 2 , 2 6 8 , 7 5 0 89 3,56 9 61 1 ,097
Licens es, P e r m i t s and O t hers 4 , 6 4 9 , 1 7 0 4 , 2 9 9 , 0 1 2 3 , 4 7 9 , 8 3 5 3 , 0 5 9 , 4 7 2 1 ,5 41,535
U n e m p l o y m e n t C o m p e n s a t I on 5 8 , 3 2 4 , 4 8 2 5 8 , 7 5 4 , 8 4 3 6 7 , 5 3 5 , 5 2 6 61 ,435,196 18,293,627
S u b - T o t a 1 $ 1 , 1 3 2 , 6 9 9 , 1 8 2 S 1 , 5 7 1,4 8 9 , 6 5 4 $1 , 2 5 5 , 6 2 1 , 8 8 7 $ 9 0 5 , 9 4 9 , 0 4 7 $5 1 2 , 0 4 6 , 9 3 3
C o unt Ies
Real P r o p e r t y ^ $ 2 5 4 , 3 9 7 , 6 0 0 $ __ $ $ -- $ --L i quor L i c ens es & Fees 2 , 408, 1 12 2 , 2 0 4 , 6 6 5 2 , 7 0 2 , 2 4 6 1 ,844,8 09 1,124,857
UtI 1 i ty F r a n c h I s e 17,266,811 1 1 ,497 ,015 9, I 15,696 6, 144,844 2 , 5 6 5 , 5 2 6M o t o r V e h i c l e W e i g h t ^ 2 3 , 8 3 2 , 5 1 7 2 3 , 3 1 7 , 5 4 7 2 2 , 7 2 6 , 7 4 3 12,951 ,655 10,969,909
Li ce n s e s , P e r m i t s and O t h e r s 6 , 2 1 3 , 3 7 4 1 0 ,635 ,296 5 , 5 0 2 , 6 0 0 4 , 7 4 0 , 9 8 0 3,410,1 12
S u b - T o t a 1 $ 3 0 4 , 1 1 8 , 4 1 4 $ 4 7 , 6 5 4 , 5 2 3 $ 4 0 , 0 4 7 , 2 8 5 $ 2 5 , 6 8 2 , 2 8 8 $ 18,070,404
To ta 1 $ 1 , 4 3 6 , 8 1 7 , 5 9 6- ■ ■ .
$1 ,.419, 144, 177 $1 , 2 9 5 , 6 6 9 , 1 7 2 $ 9 3 1 , 6 3 1 , 3 3 5 $5 30,1 1 7 , 3 3 7
a. Includes p a y m e n t s of e s t i m a t e d ta x e s less refunds.
b. Includes w i t h h e l d and e s t i m a t e d taxes less refunds, and d e l i n q u e n t c o m p e n s a t i o n tax trepea led 1/1/58).
c. A r t i c l e VIII, S e c t i o n 3 of the S t a t e C o n s t i t u t i o n , as a m e n d e d In 1978, m a n d a t e d the t r a n s f e r of real p r o p e r t y a d m i n i s t r a
tion to the co u n t i e s , e f f e c t i v e July I, 1981. St ate c o l l e c t i o n s in 1982 r e p r e s e n t d e l i n q u e n t taxes.
d. Includ es s t ate m o t o r v e h i c l e w e i g h t tax from 1978.
SOURCE: D e p a r t m e n t of T a x a t i o n and D e p a r t m e n t of A c c o u n t i n g and Ge neral Se r v i c e s , State of Hawaii and C o u n t y Fi nanc e
D i r e c t o r s ' An nual Reports.
ALLOCATION OF STATE AND COUNTY TAXESHawaii — Fiscal Years 1981 and 1982
(In Thousands)
TABLE 14
1982
I Iocated to
Type of Taxes
I 981
A I Iocated to
Honolu lu Maul Hawaii Kauai Tota [
State Co I Iect ions
General Ex clse a % 559,093
Fuel 53,207
L i quor 7,701
Tobacco 14,01 I
Insurance 27,757
Pu blic Service Co. 56,987
Banks & Ffn. Corp. 3,888
Income - Co rp.^ 39,314
- Indiv.c 28 3,000
Inher. & Estate 5,106
Rea! Proper ty^ 671
C o n vey ance 1,446
U n e m p I . C o m p . 58,324
Li censes & Other 4,649
7,734 $
14,899
2,994
1 .818
$ 4,328 $ 5.116 $
2,014 642
577,265
52,580
7,701
14,01 I
27,757
56 ,987
3,888
39,314
283,000
5, 106
671
I ,446
58,324
4,649
5 3 1 , I 05
33 ,663
6,964
I 3,799
23,973
50, I 50
5,790
46,955
534,570
4 ,589
5
I ,990
58,755
4,299
1 7,734 $ 2,994
15,248 1 ,583
$ 4,328 $
2,0123,116
61 I
166,301 16,662 24 ,798 9,496
549,277
53,117
6,964
I 3,799
23,973
50,150
5,790
46,955
534 ,570
4,589
217,262
I ,990
58,755
4,299
S ub-TotaI $1,095 ,154 $ 2 2 ,635 $ 4,812 $ 6,342 $ 3,758 $1,132,699 $1 ,116 ,607 $189,2 83 $21,239 $3 1,138 $13,223 $1,371,490
Co unty Col lections
Real Proper ty^
Liquor Lie. & Fees
U t ility FranchIse
Moto r Ve h . We i ght
All Ot hers
-- $189,8 39 $21,804 $30,301 $12,454 $ 254,598
-- 1,146 589 431 242 2,408
-- 14,551 677 1,284 755 17,267
8,479 11,015 1,692 1,601 1,046 23 ,833
-- 4,834 439 688 252 6,213
$ — $ -- $ — $ $ --
-- 1,081 515 392 216 2,205
— 9,155 551 1,123 667 11,497
8,373 11,072 1,175 1,628 1,070 23,318
-- 8,363 761 1,034 478 10,635
S ub-TotaI 8,479 $221,3 85 $25,201 $3 4,305 $14,749 $ 304,119 6,373 $ 29,671 $ 3,002 $ 4,177 $ 2,432 $ 47.655
Tota I $ 1 ,103 ,633 $244,0 18 $30,013 $4 0,647 $1 8,50 7 $1,436,818 $1,124 ,980 $2 18,954 $24 , 24 I •$35,3 I 5 $15,655 $1,419,145
NOTE: Detail may not add to total due to rounding.
a. Act M 4 , S L H 1973 provid ed fixed am ount s for county g r a n t s -In- aid subject to transf er of county functions.
b. Includes am ount s paid on declared e s tima ted taxes less refunds.
c. Includes d e l inq uent c o l l e c t i o n s from C o m pen sati on and D i vide nds Tax repealed 1/1/58 and Personal Net Income Tax including p a y
ments for withhe ld and declared e s tima ted taxes [ess refunds.
d. Ar ticl e VIII, Section 3 of the State Co nsti tuti on, as amended In 1978, mandat ed the t r a nsf er of real property tax a d m i n i s t r a
tion to the counties, e f fect ive July I, 1981. State c o l lec tion s In fiscal 1982 represent real property taxes for prior years.
SOURCE: De par t m e n t of Taxation and De par t m e n t of Ac cou n t i n g and General Services, State of Hawaii, the various county Finance
Directors* Annual Reports, and Table 13.
CHART 5HAWAII STATE AND COUNTY TAX COLLECTIONS
Fiscal Year 1982
STATE FUEL &MOTOR VEHICLE WEIGHT
$41,670,719— 2.90%
COUNTY FUEL $19,303,235— 1.35% ’
NOTE: Details do not agree exactly with Tables 13 and 15 due to different sources.SOURCE; Departments of Taxation, and Accounting and General Services, State of Hawaii, and County Finance Directors' Annual
Reports.
22
LIQUID FUEL TAX COLLECTIONSState of Hawaii — Selected Fiscal Years
TABLE 15
Tax Per Ga I
Type of Fuel :al 1982 1982 1981 1 980 1977
STATE TAX REVENUES
8.54
I 8.54
1 4
1 4 I 154
$18,638,434
986,602
384,537
4,846,46739,906
$18,936,976
1 , 149,865
469,700 4,684,319
35,057
$19,692,525 1 ,040,91 1
434,844 5,006,394
23,414
$19,537,090
871 ,066
407,990 4,448,385
27,503
_ _ $24,895,946 $25,275,917 $26.198.088 $25,292,034
8.54
i. 8. 54
1 4
1 4
i 14.54
$ 2,531 ,810
147,912
326,742 28,273
684
$ 2,564,604
153,677
321,620 34,474
902
$ 2,644,435
139,735
269,564 37,347
680
$ 2,256,005
I 1 1 ,382
235,915 53,073 1 ,571
_ _ $ 3.035.421 $ 3.075.277 $ 3.091 .761 $ 2.657.946
8.54 L 8.54
! 4 1 4
I 13.54
$ 3,246,565
200,266
1 12,847 44,132 22,594
$ 3,245,515
187,225
130,987 7 1 ,008
34,131
$ 3,234,000
233,393 125,490 152, 195
32,385
$ 2,943,860 231,678
107,677 134,974
31,919
-- $ 3,626,404 $ 3,668,866 $ 3,777,463 $ 3,450, 108
8.54 i. 8.54
14
1 4i 12.54
$ 1,331,035 67,869
102,353 4,931
700
$ 1,240,410
72,297 193,890
6,394
1 ,083
$ 1,262,293
72,599 263,099
6,118 738
$ 1,172,761 59,301 107,210
5,080
1 ,616
-- $ 1,506,888 $ 1 ,514,074 $ 1 ,604 ,647 $ 1 .345,968
-- $25,747,844
1 , 402,649 926,479
4,923,803 63,884
$25,987,505
1 ,563,064
1 , 1 16,197
4,796,195 71,173
$26,833,253
1 .486,638
1 ,092,997
5,202,054
57,2 1 7
$25,909,717
1 ,273,427 858,791
4,641 ,512 62,609
$33,064,659 $33,534,134 $34,672,159 $32,746,055
COUNTY TAX REVENUES
6.54
i 6.54$14,249,877
749,591$14,477,979
875, 1 1 3
$11,500,175
582,388
$ 8,041,185
353,567
-- $14,999,468 $15,355,092 $12,082,563 $ 8,594,752
64
I 64
$ 1,731,726
99,764$ 1,505,096
90,031$ 1,552,739
81 ,768
$ 1,321,270
64,805
-- $ 1,631,490 $ 1 ,595, 127 $ 1,634,507 $ 1,386,075
54
I 54
$ 1,905,542
117,202
$ 1 ,904,937
1 10,944
$ 1,898,463
1 36,707$ 1,036,588
81 ,584
— $ 2,022,744 $ 2,015,881 $ 2,035,170 $ 1,1 18, 1 72
44
i 44$ 624,425
31 ,999S 581,697
34,095
$ 592,136
34,226$ 550,932
27,994
-- $ 656,424 $ 615,792 $ 626,362 $ 578,926
- $ 18,51 1,570
998,556$18,469,709
I, 1 10,183
$15,543,513
835,089
$10,949,975
527,950
- $19,510,126 $19,579,892 $16,378,602 $1 1 ,477, 925
OAHUGasoI i ne Other Highway^ Other Non-Hwy.
Aviation
SmalI Boafb
TOTAL OAHU
MAU IGasoI i ne Other Highway^
Other Non-Hwy. Aviation
SmaI I Boat^
TOTAL MAUI
HAWA I I GasoI Ine Other Highway^
Other Non-Hwy.
Aviation
Smal I Boat*^
TOTAL HAWAII
KAUA I
GasoI Ine
Other Highwaya Other No n-Hw y.
Av i at I on SmaIi Boat^
TOTAL KAUAI
ALL COUNTIES
GasoI Ine Other Highway Other Non-Hwy.
Aviation SmaI I Boat^
TOTAL ALL COUNTIES
OAHU
Ga so I i ne
Other Highway®
TOTAL OAHU
MAUI
GasoI 1ne Other HIghwaya
TOTAL MAUI
HAWA I I
GasoIi ne Other H i ghwaya
TOTAL HAWAII
KAUA 1
GasoI Ine Other Highways
TOTAL KAUAI
ALL COUNTIES
GasoI Ine
Other Highway
TOTAL ALL COUNTIES
NOTE: Detail may not add to total due to rounding.
a. Low rate for LPG, higher rate for diesel.b. Fuel other than gasoline at \<t per gallon.
c. Includes $14,803 In 1977, $17,503 In 1980, $22,180 In 1981, and $19,582 In 1982 allocated to the counties.
S O U R C E : R e p o r t s o f t h e D e p a r t m e n t o f T a x a t i o n , S t a t e o f H a w a i i .
23
state
TABLE 16STATE GENERAL SALES TAX DATA
Tax Rates as of January 1, 1983
RetaiI Rates^
State Loca I
O t her
Rates'^
Cr edit Gr ante d
Aga inst
Income Taxes
Food
Taxab I e*
Drugs
TaxabI e^
HAWAI I - % 0.5% Yes Yes Yes
Ala.
A I aska
Ar i z .
Ark.
Ca I i f .
Co 1 o ,
C o n n .
Oe I .
Fla.
Ga.
Idaho
III.
Ind.
I owa
Kan s .
Ky.
L a .
Me.
Md.
M a s s .
Mich.
Minn.
Mi ss.
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.
Tenn .
Texas
Utah
V t .
Va .
Wash .
W. Va.
Wise.
Wyo.
D. C.
4.0
4.0
3.0
4.75
3.0
7.5
No state
5.0
3.0
3.0
4.0
5.0
3.0
3.0
5.0
3.0
5.0
5.0
5.0
4.0
6.05.0
4. 125
No state
3.0
5. 75
No state
5.0
3.5
4.0
3.0
5.0
5.0
2.0No state
6 . 06.0
4.0
4 . 0
4.5
4.0
4.0
4.0
3.0
5.4
5.0
5.0
3.0
3.0
6.0
2.0
I . 01 . 75
4.0
or 1 oca I
3.0
I .0
I . 0
1.0 0.5
3.0
I . 0I .0
or I oca I
I .5
I .25
or I oca I
sales tax
0.325
0.125
sales tax
sales tax
I . 5
4-25 I . 0
2. 50
4.0
or I oca I
0.4
2.0
2.25 1.0 0. 75
I . 00. 92 5
0.5
I .0 6.0
sales tax
No
No
No
No
No
No
No
No
No
No
No
No
No
Yes®
No
No
No
No
No
No
No
No
No
Yes
No
No
Yes
No
No
No
No
No
No
No
No
Yes®
No
No
No
Yes
No
No0.44
0.88 i 0.27 No
-- No
Yes®
No
Yes
Yes
No
Yes
No
No
No
No
Yes
Yes
Yes
No
No
Yes
No
No
No
No
No
No
No
Yes
Yes
Yes
No
No
Yes
No
Yes
No
No
Yes
No
No
Yes
Yes
Yes
No
Yes
No
Yes
Yes
No
No
Yes
No
No
Yes
No
No
No
No
No
No
Yes
NoYes
No
NoNo
N6
No
No
No
No
No
No
No
No
NoNo
NoYes
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
a. G e n e r a l l y on t a n g i b l e p e r s o n a l t y only, a l t hou gh a few st ates
(I nclu ding Hawaii) tax select ed services. Local rate is hi ghest
al lo w e d or I m p o s e d .
b. Hawaii levies tax on wh oles a l i n g , pr od u c i n g and m a n u f a c t u r i n g ; Indi
ana and Mi ssis sipp i on w h oles alin g; W a s h i n g t o n on w h o l e s a l i n g and
m a n u f a c t u r i n g ; and West V i rgin ia on m a n u f a c t u r i n g and w h o l e s a l i n g
re spect i v e I y .
c. Food for home c o n sum ptio n; re stau rant me a l s are ge ne r a l l y taxable.
d. G e n e r a l l y limited to p r e s c r i p t i o n me d i c i n e and drugs, al t h o u g h some
st ates e x empt va ri o u s o t h e r medical Items such as patent medici nes,
baby supplies, e y e g l a s s e s and artificial limbs. Re du c e d rate in III.
e. Re fund gr an t e d to low income el derl y or disabl ed persons.
SOURCE: State Tax Guide, All St ates Unit, C o m m e r c e C l e a r i n g House, Inc.
24
STATE FUEL, TOBACCO AND LIQUOR TAXES Tax Rates as of January 1, 1983
TABLE 17
M o t o r F u e 1 Taxa T o b a c c o T a xes
(4 Per G a 1 Ion ) Ci g a r e t t e s O t h e r Li quor*^
St a t e State Loca 1 (4 Per Pack) P r o d u c t s (Per G a 1.)
H A W A 11 8.5 6.5 A0% Wh 1 se. AQ % W h 1se. 20 $ Wh ise.
Ala. 1 1 .Ob 3,0 16.0 Yes 48$ Reta i 1®
A 1 as ka 8.0 8.0 No $4.00
Ariz. 10.0 13.0 Yes 2. 50
Ark. 9 .5b 17.75 16$ W h 1se. $ 2 . 5 0 + 3 $ Retai 1
C a 1 i f . 9.0 10.0 No 2. 00
Colo. 9.0 10.0 No 2. 28
Co nn . 1 1 . 0 21 .0 No 2. 50
Del . 1 1 .0 14.0 30$ Wh ise. 2. 25
Fla. 8.0 1 .0 21 .0 No 4.75
Ga . 7.5 12.0 Yes 3.79
1 da ho 12.5 9. 1 35$ WhIse. 15$ Re ta i 1®
III. 7. 5 3.0 12.0 No 2. 00
Ind. 1 1 . 1
1 3 .0b10.5 No 2. 68
1 owa 18.0 i0$ Wh ise. 15$ W h i s e . ®
Ka n s . 8 .0 b 1 1 .0 10$ Wh ise. 2. 50
Ky. 10.0 3.0 No 1 .92 + 9$ Whise.
La . 8.0 11.0 Yes 2. 50
Me. 9.0 16.0 No 75$ W h 1se.
Md. 1 1 .0 1 3.0 No 1 . 50
Ma ss . 9.9 21 .0 No 4. 05
Mich. 13,0 21 .0 No 9 . 8 5 $ Retai 1®
Minn. 13.0 1 8.0 20 $ Wh ise. 4. 39
Miss. 9. 0b 3.0 I 1 .0 Yes $ 2 . 5 0 + 3 $ Retai 1®
Mo. 7 . 0 13.0 No 2. 00
M o n t . 9 .0b 12.0 12.5$ Wh ise. 26 $ Re ta i !e
Neb. 13.9 18.0 No 2 . 75
Nev. 8. Qb 4.0 10.0 No 2.05
N. H. 14.0 12.0 No (e )
N. J. 8.0 24 .0 No 2. 80
N. M. 10.0 2.0 12,0 No 1 .63
N. Y. 8.0b 1 .Of 15.0 No 3.25
N. C. 12.0 2.0 No 2 2 . 5 $ Retai 1
N. D, 8.0 12.0 1 1 $ W h 1se. 4. 05
Oh I o 7.0 14.0 No (e)
Okla. 6. 58b 18.0 Yes 4. 00
Ore. 8.0 1 .0 19.0 No (e )
Pa. 1 1 .0 18.0 No $ 1 . 0 0+1 8$ Re ta i 1e
R. I . 1 i .0 23 .0 No 2. 50
S. C. 13.0 7.0 Yes $ 2 . 7 2 + 9 $ S u r t a x
S. D. 13.0 15.0 No 3. 80
Te nn . 9..0^ 1 .0 13.0 6$ W h 1se. 4.00
Te x a s 5 .0b 18,5 Yes 2. 00
Utah 1 1 .0 12.0 25$ Retai 1 13$ Retai 1®
Vt. 1 1 .Ob 12.0 20$ Wh ise. 25 $ R e t a i 1®
Va. 1 1 .0 2.5 No 20$ R e t a i | e
Wash. 12.0 23 .0 48$ Wh ise. (e)
W. Va. 10.5 17.0 No (e)
Wise. 13.0 25 .0 20 $ W h 1se. 2. 25
W y o . 8 .0b 8.0 No 0. 9 5 6
D. C. - - 14.0 13.0 No I .50
a. G a s o l i n e for use on p u b l i c hi gh w a y s . Local ra te is h i g h e s t imposed.
A d d i t i o n a l ta x of 3? of retai I im po s e d in G e o r g i a .
b. R a t e for diesel for use on p u b l i c h i g h w a y s d i f f e r s In O k l a h o m a and
T e x a s , 6.54; Ka nsas , M i s s i s s i p p i and New York, 104; A r k a n s a s , 10.54;
A l a b a m a , N e v a d a , and T e n n e s s e e , 124; V e r m o n t , 144; Iowa, 15.54;
M o n t a n a , 174; ta x e x e m p t In Wy o m i n g .
c. Ta x Is a p p r o x i m a t e l y 2 1 . 5 4 per pa c k in Ha waii.
d. R a t e s a p ply on d i s t i l l e d s p i r i t s not In e x c e s s of 100 proof.
e. M o n o p o l y st at e s . R e v e n u e s r e c e i v e d t h r o u g h m a r k u p pl us t a x e s e x c e p t
m a r k u p o n l y in New H a m p s h i r e and Oregon.
f. On leaded gas in Ne w Y o r k City.
SO UR C E : S t a t e Ta x G u i d e , All S t a t e s Unit, C o m m e r c e C l e a r i n g Ho use, Inc.
25
TABLE 18STATE PERSONAL INCOME TAX DATA
At January 1, 1983
F e d e r a 1 Steps Persona 1 Exempt I on
Inc. Tax Tax Rate 1 n or Cred i tb
State Deduct.a Min. On First Max. Over Range Single Dependent
H A W A I 1 No 2.25J $ 800 1 1 ,0!£ $ 50,800 I 1 $ 1,00QC $1 ,000
Ala. Yes 2.0 500 5.0 6,000 4 1 ,500 300A 1 as ka No personal income tax
Ariz. Yes 2.0 1 ,000 8.0 6,000 7 I ,729 1 ,038Ark. No 1 .0 2,999 7.0 25,000 6 17.50b, c 6b
Ca 1 i f . No 1 . 0 3, 1 20 1 1 .0 22,200 1 1 38.00b, c 12^Co 1o.d Yes 2.5 1,4 15 8.0 14, 143 1 1 1 ,203 1 ,203Conn.d No personal income tax
Del . Yes 1 . 4 1 ,000 15.5 50,000 1 5 600 600
Fla. No personal income tax
Ga. No 1 .0 750 6.0 7,000 6 1 ,500 700
Idaho No 2.0 1 ,000 7.5 5,000 6 (c ) (e ) (e)
III. No 2 . 5i flat rate 1 ,000 1 ,000
Ind. No 3.05t flat rate 1 ,000C 500
1 owa Yes 0.5 1 ,023 13.0 76,725 I 3 1 9b 1 4b
Kans . Yes 2.0 2,000 9.0 25,000 8 1 ,000 1 ,000
Ky. Yes 2.0 3,000 6.0 8,000 5 20^ 20b
La. Yes 2.0 10,000 6.0 50,000 3 6,000 1 ,000
Me. No 1 .0 2,000 10.0 25,000 8 1 ,000 1 ,000
Md. No 2.0 1 ,000 5.0 3,000 4 800 800Mass.d No 5$ flat rate + 7. 5% surtax 2,000C,e 700
Mich. No 6.35J f 1 at rate 1 ,500C 1 ,500
Minn. Yes 1 .6 667 16.0 36,632 12 67b,c 67b
Miss. No 3.0 5,000 5.0 10,000 2 6,000 1 ,500
Mo. Yes 1 .5 1 ,000 6.0 9,000 1 0 1 ,200c 400
M o n t . Yes 2.0 1 ,200 1 1 .0 41,100 10 940e 940Neb. No 11% of adjusted federal liability
N e v . No state i ncome taxN. H. No 5.0J of i nterest and d i V i dend i ncome over $600N. J . No 2.0 20,000 3.5 50,000 3 1 ,000 1 ,000N. M. No 0.7 2,000 7.8 100,000 1 8 1 ,000 1 ,000N. Y. No 2.0 1 ,000 14.0 23,000 1 3 800C 800N. C. No 3.0 2,000 7.0 10,000 5 1 , 1 00 800N. D. Yes 1 .0 3,000 7.5 30,000 6 1 ,000 I ,000Oh io No 0.5 5,000 5.0 100,000 8 650 650Okla. Yes 0.5 2,000 6.0 15,000 7 1 ,000 1 ,000Ore. Yes 4.2 500 10.8 5,000 7 1 ,000 1 ,000Pa . No 2.2% flat rate
R. 1 . No 2 \ ,9% of adj usted federa 1 liability 1 ,oooc 1 ,000S. C. Yes 2.0 2,000 7.0 10,000 6 800 800S. D. No personal income tax
T e n n . No 6.OJ on dividend and interest incomeTexas No state income tax
Utah Yes 2.75 750 7. 75 3.750 6 750 750V t . No 2A% of fe d e r a 1 1 i ab i 1i ty + 4. 16j 1 ,000C I ,000Va . No 2.0 3,000 5.75 12,000 4 600 600Wash. No state income tax
W. Va. No 2. 1 2,000 9.6 200,000 24 700 700
Wise. No 3.4 3,900 10.0 5 1 ,600 8 20b,^ 20^
Wyo. No state i ncome tax
D. C. No 2.0 1 ,000 I 1 .0 25,000 10 750C 750
a. Generally limited to federal taxes paid on income taxed by the state;
maximum 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
relieve the burden of taxes other an income taxes; i.e., sales, property,
and/or local income taxes. Limited to elderly in some states. Adjusted
for inflation in Arizona, California, Colorado, Iowa, Minnesota, Montana,
and W i scons i n .
d. Additional rates: Colorado, 2% on interest and dividends over $15,000;
Connecticut, graduated tax levied on dividends If federal adjusted gross
Income exceeds $20,000; Massachusetts, IOJ on interest, dividends and
cap I taI ga i n s .
e. No exemptions for joint returns. Federal zero-bracket amount
permitted in Idaho.
SOURCE: State Tax Guide, All States Unit, Commerce Clearing House, Inc.
26
TABLE 19STATE CORPORATION NET INCOME TAXRates and Estimated Burdens on Selected Incomes
January 1, 1983
S t a t e / F e d e r a 1 Net E s t i m a t e d State Income Tax
C o r p o r a t i on O p e r a t i n g on Net T a x a b 1e Inc ome^ of
State Ta x D e d u c t i b l e Tax Rate Lossb $5,000 $50,000 $ 5 0 0,000
H A W A I 1 Y e s / N o 5 .8 5$ to $ 25 ,000
6 . 4 3 5 $ o ve r $25,000 C F- 15, CB- 3 $ 276 $ 2,886 $ 30.092
Ala. N o/ Yes 5.0$ 210 2,025 135 ,000
A l a ska N o/ No 1$ to $ 10,000
9.4 $ ove r $90,000 C F- 15, C8- 3 50 1,500 43,040
Ar i z . No/Yes 2.5$ to $1 ,000
10.6$ o ve r $6,000 CF-5 196 3,974 2 8, 070
Ark. No/No 1 $ over $5, 000
6$ o ve r $2 5,000 CF- 3 70 2 ,4 40 2 9, 440
Cali t. No/No 9.6$ -- 480 4, BOO 40,000
Co 1 o . No/No 5.0$ CF-15, C0- 3 200 2, 125 24,500
C o n n . No/No 10.0$ CF-5 500 5,0 00 50,000
Oei . N o/ No 8.7$ CF-15, CB- 3 435 4,350 45, 500
Fla. No/No 5.0$ CF-7 250 2,500 25, 000
Ga. No/No 6.0$ CF- 7, CB-5 300 3,000 30,000
Idaho No/No 7.7$ CF- 5, C B- 5 385 5,850 38,500
III. No/No 4.0$ + CF-15. CB -3 525 3,250 32,500
Ind. No/No 7$ CF-15, CB- 3 350 3,5 00 35.000
1 owa N o / Yesa 6$ to $25,000
12$ ov er $ 2 5 0,000 C F- 15, CB- 3 276 3, 1 50 52,500
Ka . No/No 4 .5 $ to $25,000
6 . 7 5 $ o v e r $ 2 5 ,000 C F- 7, C B- 3 225 2,813 33,188
Ky. N o / N o 3$ to $25,000
6$ o ve r $ 100 ,000 CF-15, CB-3 150 1 ,750 28,250
La. No/ Yes 4$ to $ 25 ,000
8$ o v e r $ 2 0 0,000 CF- 5, CB-3 168 1,813 19.430
Me. No/No 4 .9 5$ to $25,000
6 . 9 3 $ o ve r $ 2 5 ,000 CF-15, CB-3 248 2 , 970 34, 1 55
Md. No/No 7.0$ CF-15, CB-3 550 3,500 35,000
M a s s . N o/ No 8. 33$ CF-5 4 1 7 4, 165 41,650
Mich. N o/ No Spe cial b u s i n e s s tax of 2 . 35$ levied in lieu of c o r p o r a t e in co me tax
Minn. N o/ No 6$ to $ 25 ,000
12$ o v e r $25,000 CF-5, C B- 5 300 4,500 58,500
Miss. N o / N o 3$ to $5,000
5$ o ve r $10,000 CF-5 150 2 ,3 50 24,850
Mo. Ye s / Y e s 5.0$ CF- 15, CB- 3 200 1 ,929 12,857
M o n t . No/ No 6. 75$ CF-7, C B- 3 558 3,375 33,750
N e b . Y e s / N o 4. 6$ to $50,000
6 .3 $ ove r $50,000 CF-15. CB-3 225 2,2 50 30,600
Ne va da No state c o r p o r a t i o n income tax
N. H. No/ No 9.08$ — 454 4,5 40 45.400
N. J . No/ No 9. 0$ - - 450 4,5 00 45,000
N. M. Y e s / N o 4.8$ to $ 1 , 0 0 0.000
7 .2 $ ove r $ 2 , 0 0 0 , 0 0 0 C F- 15, CB- 3 240 2,400 24 ,000
N. Y. N o/ No 10.0$ C F- 15, CB- 3 500 5,0 00 50,000
N. C. No/ No 6.0$ CF-5 500 5,000 30,000
N. D. No/ Yes 2$ to $3,000
7$ over $50,000 CF-7. CB-3 96 1 ,820 28,590
Oh i o No/ No 4 .6 $ + 0 . 1 1 $ s u r
tax to $25,000
8$ F 0 .2 2$ s u r
ta x o v e r $25,000 CF-5 192 2 ,7 78 36, 1 M
Okla. Ye s / N o 4.0$ CF-ID, CB-3 192 1 .923 19,231
Ore. No/ No 7.5$ CF-5 375 3, 750 37,500
Pa. No/ No 10.5$ CF-2 525 5,2 50 52,500
R. 1 . N o/ No 9.0$ CF- 15, C B- 3 450 4 ,5 00 45,000
S. C. N o/ No 6.0$ CF -7 for new
b us i n es ses 500 3,0 00 50,000
S. D. No state c o r p o r a t i o n income tax
Tenn . N o/ No 6.0$ CF -5 500 3,0 00 30,000
T exas No state c o r p o r a t i o n income tax
Utah No/ No 4 .65$ CF- 5, CB-3 233 2,3 25 23,250
Vt. Ye s / N o 5$ to $ 10,000
7. 5$ ove r $25 0,000 CF-15, C B- 3 258 2,944 50,095
Va. Y e s / N o 6.0$ CF-15, C B- 3 300 3,0 00 50,000
Wash . No state c o r p o r a t i o n income tax
W. Va. N o/ No 6 .0 $ + 15$ s u r
ta x to $ 5 0 ,000
7.0$ + 15$ s u r
tax ove r $ 50 ,000 C F- 15, C 8- 3 545 3,4 50 52,775
Wise. Y e s / N o 7.9$ + 10$ s ur tax CF-5 435 4, 345 4 3, 450
W y o . No state c o r p o r a t i o n income tax
D. C. N o/ No 9 .0 $ + 10$ surtax -- 495 4,9 50 49,500
a. D e d u c t i o n li mited to federal tax on income t a x e d by the state, e x c e p t In Utah. Further
limited in Iowa to 50 $ of federal t ax es paid.
b. N u m b e r of years c a r r i e d f o r ward a n d / o r c a r r y b a c k of net o p e r a t i n g loss; c a r r y b a c k s u s u
all y limited to e n a c t m e n t year. Som e S T a t e s a l s o g ra nt ne w b u s i n e s s e s fu r t h e r relief.
c. "Net t a x a b l e in come" is income net of all d e d u c t i o n s an d e x e m p t i o n s e x c e p t any a l l owed
for fed eral or s ta te c o r p o r a t e income t ax es paid.
d. A d d ition al personal p r o p e r t y r e p l a c e m e n t ta x on net income.
SOURCE: S ta te Tax Guide, A M S ta tes Unit, C o m m e r c e C l e a r i n g House, Inc. E s t i m a t e d tax
lia bilit y c o m p u t e d by t he Tax F o u n d a t i o n of Hawaii.
27
REAL PROPERTY VALUATIONS IN HAWAIIFiscal 1983 — By Counties*
(Dollars in Thousands)
TABLE 20
Type of Property Mono 1uIu Mau I Hawa I i Kaua i Tota I Percent
Homes : Fee
L e a s e h o 1d
Government: Federal
State Counties
PubI ic Uti 1 ities'^
Miscellaneous Exempted
All Others
$ 5,242,652
2, 587,01 3
1,252,426
2,031,699
678, 2 1 4
126,00 1
979,320
9,064,722
$ 719,631 41,043
4, 1 74
97,972
49,825
12,421
66,063
2,610,496
$ 664,320
39,854
11,423
234, 1 1 4
27,844
10,377
78,051
1,769,902
$ 256,091
4,709
5, 367
36,000
15,273
1 ,631
22,492
890,705
$ 6,882,694
2,672,61 9
1,273,390
2,399,785
771,156
150,430
1 , 145 , 926
14,335,825
23.23
9. 02
4. 30
8.10
2.60
0. 50
3.87
48. 38
Total Gross Valuations $21,962,047 $3,601,625 $2,835,885 $1 ,232,268 $29,631,825 100.00
Exempt Properties
Government
Public Ut i 1 i t i es^
Homes : Fee
L e a s e h o 1d
Others'^
$ 4,012,421
126,001
1,232,630
516,571
979,320
$ 155,351
12,421
186,912
10,399
66,063
$ 284,908
10,377
258,453
15,750
78,05 1
$ 58,408
1,631
99,048
2, 1 53
22,492
$ 4,511,088
150,430
1,777,043
544,873
1,145,926
1 5. 22
0. 50 6. 00
1 .84
3. 87
Sub-Total Exemptions $ 6,866,943 $ 431,146 $ 647,539 $ 183,732 $ 8,129,360 27.43
T a x a b 1e V a 1ues
Less 6 0 % of Appeals
$15,095,104
56,854
$3,170,479
19,760
$2,188,346
7,490
$ 1,048,536
20,529
$21,502,465
104,633
72. 57
0.35
Net T a x a b 1e V a 1ues $15,038,250 $3,150,719 $2, 180, 856 $ 1,028,007 $21,397,832 72.22
00
a. Gross valuations assessed at approximately 6 0 % of market value.
b. Owner occupied homestead. Basic exemption $12,000; for those 60 and over, $24,000; for those 70 andover, $30,000.
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; nonprofit labor unions, corporations, societies and associations; and the Hawaiian Homes Commission.
SOURCE: Reports of the Property Technical Office, Reai Property Assessment Division, Department of
Finance, City and County of Honolulu, State of Hawaii.
TRENDS IN REAL PROPERTY TAX BASEState of Hawaii: By Counties^
(In Thousands)
TABLE 21
F i sea I Year Honolulu Mau I Ha wa I I Kau a I A I I CountIes^
I 983Residential
Apartment
HoteI/Re sort
Commerc I a I
Indu str I a I
Ag r i cu I tu ra I
Con servat i on
Land Bl dg Land
Bldg Land Bldg
Land Bldg Land Bldg Land
Bl dg Land Bldg
$(15, 038,250) 5,288,686 I , 8 I 3 , 67 6
898,692
2,3 62,04 1
I 88, 695 652,659 843,434
I,526,045 822,3 I 6 435,574
139,825 46,054
13,351 7,202
$ (3, I 50,7 I 9) 698,325
216,829 27 I ,779
,012,884
129,861 143,098 I 00, 295
7 I ,880 61,417
67, 025 273,024
91 ,848 10,146 2,308
$ ( 2 , 180,856) 430,894
201 , 589 93,222
269, 653 20,24 I 128,785 68,562 82, I I 4
3 2, 93 7 53,388
626,295 I 45, 595 25,213 2,368
$( I , 028, 007 ) 217,007 134,147 I 14,728
291 ,63 I 27,825
56, I 66 30,585 41,134 9,645 14,667 59,052
I 9,520 I 0,47 I
1 ,429
$(21 ,397 ,832 )
6,634,912 2,366,24 I I,378,421
3 , 936,209 366,622
980,708 I,042,876 I ,721, 173
92 6,3 I 5 570, 654
I, 098, I 96 303 , 017
59,181 13,3 07
1 982 12,450,841 2,894, 17 1 1 ,739, 23 1 849, 493 17, 933 ,7361 98 1 1 0,592,009 2,226,755 1 ,368, 875 644,002 14,831,6411 980 9,404,213 1 , 77 7 , 127 1,191,372 535, 460 12,908,1721 979 8,706,464 1,265,848 1 , 07 4, 68 5 484,487 11,531,4841 978 7 , 805, 950 961,686 934, 429 412,706 10,114,7711 977 7,568,023 92 0,3 62 916,666 401,301 9,806,3521 976 6, 683,685 816,168 904,044 370,209 8,774 , 1061 975 5,462,341 594,807 771,689 299,543 7,128,3811 974 4, 546, 53 1 437,146 629,326 222,052 5,835,056
NOTE; Detail may not add due to rounding.
a. Net assessed valuations for tax rate purposes certified by the Director of Taxation as 60? of marketvalue after fiscal year 1976; prior years adjusted to 60? basis.
b. Excludes federal leased property assessable to lessee but not Included for tax rate purposes ofapproximately $2.1 million for Honolulu and $171,400 for Hawaii.
SOURCE: Compiled by the Tax Foundation of Hawaii from reports of the Property Technical Office, Real
Property Assessment Division, Department of Finance, City and County of Honolulu and Tax Research and Planning Office, Department of Taxation, State of Hawaii.
TRENDS IN REAL PROPERTY TAX COLLECTIONSState of Hawaii: By Counties
TABLE 22
Fiscal Year Honolulu Mau I Hawa i i Ka ua i A I I Count i es
1983 (Est.)3
Re s ]dent I a I
Apartment
HoteI/Resort
Comme rc i a I Industrial
AgrIcuIturaI ConservatI on
$(202,072,039) $(23,630,394) $(36,386,847) $(14,892,061) $(276,981,341)
87,406,567
43,462,862 12,813,821
36,087,165 19,157,665
2,830,937
313,022
6,863,655
9,634,973 2,047, 193
1,291,313 963,315
2,736,540
93,405
10,716,679
5,686,504
2,281,210
2,450,758 I ,385,054
I 3,380,046 486,596
5,005,595
5,892,206 I,335,457
I,009,075 352,524
I ,124,654 172,550
109,992,496
64,676,545 18,477,681
40,838, 31 I 21 ,858, 558
20,072,177
I ,065, 575
1982 198 1 I 980
I 979
1978 1977
1976
I 975 1974
189,838,546 166,301,144
145,002,528
135,047,817
120,707,945
114 , 326,276
M 7 , 124,I 33 98,225,109 96,624,744
21 ,804,283 16,661,599 I I ,626,644
12,055,703 I I ,577,622 I I ,725,735
I I ,896,154
9,828,053
7,842,451
30,301 24,797
21 ,602 19,821
16,982
16,943 18,781 15,621
I 3,276
,000 ,746
,726 ,901
, 147 ,416
,089
,740
,493
12,453,733 9,496,130
7,977,389
7,408,160 6, 148,490 6,207,789
5,982,956
4,992,839
4, I 18,448
254,
217,
186, 174,
155, I 49,
I 53,
128, 121 ,
397,562 256,619
209,287 333,581
4 I 6,204 203,216
784,332 667,741
8 6 2 , I 36
NOTE: Detail may not add due to rounding.
a. Totals include tax on certain federal leased property not allocated by class, but excludes minimum tax.
SOURCE: Compiled by the Tax Foundation of Hawaii from reports of the Property Technical
Office, Real Property Assessment Division, Department of Finance, City and County
of Honolulu, and the Department of Taxation, State of Hawaii.
TABLE 23TRENDS IN REAL PROPERTY TAX RATES
State ot Hawaii: By Counties (Rates tor $1,000 Taxabie Vaiues)
Fiscal Year Mono 1u 1u Mau 1 HawaIi Kaua I Average®
1983 Average Rate $13.43 $ 7.50 $16.68 $14.49 $12.94Res 1 dent 1 a 1 Land 1 1.75 7.50 17.90 14.50 1 1 .79
Improv. 1 3. 93 7.50 14.90 14.50^ 13.42Apa rtment Land II . 75 7.50 17.90 14.50 1 1 .56
Im prov. 13. 93 / . 50 14.90 14.50 12.38Commerc1 a 1 Land 15.23 7.50 17.90 14.50 14.61
1m prov. 15.23 7 . 50 14.90 13.75 14.861ndu str la 1 Land 15.23 7. 50 17.90 14.50 14.80
Improv. 1 5. 23 7.50 14.90 14.50 14.27AgrIcu1tu ra1 Land 1 5.23 7.50 17.90 14.50 14.79
Improv . 1 5.23 7.50 14.90 13.75 12.63Hote1/Resort Land 15.23 7.50 17.90 1 5. 90 12.69
Improv. 15.23 7.50 1 4. 90 15.90 14. 10Con servatI on Land 15.23 7.50 1 7. 90 14.50 14.91
Improv . 15.23 7.50 14.90 14.50 13.75
1 982 Average Rate I 5.23 7.50 17.90 14.50 14.211 981 II II 15.23 7.50 17.90 14.50 14.281980 " " 15.23 6.47 17. 90 14.50 14.25197 9 II II 15.23 9.09 17.90 14.50 14.781 978 II II 15.37 1 1 .96 17.90 14.50 15.251 977 II II 15.37 12.50 17.90 14.50 15.31! 976 II II 1 5.37 12.50 17. 90 14.50 15.341 975 II II 15.37 14.00 17 . 90 14.50 15.311 974 II II 17.71 15.00 17.90 15.50 17.44'973 11 11 17.71 15.00 17.90 15.00 17.44
a. :State average rates computed by d!v Id I ng "taxes to be ra I sed" by total countytaxab1e values
b. Rate applicable to two/more family residential units. Single family residential units rate Is $13.75 per $1,000 assessed valuation.
SOURCE: Complied by the Tax Foundation of Hawaii from reports of the Property Technical
Off-Ice, Real Property Assessment Division, Department of Finance, City and County of Honolulu and the Department of Taxation, State of Hawaii.
30
CHART 6SOURCES OF COUNTY GOVERNMENT REVENUE
Percentage Distribution — By Counties Fiscal Year — 1982
TAXESLiquid Fuel Tax
I Motor Vehicle Weight Tax
NON’TAX REVENUES
Real Property Tax
Other taxes
1 State GrantsI Departmental Earnings
Federal Grants Other Revenues
0% 10% 20%
SOURCE: Tables 24-27.
60%
TABLE 28TAXES LEVIED IN HAWAII
As of January 1, 1983
KIND OF TAX. LEGAL REFERENCE, BRIEF DESCRIPTION AND REVENUE DISTRIBUTION- REPORTS DUE & % OF TOTAL COLLECTIONS*PERSONAL INCOME TAX {Chapter 235) - On net incomes of individuals.- Rates are: first $800, no tax; next $500, 2.25%; next S500, 3.25%; next $500, U.5%; next S500, 5%; next $1,000, 6.5%; next $2,000, 7.5%; next $5,000, 8.5%; next SL,000, 9.5%; next $6,000, 10%; next $10,000, 10.5%; and over $30,800, 11%. Capital gains taxed at maximum u.u%. Deductions generally follow federal law; including among others, state and local taxes (federal taxes not deductible), contributions, interest paid, medical expenses, union and professional dues. Exemptions are: individuals,$1,000 per personal exemption (double for those over 65); blind, deaf, or disabled persons, $7,000; estates, $400; simple trusts, S200; complex trusts, $80; and 1st $500 income from service as a military reservist. Military pay of residents is taxable. Joint returns with split income permitted. Taxes withheld by employers; other taxpayers must file estimated income returns and pay estimated taxes quarterly. Distribution: State general fund.Individual credits based on adjusted gross income and granted to resident taxpayers are inversely graduated from a maximum of $48 per qualified exemption when AGI is less than $5,000to $8 when AGI is from $14,000 to $19,999. Additional credit of $50 per qualified exemptiongranted to renters with AGI of less than $20,000. Credits (double for those 65 and over) are deducted from tax liability and refunds are granted when credits exceed liability.CORPORATE INCOHE TAX (Chapter 235) - On net income of corporations up to $25,000 at 5.85%, and 6 .435% over $25,000. Capital gains rate is 3.08%. Deductions include bad debts,’ depreciation, business expenses, interest on loans, losses from operations (carried backward three years and forward five years), and state and local taxes (federal income taxes are not deductible). Distribution; State general fund.A credit of 4% of the selling price of glue, solvents and paints is granted if the productshave been treated to deter abuse by inhalation.
IIJiiERITAJCE 6 ESTATE TAXLl; (Chapter 23(j) - On shares of net estates having situs in hawaii. dequests to: 1) spouse, 3300,000 exempt, rates graduated from 2% on first remaining $25,000to 37,750 plus 7% of remaining amounts over 3300,000; 2) parent, child, grandchild or adopted child exemption 3150,000, rates graded from 3% on first $25,000 to $8,500 plus 8% on amounts over 5150,000; 3) all others, $5,000 exempt, rates graded from 3% on first $20,000 to $0,COO plus 10% on amounts over 3145,000. Estate tax incorporating the 80% credit allowed by the federal tax is imposed. Chapter 236 repealed after 6/30/33; replaced with estate tax equal to federal credit for state death ta:<es. Distribution: State general fund.GENERAL EXCISE (Gross Income) TAX (Chapter 237) - On gross income, gross receipts, or gross proceeds of all business activities at following rates: 0.5% on wholesaling, intermediary services, manufacturing, producing, canning, and blind, deaf or totally disabled persons; 0.15% on insurance solicitors; 4% on retail sales of goods, services, and other activities.^ Distribution; State general fund (except on fuel to State highway 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 15th day of following month. Estimates of income on 20th of April, June, September and January.
20th day of 4th month after end of income year. Income estimates due 20th of September and January.
Executor or administrator to decedent’s estate to file a return. Payment is due within 18 months after death.
Monthly by the end of the following month. Annual summary and reconciliation return by 20th day of 4th month following the tax year.
Monthly by the end of the following month.
On or before April 20th.
PUBLIC UTILITY FRANCHISE TAX (Chapter 240) - On gross operating income of certain public utilities (electric and gas companies) at 2.5% rate. Distribution: Countv hiehwav funds.
One month after end of calendar year.
1 .25%
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.
April 20, or 20th of 4th month after fiscal year ends. Other installments due 20th of 2nd, 5th, and 8th months.
0 .28%
FUEL TAX (Chapter 2»*3) - On distributors at 13.5C per gallon in all counties except iJonolulu County where rate is 15.04 for highway use (includes 8.54 state tax) except LPG at 2/3 of rates. Off-highway rates for diesel, LPG and aviation fuel at 14 per gallon. Agricultural equipment ’ refunds on gasoline for off-highway use granted. Distribution: Aviation to state airnort fund; small boat fuel to boating special fund; county tuel to county highway fund; and balance to state highway fund.
Monthly on or before end of following month. 3.81%
LIQUOR TAX (Chapter 244) - On dealers at 20% of wholesale price. Distribution: State general fund.
Monthly on or before end of following month.
0 .56%
TOBACCO TAX (Chapter 245) - On wholesalers at 40% of wholesale price of all tobacco products. Distribution: State general fund.
Monthly on or before end of following month.
1.02%
PROPERTY TAX (County Ordinances) - On real property, land and improvements. Assessments at 100% of "fair market value." Maximum exemption for owner-occupied homes is $20,000, with multiple exemptions allowed for those over CO. Various rates for land, improvements, amJ classes of property. Average fiscal year 1983 rates peo” $1,000 net assessed value are: Oahu $13.43; Maui $7.50; Hawaii $16.68; and Kauai $14.49. Personal property not taxed.Distribution: Respective county general f-inds.
Assessment notices to taxpayer by March 15. Appeals filed by April 9. Tax base and rates certified by May 1. June 20 last day to amend rates. Semi-annual payments.
18.50%
CONVEYANCE TAX (Chapter 247) - On actual and full consideration paid for the transfer of realty, including leases and subleases, a tax of 54 per $100 is imposed. Minimum tax on each transaction is $1.00. Certain exemptions allowed. Distribution: State general fund.
Not later than 90 days after the taxable transaction.
0 .10%
MOTOR VEHICLE WEIGHT TAX (Chapter 249) - On weight as follows: Oahu, commercial vehicles, 1.54/lb.; passenger vehicles, .754/lb.; minimum $12 annually on motor vehicles, $1 on other vehicles, Hawaii and Maui counties, commercial 1.04/lb.; passenger .54/lb, and a S6 minimum on motor vehicles. Kauai, commercial 2.04/lb.; passenger .754/lb. with a $12 minimum. State tax of 0.454/lb. and $2 annual minimum. Distribution: State tax to state highway fund, and county tax to respective county highway funds.
Variable by month. 1.73%
INSURANCE PREMIUMS TAX (Chapter 431) - In lieu of general excise and net income taxes, on gross premiums as follows; life insurance, 1.918% for domestic and 3.197% for foreign firms; surplus lines brokers, 4.68%; casualty and other insurance, 2.9647% for domestic and 4.2824% for foreign firms. Cash surrender values not deductible. Ocean marine insurance 0.8775% of gross underwriting profits. Distribution: State general fund.
Monthly, quarterly, or annually, depending on prior year's liability.
2.0 1%
LICENSES, FEES A)(D 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.
0 .96%
a. Legal reference is to Hawaii Revised Statutes (1968), as amended.b. Based on fiscal 1982 State and county tax collections (see Table 13), 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.
OPERATING REVENUES'* — CITY AND COUNTY OF HONOLULUSelected Fiscal Years
TABLE 24
S o u r c e of R e v e n u e 1 982 1981 1 9 80 1 97 7 1 972
T a x e s
Rea l P r o p e r t y $ 1 8 9 , 8 3 8 , 5 4 6 $ 1 6 6 , 3 0 1 . 1 4 4 $ 1 4 5 , 0 0 2 , 5 2 8 $1 1 4 , 3 2 6 , 2 7 6 $ 8 0 , 4 4 0 , 2 1 6
L I qu Id F u e 1 1 4 , 8 9 8 , 5 6 9 1 5 , 2 4 8 , 1 0 9 I 1 , 9 9 8 , 3 4 6 8 , 3 3 7 , 7 5 2 7 , 2 0 7 , 2 4 7
U t i l i t y F r a n c h i s e 1 4 , 5 5 0 , 6 8 4 9 , 1 5 5 , 2 8 6 7 , 3 2 8 , 9 2 8 5 , 0 0 9 , 0 5 0 2 . 0 7 7 . 0 3 6
M o t o r V e h i c l e W e i g h t I 1 , 0 1 5 , 3 1 8 1 1 ,0 7 1 ,612 1 0 , 6 7 2 , 6 0 2 t o , 1 1 6 , 5 1 3 8, 92 6, 4 93
S u b - T o t a l T a x e s $ 2 3 0 , 3 0 3 , 1 1 7 $ 2 0 1 , 7 7 6 , 1 5 2 $ 1 7 5 , 0 0 2 , 4 0 4 $ 1 3 7 , 7 8 9 , 5 9 1 $ 9 8 , 6 5 0 , 9 9 2
L i q u o r , L i c e n s e s i F e e s $ 1 , 1 4 6 , 4 0 5 $ 1 , 0 8 0 , 9 9 0 $ 1 , 7 1 9 . 8 2 2 $ 1 , 1 5 7 , 2 1 0 $ 7 5 7 , 6 6 6
P a r k i n g M e t e r F e e s 2 , 6 0 6 , 2 6 9 2 , 5 0 6 , 2 6 1 2 , 4 1 5 , 3 5 1 1 , 6 0 2 , 8 0 4 1 , 7 1 4 , 4 6 5
O t h e r L i c e n s e s i P e r m i t s 4 , 8 3 4 , 0 5 6 8 , 3 6 3 , 2 6 4 3 , 6 6 2 , 1 8 5 3 , 6 5 8 , 6 0 4 2, 5 4 5 , 6 1 0
F I n e s , F o r f e its. E t c . 1 0 8 , 5 0 9 7 5 , 8 8 3 7 7 , 1 0 3 6 4 , 3 8 3 7 7 , 2 3 6
D e p a r t m e n t a l E a r n i n g s ^ 4 6 , 7 3 3 , 7 1 1 3 3 , 3 6 8 , 0 9 1 3 0 , 2 0 8 , 3 4 8 1 2 , 4 5 0 , 5 5 6 7 , 8 7 3 , 2 2 5
5 t ? + e Gr^.ptsP e n s i o n e r s __ __ __ 4 3 8 , 4 8 8
A c t I55C 7 , 7 3 4 , 4 1 6 7 , 7 3 4 , 4 1 6 7 , 7 3 4 , 4 1 6 7 , 7 3 4 , 4 ) 6 8 , 7 8 5 , 6 6 4
O t h e r s 1 , 1 8 3 , 8 9 0 1 , II2 , 8 4 7 1 , 1 9 0 , 7 1 3 2 , 6 9 5 , 0 7 9 6 0 7 , 5 3 5
S u b - T o t a l S t a t e G r a n t s $ 8 , 9 1 8 , 3 0 6 $ 8 , 8 4 7 , 2 6 3 $ 8, 9 2 5 , 1 2 9 $ 1 0 , 4 2 9 , 4 9 5 $ 9 , 8 3 1 , 6 0 7
F e d e r a 1 G r a n t s $ 6 3 , 4 5 4 , 8 3 4 $ 9 0 , 7 8 3 , 04 6 $ 9 2 , 0 7 3 , 6 6 0 $ 9 2 , 7 7 5 , 7 6 2 $ 2 0 , 6 4 2 , 5 4 0
H a w a i i H o u s i n g A u t h o r i t y 1 2 4 , 0 6 8 2 3 0 , 4 0 8 3 4 4 , 1 0 1 2 2 7 , 6 1 4 1 7 2 , 7 1 9
L an d 5 a 1es - - - - - - - - 5 0 4 , 1 7 0
M i seel 1a n e o u s 1 4 , 4 7 2 , 1 0 0 2 1 , 0 6 9 , 4 7 2 1 0 , 2 7 9 , 3 6 8 4 , 8 5 6 , 4 4 2 2 , 9 5 0 , 1 6 6
T O T A L ___________________________________ $ 3 7 2 , 7 0 1 , 5 7 5 $ 5 6 8 , 1 0 0 , 8 3 0 $ 3 2 4 , 7 0 7 ,471 $ 2 6 5 , 0 1 2 , 4 6 2 $ 1 4 5 , 7 2 0 , 4 7 6
N O T E : T o t a l s m a y n o t a dd to d e t a i l d u e to r o u n d i n g .
a. E x c l u d e s loa n, b on d, r e v o l v i n g , i m p r o v e m e n t d i s t r i c t , a n d t r u s t f u n d s , a n d B o a r d of W a t e r
Su pp ! Y r e v e n u e s .
b. I n c l u d e s r e n t a l s . I n t e r e s t , a nd o t h e r e a r n i n g s .
c. A c t 155, S L H 1955 r e p l a c e d g e n e r a l e x c i s e t ax s h a r i n g w i t h s t a t e - a i d g r a n t s b as ed on e a c h
c o u n t y ' s " r e l a t i v e f i s c a l c a p a c i t y a nd r e l a t i v e f i s c a l n e e d " a s d e f i n e d by t h e l e g i s l a t u r e .
A m e n d e d in 1973 to p r o v i d e f i x e d g r a n t s e qu al to t h e a m o u n t g r a n t e d In 197 2 u n l e s s a c o u n t y
f u n c t i o n is s u b s e q u e n t l y i n c o r p o r a t e d a s a s t a t e 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 F i n a n c i 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 25OPERATING REVENUES^ — COUNTY OF MAUI
Selected Fiscal Years
S o u r c e of R e v e n u e 1902 1981 198 0 1977 1972
T a x e s
Re a 1 P r o p e r t y
L i q u i d FueI
Ut i 1 Ity F r a n c h i se
M o t o r V e h i c l e W e i g h t
$2 1 , 8 0 4 , 2 8 3
1 , 8 1 7 , 9 3 7
6 7 6 , 8 8 5
1 .691 ,76 3
$ 1 6 , 6 6 1 , 5 9 9
1 ,583, 371
5 5 1 . 3 3 0
1 , 1 7 4 , 5 2 9
$1 1 , 6 2 6 , 6 4 4
I , 6 2 2 , 4 4 5
4 1 2 , 4 8 2
1 , 147,1 18
$1 1 , 7 25 , 735
1 , 3 76 . 178
2 4 2 , 8 7 1
9 8 3 , 1 2 2
$ 5 , 2 3 6 . 4 2 4
9 1 9 , 3 1 9
9 5 , 4 4 2
6 7 3 , 8 9 1
S u b - T o t a l T a x e s $ 2 5 , 9 9 0 , 8 6 0 $ 1 9 , 9 7 0 , 8 3 7 $ 1 4 , 8 0 8 , 6 8 9 $ 1 4 , 3 2 7 , 9 0 5 $ 6 , 9 2 7 , 0 7 6
L i q u o r L i c e n s e s & Fee s
O t h e r L i c e n s e s & P e r m i t s
F i n e s , F o r f e i t s & P e n a l t i e s
D e p a r t m e n t Earnlngst>
S t a t e G r a n t s
$ 5 8 9 , 2 7 2
4 3 9 , 2 3 1
141 ,614
6 , 2 2 7 , 8 6 4
$ 5 1 5 , 2 0 2
7 6 0 , 7 5 5
7 , 0 8 9
5 , 4 4 3 , 4 4 6
$ 4 5 8 , 9 1 0
6 1 3 , 5 7 1
7 , 4 4 2
2 , 9 9 9 , 0 2 8
$ 2 7 8 , 0 9 8
4 2 7 , 6 1 8
7, 167
1 ,507, 149
$ 1 3 4 , 4 7 9
3 0 5 , 9 5 2
I ,365
1 , 4 2 3 , 0 9 7
P e n s i o n e r s
Ac t 155^
O t h e r s
2 . 9 9 4 , 4 7 4
2 , 0 4 0 , 2 3 8
2 , 9 9 4 , 4 7 4
2 , 6 2 6 , 2 3 2
2 , 9 9 4 , 4 7 4
2 , 0 2 5 , 0 9 9
2 , 9 9 4 , 4 7 4
3 . 3 5 7 , 9 3 8
1 8 1 , 6 4 5
3 . 0 0 1 , 2 5 2
9 5 5 , 6 9 6
S u b - T o t a l S t a t e G r a n t s $ 5 , 0 3 4 , 7 1 2 $ 5 , 6 2 0 , 7 0 6 $ 5 , 0 1 9 , 5 7 3 $ 6 , 3 5 2 , 4 1 2 $ 4 , 136, 57 3
F e d e r a l G r a n t s
H a w a i i H o u s i n g A u t h o r i t y
Mi s e e 1 1a n e o u s
$ 3 , 1 7 3 , 8 4 2
1 0 , 2 7 3
38 4 , 4 2 1
S 2 , 9 8 8 , 1 9 7
1 1 , 0 1 5
7 2 2 , 4 7 0
1 4 , 3 2 9 , 2 1 9
1 2 , 6 1 5
1 7 5 , 0 3 4
$ 4 , 9 2 9 , 5 1 5
7 , 6 2 7
6 7 9 , 7 3 5
$ -
9 , 9 1 6
1 0 5 , 4 3 9
T o t a 1 $41 , 9 9 2 , 0 9 7 $36,, 0 4 0 ^ 5 1 9 $ 2 8 , 4 2 4 , 0 8 2 $ 2 8 , 5 9 7 , 2 2 7 $ 1 3 , 0 4 5 , 8 9 7
N OT E: D e t a i l m a y n ot a d d t o t o t a l s d u e to r o u n d i n g .
a. E x c l u d e s loa n, b o n d , r e v o l v i n g , a n d c e r t a i n t r u s t f u n d s , a nd w a t e r r e v e n u e s .
b. I n c l u d e s r e n t a l s , i n t e r e s t , g a r b a g e c o l l e c t i o n c h a r g e s , a nd o t h e r e a r n i n g s .
c. A c t 155, S L H 196 5, r e p l a c e d g e n e r a l e x c i s e t a x r e v e n u e s h a r i n g w i t h s t a t e - a i d g r a n t s b a s e d
on e a c h c o u n t y ' s " r e l a t i v e f i s c a l c a p a c i t y a n d r e l a t i v e f is cal n e e d " as d e f i n e d by t he
l e g i s l a t u r e . A m e n d e d in 1 9 7 3 to p r o v i d e f i x e d g r a n t s e q u a l t o t h e a m o u n t g r a n t e d in 1972
u n l e s s a c o u n t y f u n c t i o n h a s b e e n i n c o r p o r a t e d as a s t a t e 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 F i n a n c i a l R e p o r t s , C o u n t y of M a u i , S t a t e of H a w a i i .
32
TABLE 26OPERATING REVENUES" — COUNTY OF HAWAII
Selected Fiscal Years
S ou rce of Revenue
Rea I Property
L iquid FueI Ut i I i ty Franch i se
Motor V e h icle Weight
$30,301, 000
2,0 13 ,661
I,284,200
I,600,555
$24 ,797, 745
2,0 1 2 , 0 8 6
I , 122,923
I ,62 8,142
$2 I ,602,726
2 , 0 50,50 2
87 2,030
I ,521, 350
$16,943, 416 1,1 17,547
6 00 ,810
I ,272,042
$ 9 .3 67,60 5
842,778
269,697
955,752
Tax es $3 5,199, 416_____$ 2 9 ,560, 896 $ 2 6 ,026, 608 $ 1 9 ,953, 815 $11 ,435,912
Liquor Licenses i Fees $ 43 0,859 $ 39 1,975 $ 33 1,848 $ 2 89 ,753 $ 1 70,503P a r king Meter Fees 39,773 37,671 38,203 48,661 44,470
O th er Licenses 4 Pe rmits 6 88 ,435 1 ,033,625 837,941 527,984 4 6 4 ,816Fines, For feits 4 Penaltie s 800 616 5.493 t ,285 325
Dep artme ntal Earnings ^ 4.285,23 4 3,666,55 0 2 , 6 96,10 6 1 ,50 0,466 9 5 2 ,080
State Grants
Pens I one rs -- -- -- -- 2 5 8 ,418Act 155= 4,327,83 4 4,327,83 4 4,327,83 4 4. 327.83 6 4,469,834Others 2,821,69 2 2,2 9 7 , 3 7 0 1,682 ,520 3, 1 14,685 202,974
Sub-Total State Grants $ 7 , 149, 526 $ 6 ,6 25,20 4 $ 6,010,35 4 $ 7,442,521 $ 4 ,9 31,22 6
Federal Gra nts $ 6,3 9 4 , 3 9 6 $ 7,984,50 7 $ 8,190,18 6 $10 ,189, 028 $ 734,441Hawaii H o u sing Authorit y 65, 169 50, 523 47,476 17,193 13,013Mi see 11aneous 730.135 729 ,574 337 ,880 124,281 2 64 ,748
Total $54 ,903, 743 $50,080, 939 $44 , 520, 1 77 $40 ,014, 988 $19,011,534
a. Excludes Loan, Bond, Rev olving, c e r tain Trust funds, and W at er Supply Revenues, Hilo Hospital, and Act 97 spe cial funds.
b. Includes rentals. Interest, c h a rges for cu l t u r e and rec reati on, highways and s t r e e t s , sewer,
sa nitati on, etc.
c. Act 155, SLH 1965 rep ealed general e xc ise tax sharing and aut h o r i z e d s t a te-ai d grants bas ed on each
co unty's " re lativ e fiscal ca p a c i t y and relative fiscal need" as defined by the legislature. Amended
in 1973 to provide fixed g ra nts equal to the amount g r a nted In 1972 unl ess a cou nty fun ction Is s u b
s eq uentl y inc orpor ated as a sta te function.
SOURCE: F i n ance Dir e c t o r ' s Annual Reports, C ou nty of Hawaii, State of Hawaii.
TABLE 27OPERATING REVENUES" — COUNTY OF KAUAI
Selected Fiscal Years
S o u r c e of R e v e n u e 1982 1981 1 980 1977 1972
T ax es
Real P r o p e r t y $1 2,. 4 5 3,773 $ 9 , 4 9 6 , 1 3 0 $ 7 , 9 7 7 . 3 8 9 $ 6 ,2 0 7 , 7 8 9 $3 ,21 6,861
L i q u i d Fuel 6 4 2 , 0 3 9 6 2 4 , 7 3 7 6 2 3 , 1 8 3 575,391 4 5 7 , 7 5 6
UtI 1 Ity F r a n c h I s e 7 5 5 , 0 4 2 6 6 7 , 4 6 8 5 0 2 , 2 5 6 292, 1 I 3 123,351
M o t o r V e h i c l e W e i a h t 1 ,. 0 4 5.707 1 .0 7 0 . 1 8 5 1 . 0 0 4.974 5 7 9 . 9 7 8 4 1 3 773
S u b - T o t a 1 i \ 4,. 0 9 6.556 SI 1 .8 5 8 . 5 2 0 $ 1 0 . 1 0 7 . 8 0 2 i 7 .65 5.271 $4 .191.741
Liquor, L i c e n s e s , Fees 241 ,576 2 1 6 , 4 9 8 1 91 ,666 1 1 9 , 7 4 8 6 2 , 2 0 9
O t h e r L i c e n s e s & P e r m i t s 2 5 1 , 6 5 2 47 7 , 6 5 4 3 9 6 , 7 3 6 126,774 9 3 , 7 3 4
Fin es, F o r f e i t s A P e r m i t s 6 , 0 1 7 1 0, 633 6,51 7 3. 166 1 76
D e p a r t m e n t s 1 E a r n i n g s ^ 3,, 197,780 2 , 8 8 1 , 8 8 9 1,9 2 5 , 9 7 0 1, 0 4 5 , 6 3 6 4 3 5 , 9 5 0
S t a t e G r a n t s
P e n s i o n e r s - - — -- - - 88 , 4 7 7
S a l a r y AdJ u s t m e n t s — — - - - - - -
Act 155= 5;, 1 16,521 3. I 16,321 3 , 1 16,32 1 3 . 190,821 3 ,190,821
Ot h e r s 32 7 . 0 1 5 3 7 5 . 6 6 8 45 6 , 172 1. 127.457 96.471
Sub - T o t a l S t a t e G r a n t s $ 5 . 4 4 3.336 $ 3 , 4 9 1 . 9 8 9 $ 3 , 5 5 2 . 4 9 3 $ 4 .3 1 8 , 2 5 8 $3 .3 7 5 . 7 6 9
Fe deral G r a n t s $ 3 ,74 8,001 $ 3 , 6 6 0 , 4 6 5 $ 3 , 4 5 2 , 4 4 2 $ 2 ,958,871 $ 4 1 , 8 7 8
M [ se e 1 1 a n e o u s 4 0 7 , 6 5 0 1 , 9 2 6 , 5 7 6 541 ,454 2 8 6 , 8 6 7 1 0 2 ,938
Tot a 1 $26 , 1 92 ,568 $ 2 4 , 5 2 4 , 2 2 4 $20. 1 7 5 .080 $16 .5 1 4 , 5 9 2 $8 .3 0 2 . 3 7 9
NO TE: D et ail m ay no t ad d to t o t a l s due to r o u nding .
a. E x c i u d e s loan, bon d, r e v o l v i n g , c e r t a i n t ru st funds, and w a t e r r e v enues .
b. In c l u d e s re n t a l s , i n t erest , g a r b a g e c o l l e c t i o n c h a r g e s , d e v e l o p e r c o n t r i b u t i o n s , an d o t h e r
e a r n i n g s .
c. R e p l a c e d g e n eral e x c i s e ta x s h a r i n g w i t h s t a t e - a i d g r a n t s b as ed on e a c h c o u n t y ' s " r e l a t i v e
fiscal c a p a c i t y a nd r e l a t i v e fiscal n e e d " as d e f i n e d by th e L e g i s l a t u r e . A m e n d e d In 1973
to p r o v i d e fixed g r a n t s equ al to the a m o u n t g r a n t e d in 1972, u n l e s s a c o u n t y fu n c t i o n is s u b
s e q u e n t l y i n c o r p o r a t e d as a S t a t e f u n ction .
S O U RCE: F i n a n c e D i r e c t o r ' s Annual R e p o r t s , C o u n t y of Kauai, S t a t e of H a w aii.
33
FEDERAL TAX COLLECTIONS IN HAWAIISelected Fiscal Years
(In Thousands)
TABLE 29
Sou rce 1982 I 961 I 980
S 922,574 $532,391Indlv. Income 4 Employment® $1,662,349 $1,594,288 $1,412,330
Corp. Inc. 4 Excess Profits
Manufacturer's Excise
Reta i Ie r 's Exc i se (
A I coho I^
Commun i cat i on s
Transportation of Persons
Estate
Gi ft
Tobacco^
UnempIoyment I nsurance
Al I Other<^
Total____________________________
a. Includes withholding, FICA, Individual Income, and Railroad Retirement.
b. Includes receipts from customs.c. Includes stamp dues, club dues, initiation fees, etc.
SOURCE: Annual Report, Commissioner of Internal Revenue, U.S. Department of the
Treasury, Washington, O.C.
157,750 182,667 213,216 134,840 65,715
3,412 1 ,884 1,717 597 1 ,456
668) 1 ,322 381 350 219
431 246 190 3,773 5,451
3,921 3,594 4,447 16,100 4,543
5,340 4,741 6,467 4,067 2,116
26,604 23,916 17,496 12,958 1 3,667
226 787 1,014 1i,266 932
2 2 2 2 6
12,188 1 1 ,751 1 I ,079 8,096 3,425
5,073 1 , 165 2,120 ( 7,935) 2,682
876,628 $1 ,826, 363 S I ,670,459 $1 , 106,687 $632,583
TABLE 30FEDERAL GRANTS TO HAWAII
Grants to State General and Special Funds Selected Fiscal Years
Pu rpose 1 982 198 1 1980 1977 1 972
Highways $ 46,274,876 1 50,460,094 $ 65,167,516 $ 53,407,275 $ 36,200,500
Alrports 7,083,422 4,853,678 9,906,903 12,780,797 1 , 192,284
Nat iona1 Guard 513,282 369,062 260,715 26,277,456 13,156,495H e a 11 h 4 Hosp i t a 1s
Hospital Const. 5,295 - - - - -56,438 1 ,341,730Pub 1 Ic H e a 1th 1 1 , 704,463 13,152,142 1 1 ,228,649 1 1 , 720,496 3,449,305Hansen's Disease 1 , 789,776 1 ,805,472 1 ,099, 792 1 ,092,600 I , 1 54, 445
Educat i onElem. - Secondary Act 8,913,372 10,618,944 8,340,649 5,880,986 3, 122,427Other Education 78,607,406 88,433,325 76,588,200 63,994,202 52,544,303School Construction - - - _ _ - _ _ 1 78,499
Pub lie We 1 fa re
Dependent ChI 1d 50,888,963 49,556,385 47,053,518 38,318,467 21,049,54!
Aged and Others 131,021,688 1 10,196,133 90,285,673 49,264,430 19,655,646
Natural Resources 5,514,892 4,390,734 4,597,692 3,395,034 2,217,574Emp 1oyment Secur i ty 1 ,694,698 919,033 I 10,561 47,190 4,556,044
Unemp. Comp. Benefits 52,600 I ,851,100 3,000 22,023,000 7,097,441
Emergency Employment 5,301,563 12,039,950 13,644,541 16,049,367 1,065,822East-West Center - - - - - - - - 5,688,423Economic Opportunity 1 53,433 1 14,500 570,527 1 78,738 2, 147, 385Revenue Sharing - - 5,342,404 10,989,072 10,073.735 _ _
M i see i1aneous 26,635,087 35,752,213 34,558,I 16 13,159,305 2,820,870
TOTAL . $375,934,816 $389,855,169 $374,405,122 $327,606,638 $ 178,638,755
SOURCE: Compiled by the Tax Foundat ion of Hawaiii from the Ann u a 1 Reports of the
Comptoller, Department of Accounting and General Services, State of Hawaii.
36
TABLE 31 FEDERAL GRANTS-IN-AID
AND ESTIMATED FEDERAL TAX BURDENFiscal Year 1982
(In Millions)
state FederaI G r a n t s ^
F e d e r a 1
Tax Bu rd e n b
Bu rden per
$1.00 of Gr a n t
407.6 371 .4 $ .91
U.S. 85 , 4 9 4 . 2 85 , 4 9 4 . 2 I . 00
A Iabama
A I aska
Ar i zona
A r k a n s a s
Ca I i forn i a
Co Iorado
C o n n e c t i cut
D e Iawa re
Fl orid a
G e org i a
Idaho
I I I i no i s
Indiana
I owa
Kansas
Ke n tuc ky
Lou i s i ana
Ma i ne
Ma ryI and
M a s s a c h u s e t t s
M i c h i g a n
Mi nn esot a
Mi ssi s s i p p i
Mi ssou r i
Mo nt a n a
N e b r a s k a
Ne vada
New H a m p s h i re
New J e rsey
New M e x i c o
New Yo rk
North C a r o Ii na
North D a kota
Oh i o
Ok Iahoma
O r egon
PennsyI van i a
Rh o d e Island
South C a r o Ii na
South D a kota
T e n n e s s e e
Te xas
Utah
Ve rmon t
V i r g i n i a
Wash i ngton
We st V i r gin ia
W i sc ons I n
W y o m i n g
Dist, of Co IumbI a
I , 394.0
391.7
779.5
816.9
8 , 9 3 1 . 9
920.0
1,120.1
279.4
2 . 8 5 5 . 7
2 . 1 8 1 . 5
329. 5
4, 101 .6
I , 557 .9
892.8
704.8
1.412.5
I , 588.4
526. 7
1.820.7
2 . 7 4 5 . 2
3. 63 1 . 8
1.767.2
1,072.0
1.647.9
349. 9
523. I
328.4
316.4
2. 71 8 . 4
563. 4
9 . 2 8 7 . 5
I ,849.8
285.6
3,61 1.0
986. I
969. 9
4 . 6 2 6 . 9
471 .0
I, 0 39.4
32 1 .4
I , 502.5
3. 71 9 . 8
520.0
27 0.4
I ,6 44.6
1. 5 48.8
770. 5
1.893.3
190.0
!,308.9
I ,085. I
240. 3
946. I
592.0
1 0 , I 19. I
I, I 83.5
I,566.2
244.9
3, 705 . 5
I ,691.2
27 5 . 3
4 . 9 7 8 . 0
1.915.5
I ,052.9
910.6
i ,035.9
I ,475 . 7
317.5
1.785.5
2 . 2 8 3 . 8
3. 43 8 . 8
I , 539.9
606.5
1 . 6 8 3 . 1
265. 5
562.7
364.8
342.5
3,418.-4
387. 1
6 . 9 9 5 . 2
I , 738.3
23 6 . 8
3 . 9 7 7 . 3
1 ,094.8
939.6
4 , 3 5 6 . 7
351 .7
850.8
199.9
1.382.9
5 , 90 0 . 2
428. 4
152.8
I ,995.5
I ,794.4
568. I
I ,6 18.8
219.9
307.0
.78
.61
1 . 2 1 . 72
1.13
I .29
I .40
.88
I . 30
. 78
.84
1.2 1
1 .23
t . 18
I .29
. 73
. 93
. 60
.98
.83
.95
. 87
. 57
I .02
. 76
I . 08
I . I I
I , 08
I .26
.69
. 75
.94
. 83
I . 10
I . I I
. 97
. 94
.75
. 82
.62
.92
I .59
.82
.57
1.21
1.16
.74
. 85
1.16
.23
37
47
8
44
I 4
5
2
29
3
38
32
9
7
1 I4
43
26
48
2 !
33
23
30
49
20
39
I 9
15
I 8
6
45
40
25
34
17
I 6
22
24
4 I
36
46
27
I
35
50
10
12
42
31
I 3
51
a. Ex c l u d e s s h a r e d r e v e n u e s and p a y m e n t s in lieu of taxes; i n c lud es general
re ve n u e s h a r i n g and t r u s t fund aids.
b. Total tax b u r d e n for g r a n t s a s s u m e d to equal gr a n t paymen ts.
SOURCE: Tax F o u n d a t i o n , Inc. c o m p u t a t i o n s based on da ta from the U.S. D e p a r t
me nt of the T r e a s u r y and O f f i c e of M a n a g e m e n t and Budget.
37
CHART 7 FEDERAL TAX COLLECTIONS
Fiscal Year 1982 (In Millions of Dollars)
U.S. HAWAII
UNEMPLOYMENT$3,351— 0.53%
ESTATE AND GIFT $8,143— 1.29%
EXCISE TAXES $36,780— 5.82%
MANUFAC. & RETAIL $7,012— 1.11%
ALCOHOL & TOBACCO $ 7,9 9& -1 .2 7%
COMM., TRANS.. & OTHER $21,769— 3.44%
UNEMPLOYMENT$12— 0.64%
ESTATE & GIFT $27— 1.44%
EXCISE TAXES $17.5— 0.93%
MANUF. & RETAIL $2.6— 0.15%
ALCOHOL & TOBACCO $0.4— 0.02%
COMM.. TRANS.. & OTHER $14.3— 0.76%
SOURCE; Tables 8 and 29.
FEDERAL BUDGET RECEIPTS, EXPENDITURES, AND PUBLIC DEBTSelected Fiscal Years (Dollars In Millions)
TABLE 32
CO(D
J of % of $ of $ of i ofAmount Tota! Amount Tota 1 Amount Tota 1 Amount Total Amount Tota 1
BUDGET RECEIPTS^
!n d 1V. Inc. Taxes $ 297,744 48.2 $ 285,917 47.7 $244,069 47.2 $157,626 44. 3 $ 94,737 45.4
Corp. Inc. Taxes 49,207 8.0 61,137 10.2 64,600 12.5 54,892 15.4 32,166 15.4
Emp 1 . Tax & Contr . 201,498 32.6 182,720 30.5 157,803 30.5 106,485 30. 0 53,194 25.8
Exci se Taxes
Federal Funds 28,670 4.7 34,128 5.7 15,563 3.0 9,648 2.7 9,506 4.6
Trust Funds 7,641 1 .2 6,711 1 . 1 8,766 1 .7 7,900 2.2 5,971 2.9
Estate i Gift Taxes 7,991 1 .3 6,787 i .2 6,389 1 .2 7,327 2. 1 5,436 2.6
Customs Duties 8,854 1 . 4 8,083 1 .3 7, 174 1 .4 5, 1 50 1 .5 3,287 1 .6
Misc. Receipts 16,161 2.6 13,790 2.3 12,748 2.5 6,531 1 . 8 3,633 t .7
TOTAL RECEIPTS $ 617,766 100.0 $ 599,272 100.0 $517,112 100.0 $355,559 100.0 $208,649 100.0
BUDGET EXPENDITURESa
Nat i o n a 1 De fense S 187,418 25.7 S 159,765 24.3 $135,356 23.5 $ 97,501 24.3 $ 76,550 33.0
Internatl. Affairs 4 Finance 9,982 1 . 4 11,130 I . 7 10,733 1 .9 4,819 1 .2 4,674 2.0
Gen. Sci, Space 4 Technology 7,070 1 .0 6,359 1 .0 5,722 1 .0 4,677 1 .2 4, 174 1 .8
Agriculture 4 Rural Dev. 14,875 2.0 5,572 0.8 4,762 0.8 5,526 1 . 4 5,279 2.3
Nat. Resources 4 Energy 17,608 2.4 23,802 3.6 20,125 3.5 14,172 3.5 5,465 2.4
Communications 4 Transport. 24,425 3.3 27,327 4.2 28,908 5.0 14,734 3.7 10,601 4.6
Comm. Dev. 4 Housing 7, 165 1 .0 9,394 1 . 4 10,068 I . 7 6,348 1 .6 3,413 1 .5E d u . 4 Manpower 26,300 3.6 31 ,402 4.8 30,767 5.3 20,985 5.2 12,519 5.4
HeaIth 74,017 10.2 65,982 IQ.O 55,220 9.6 36,582 9. 1 17,471 7.5
Income Security 248,343 34. 1 225,101 34.3 193,100 33.5 137,900 34.4 63,91 1 27.5
Vet. Benefits 4 Serv. 23,955 3.3 22,988 3.5 21 , 183 3.7 18,038 4.5 10,730 4.6
Law Enforcement 4 Justice 4,671 0.6 4,696 0.7 4,570 0.8 3,600 0.9 1 ,650 0.7
Net interest 84,697 11.6 68,726 10.5 52,458 9.1. 29,877 7.5 20,582 8.9
Ge.>era 1 Government 4,726 0.7 4,614 0.7 4,505 0.8 3, 169 0.8 2,466 1 . 1
Gen. Rev. Sharing 6,393 0.9 6,856 1 . 0 8,584 1 .5 9,499 2.4 673 0.2
Less: Undistrib. Intra-governmental Transactions - 13,270 - ! . 8 - 16,509 - 2.5 - 9,867 - 1 .7 - 6,922 - 1 .7 - 8,137-■ 3.5
TOTAL EXPENDITURES s 728,375 100.0 $ 657,204 100.0 $576,675 100.0 $400,506 100,0 $232,021 100.0
Deficit <-) or Surplus (+) -$ 1 10,609 __ -$ 57,932 -$ 59,563 __ -$ 44,948 -- -$ 23,372 --
Gross Federal Oebtc 11 , 146,987 -- 1,003,941 -- 914.317 -- 646,379 -- 437,300 --
a. Includes both federal and trust funds.
b. Includes Unemployment Insurance and other insurance and Retirement contributions.
c. At end of the fiscal year.
SOURCE: "Budget of the United States Government" for fiscal years 1984, 1979, and 1974,Office of Management and Budget, Washington, D.C.
Executive Office of the President,
CHART 8TAX COLLECTIONS IN HAWAII
Total, Federal, and State-Local (In Millions of Dollars)
1979 1980
NOTE: Excludes Unemployment Compensation tax.SOURCE; Compiled by the Tax Foundation ot Hawaii from reports ot the County Finance Directors and State
Department ot Taxation. State ot Hawaii; and reports ot the Internal Revenue Service. U.S. Department ot the Treasury.
40
HAWAII STATE GENERAL FUND FINANCESFiscal Years Ending June 30*
(In Thousands)
TABLE 33
F i sea I
Year Receipts Expenditures
Excess or
D e f 1c i encyCash Unexpended
Ba\ance ApprUnappropr i ated
SurpI us
1982^ $1 , 185 ,778 $1,237,997 -$ 52,219 $275,792 $ 65,828 $209,9641981 1,198,680 1,092,866 105,814 335,919 104,226 231,6921980 1,084,860 963,323 121 ,537 230, 105 51,073 179,0321 979 942 ,455 886,942 55,513 108,568 41,641 66,9271978 816,104 835,608 - 19,504 53,054 50,699 2,355I977t> 737,398 785,159 - 47,761 72,559 37,353 35,2061 976 908,251 900,385 7,867 1 42,742 100,933 41,8101975 823,749 760,326 63,423 I 34,875 51,409 83,4671 974 708,294 675,748 32,546 71 ,452 57,634 13,8181 973 608,353 595, 1 14 13,239 38,806 47,645 - 8,7391972 546,481 579,549 - 33,068 25,668 45,556 - 19,888
a. Adjustment of Cash Balance to reflect a restatement of continuing
appropriations for fiscal I98i In the amount of $7,908.
b. 1977 reflects a decrease due to a reclassification of funds; Unexpended
Appropriations reduced by $22,242. Prior to 1977, federal funds ear
marked for specific purposes were included.
SOURCE: Annual Reports of the Comptroller, Department of Accounting andGeneral Services, State of Hawaii.
CHART 9GENERAL FUND FINANCIAL POSITION
State of HawaiiMillions
of Dollars
340
320
300
280
260
240
220
200
180
160
140
120
100
80
60
40
20
0
- 10
$335,919
Cash
$230,105
UnappropriatedSurplus
$142,742
$71,452
$108,568
$53,054
$275,792
Millions of Dollars
340
320
300
280
260
240
220
200
180
160
140
120
100
$13,818 $41,810 $2,355 $66,927 $179,032 $231,692 $209,964
60
40
20
0
10
1972
SOURCE; Table 33.
1974 1976 1978 1979 1980 1981 1982
41
HOW GOVERNMENT SPENDS ITS MONEYThe pattern of state expenditures closely resem
bles its revenue structure as 80% of total state and county services are provided by the state government. State funded programs include many services traditionally provided by local governments. Education claimed the largest share of state operating costs (32%), followed by public welfare (16%), and debt service costs (9%). Overall state expenditures registered a 0.9% increase during 1982, which was the smallest growth rate in nearly a decade. Expenditures for unemployment compensation benefits grew by 23%, rising to $79 million, despite the state's relatively low unemployment rate. Health and sanitation costs grew 45% during 1982, accounting for nearly $68 million in public funds.
Total county operating costs approached the $600 million mark during 1982 after rising 8.7%. The major county program area remains public safety, largely for police and fire protection, in Honolulu (23% of operating costs), Maui (24%), Hawaii (35%),and Kauai (24%). Administrative overhead comprised the second largest object of expenditure claiming 11% of total county expenditures. Honolulu County, with 77% of the state's population, accounted for 75% of local government expenditures, while Maui, with 8.5% of the populace, was responsible for 8.6%. Hawaii, with 10.4% of the state residents, spent 11% and Kauai, with 4.3% of the population, expended 5.2% of the local government pie.
Public school operating costs continued to expand as student enrollment maintained its steady downward trend. The largest expenditure gain occurred within the instructional services component, which grew 8.5% in comparison with the 4% rise in total public school costs. Teacher salaries in Hawaii rose 10.0%, on average, exceeding the state's 6.1% inflation rate during 1982. This growth in salaries kept Hawaii's classroom teachers the third highest paid in the U.S., 23% higher than the national average.
The constitution mandates a general fund spending ceiling which is tied to annual changes in the state's personal income. This provision was enacted to limit the growth in public expenditures to the public's ability to pay. During the past year, however, the ceiling has not been the primary factor in curbing state expenditures; rather, a poor revenue picture resulting from economic shifts has forced present and future expenditures to be scaled down. Until economic activity begins to expand once more, it appears that revenues rather than the ceiling will be the limiting factor on state government's growth.
42
PER CAPITA DIRECT GENERAL EXPENDITURES State and Local Government — Fiscal 1981“
TABLE 34
statePub I i c
Ra n k Total Ed uc.^
H I gh er
Educ. Hwys.
He a l t h P o l i c e Con- Int. on
W e l f a r e ® Fire trol° Debt
Al I O t h e r e
HAWAI I 5 $2,181 $ 401 $235 $150 $466 $ 98 $105 $135 59 I
U.S. Av. -- I ,790 484 I 68 I 53 439 94 74 76 303
Ala.
A I as ka
Ariz.
Ark.
Ca I i f .
Co I o .
Conn .
Oe I .
Fla.
Ga.
Idaho
III.
Ind.
I owa
Kans .
Ky.
L a .
Me.
Md .
Ma ss .
Mich.
Minn.
Miss.
Mo.
M o n t .
N e b .
N e v .
N. H.
N. J .
N. M.
N. Y.
N. C.
N. D.
Oh i o
Okla.
Ore.
Pa.
R. I .
S. C.
S. D.
Tenn .
Te xas
Utah
Vt.
Va.
Wash
W. Va.
WI sc.
W y o .
D. C.
26
5 I
8
22
28
1 I
44
37
40
24
49
25
23
42
2 I
38
I 7
I 4
12
6
43
48
I 9
31
I 0
39
20
I 8
4
47
I 3
36
35
7
34
15
46
29
50
4 I
30
27
33
9
32
I 6
3
2
I ,448
7,2 11
I ,748
1 ,303
2 , 100 I ,788
I ,715
2 , 060
I ,469
I ,538
I ,501
I ,761
I ,400
I ,753
I ,775
1 ,495
1 ,808
1 ,533
I ,918
1,941
I ,962
2,102 I ,487
1,414
I ,892
I ,665
2,075
1,512
I ,886
I ,894
2,419
I ,421
I ,947
1 ,572
I ,583
2 , 102 I ,594
I ,941
1 ,435
I ,715
I ,398
I ,499
I ,704
I ,747
1 ,60 I
2, 0 8 3
I ,625
I ,929
2, 7 8 5
2,982
388
I ,405
480
392
498
532
506
490
408
406
409
473
436
503
463
374
467
4 I I
535
525
550
537
363
402
578
485
448
42 I
571
537
606
423
476
448
437
578
482
494
430
436
348
433
524
467
454
605
452
520
765
476
I 70 5 1 5
260
I 32
228
225
I 00
270
126
129
185
145
1 76
223
2 I I
I 58
165
I I 6
166
81
205
I 87
i 94
I 29
1 46
200
I 46
I 35
I 13
265
128
195
263
151
205
219
79
158
I 78
170
I 36
I 88
242
226
182
232
136
234
261
I 04
159
652
172
I 8 I
103
I 65
121
I 95
126
1 39
181
166
124
240
249
223
2 I 4
172
154
1 19
126
2 I 7
197
137
319
227
25 I
I 89
107
210
148
109
274
I I 2
172
189
120
102
92
303
I 46
176
191
1 80
168
2 I 6
274
199
456
121
363 76 I
266
299
570
359
399
337
309
445
280
45 I
342
402
375
326
423
380
42 I
559
545
559
384
367
302
527
374
351
434
348
678
300
295
447
367
363
428
552
376
286
375
304
294
35 1
355
425
299
495
397
893
65
24 I
124
45
129
97
! 00
85
103
70
65
I 15
6 I
60
67
60
87
67
I 06
128
1 05
75
52
80
69
67
146
79
I I 0
86
132
66
55
83
70
I 06
69
I I 0
59
57
70
73
75
56
80
94
45
96
I 10
247
5 I
495
86
48
101
89
70
107
71
57
71
70
50
7 I
78
48
71
69
74
78
82
88
49
53
105
68
I 49
6 i
80
99
87
51
74
62
61
I 20
65
82
54
90
49
53
80
79
70
85
59
77
120
147
5 1
664
51
51
46
65
106
164
49
44
38
75
39
36
72
91
87
64
86
97
68
96
38
40
65
4 I
81
93
92
96
1 73
39
64
54
45
I 72
95
I 40
36
79
63
59
53
94
57
56
105
67
I 94
162
202 2,479
309
155
425
255
313
4 I 4
276
248
272
267
173
2 I 8
260
2 I 6
293
254
375
355
280
344
209
205
308
250
480
203
382
252
466
238
445
2 I 6
225
355
257
301
2 1 I
295
2 I 0
213
245
294
236
370
254
240
479
831
NOTE: Detai I may not add to total due to rounding.
a. Includes capital outlay.
b. In cludes libraries.
c. In cludes v e n d o r p a y m e n t s u n der w e l f a r e p r ogra ms, i n stit utio nal ca re of the
needy, a d m i n i s t r a t i o n of w e l f a r e a c t i v i t i e s , and health, h o spit al, v e t e r a n s
s e rv i c e s , se we r a g e , and o t h e r s a n i t a t i o n e x p e n d i t u r e s .
d. In cludes financial a d m i n i s t r a t i o n .
e. Includes ai rp o r t s , c o r r e c t i o n s , ho us i n g and urban renewal, natural r e s o u r c e s
and parks, p u b l i c b u i ldi ngs, wa t e r t r a n s p o r t , air t r a n s p o r t a t i o n ,
u n e m p l o y m e n t c o m p e n s a t i o n , and all o t her and u n a l l o c a b l e e x p e n d i t u r e s .
SOURCE: " G o v e r n m e n t Fi n a n c e s in 1980-81," S e r i e s GF 81, No. 5, B u reau of the
C e ns u s , U.S. D e p a r t m e n t of Co mm e r c e , W a s h i n g t o n , D.C., O c t o b e r 1982.
43
CHART 10HOW STATE GOVERNMENT DOLLARS ARE SPENT
Operating Expenditures — By Functions State of Hawaii — Fiscal 1982
(Dollars in Millions)
STATE GENERAL FUND STATE GENERAL AND SPECIAL FUNDS
NOTE: See Table 35 for further (jetail.SOURCE: Compileij by the Tax Foundation of Hawaii from the 1982 Annual Report of the Comptroller. State of Hawaii.
STATE OPERATING EXPENDITURES State of Hawaii — Selected Fiscal Years^
TABLE 35
Funct i ons I 982 I 981 1980 I 977 I 972
General Government - Control $ 34,922,365 $ 33,238,388 $ 27,953,143 $ 22,408,326 $ 12,413,862- Staff 79,580,770 75,905,660 62,878,777 53,470,931 24,980,369
Public Safety - Police A Fire 2,037,809 2,145,099 1,957,211 2,455,254 242,036- Other Protection 60,095,222 52,367,304 46,448,275 62,799,909 26,050,015
Highways 48,937,486 4i,126,748 32,456,523 28,260,545 9,839,615Natural Resources 19,094,014 15,226,480 20,623,365 15,309,648 15,343,967Health & Sanitation 67,809,881 46,645,050 39,585,829 24,794,360 12,464,070Hospitals A Institutions 84,152,155 79,068,529 86,523,706 73,321,532 40,348,075Pub I ic Wei fare 317,194,604 297,812,953 253,411,383 203,519,892 91,343,082Education - Higher 240,226,613 215,244,412 189,123,290 155,757,847 107,177,918
- Public Schools 370,356,199 346,100,015 305,617,928 256,113,526 165,072,452- Libraries A Other 22,082,004 19,628,489 17,324,127 13,347,864 7,442,432
Recreation 12,848,298 15,286,301 11,034,299 12,105,516 1,581,049Utilities A Other Enterprises 38,927,516 41,251,587 45,484,590 37,692,624 24,580,040Debt Servicet> 175,329,846 164,241,421 148,847,007 108,698,214 42, 540,857Retirement A Pension 94,877,813 76,253,444 64,447,040 49,613,578 34,427,727Employees' Health A Hosp. Ins. 19,715,070 18,005,694 13,651,051 11,494,659 7,609,659Salary Adjustment*^ - - - - -- - - 5,304Unemployment Compensation 79,445,226 64,815,660 44,781,433 99,729,473 48,969,620Grants-in-Ald to Counties 18,273,045 18,242,760 18,222,945 21,560,456 19,447,551Urban Redevelop. & Housing 82,802,846 269,185,873 280,508,856 38,111,491 5,186,724Miscellaneous 41,465,666 20,139,410 14,636,699 13,930,572 6,998,073Cash Capital Improvements^ 48,298,360 28,444,785 90,337,802 81,660,461_ 58,348,206
Tota I $ I,958,4 72,809 $ I, 940,376,062 $ I,8 I 5,85 5,280 $1,391,156,678 $762,412,705
NOTE: Due to reclassification of funds, 1972 data not exactly comparable to later years; all Interfund transferseliminated to avoid duplication,
a. Includes general, special, and proprietary fund expenditures; unemployment trust fund is treated as a special fund.Debt service on revenue bonds reimbursable from highway funds are Included in Highways; from airport and harbor funds under Utilities; from Sand island receipts, Land Revolving trust, and Veteran’s Home loan funds under Mi see I Ianeous.
b.
Amount not allocated by function.Special funds account for $51,799,949 of the 1972 total, $81,501,103 in 1977, $90,274,894 in 1980, $13,939,281
1 982 ( i nc I uding $37 , 995,I 821981 (Including $13,781,119 In enterprise fund depreciation), and $39,852,659 from all proprietary funds).
SOURCE: Compiled by the Tax Foundation of Hawaii from the Annual Reports of the Comptroller, Department of Accounting and General Services, State of Hawaii.
TABLE 36OPERATING EXPENDITURES" — CITY AND COUNTY OF HONOLULU
Selected Fiscal Years
O b j e c t o f E x p e n d i t u r e I 9 8 0
General Government
ControI
Staff Public Sa fety
PoIi ce i F i re
Other Protection
H i ghways
Health 4 San i tat I on
Recreat ion
I nterest
Bond Redemption
Pension 4 Retirement
E c o n . 4 Urban D e v .
Mass Transit'^
M i see I 1aneousCash Capital Improve.
S 5,415,795 $ 4,992,413 $ 4,237,048 $ 3,591,542 $ 1,242,992
30,872,881 26,054,290 22,545,557 17,552,414 13,075,650
72,772,215
10.582.667
17,368,372
34,902,402
25,720,057
12.533.667
16,327,000
22,498,832
20,637,749
36,682,973
20,438,357
41 , 148,033
66,669,901
10,382,700
15,787,307
29,282,487
23,710,920
10,373,793
I 6,283,000
22,982,187
28,057,082
25,821,791
19,270,099
39,247,333
60,04 I ,093
8,551,547
12,981,584
24,770,142
20,254,533
I I . I 48,449
I 7.06 I .00022,148,108
28,968, 158
23,420,675
14,939,375
40,729,480
51 , 859, 172
7,716,759
12,890,120
19,317,670
16,951,415
9,435,279
I 3, 843, 197
13,270,988
31 ,275 ,234
18,982,551
I I,460, 246
48,614,743
31 , 256, 304
6,378,366
8,862,419
I 2,285,2 I 8
I 0,256, 8 I I
8,053,055
10,986.487
7,242,870
10,065,615
4,076,328
7,879,252
TOTAL______________________ $3 67,909,000 $338,915,303 $311,804,830 $276, 761, 327 $132,461, 366
NOTE: Totals may not add to detail due to rounding.
a. All funds expended by the county with the exception of certain bond, revolving,
loan, and enterprise funds. Excludes urban redevelopment land purchases.
b. includes expenditures from redevelopment grants.
c. Includes transfers to bus transportation fund which are not reported as part of
operation expenditures.
SOURCE: Finance Di rector
Hawal i.
's Annual Report, City and County of Honolulu, State of
TABLE 37OPERATING EXPENDITURES" — COUNTY OF MAUI
Selected Fiscal Years
Object of Expenditure 1982 1981 1980 1977 1 972
Genera 1 Government
C o ntro1 $ 699,928 $ 670,047 $ 616,627 S 585,728 $ 321,562
Staff 6, 133,1 15 5,395,269 6,834,300 4,686,642 1 ,444,055
Pub 1 i c SafetyPoIIce & F i re 8,941,345 8,044, 1 1 3 6,400,357 5,686,449 3,418,766
Other Protection 1 ,087,968 1 ,057,245 938,870 669,379 286,948
H i ghways 4,111 ,474 3,574,581 2,883,693 2,558,846 1 ,519,453
Hea Ith i Sanitation 4,517,978 3, 74 1 ,027 2,360,139 754,841 346,628
Hospitals i Institutions 200,506 1 34,878 1 32,682 8 1 6 9,35 1
Pub 1i c We 1 fare 3,018,394 2,400,030 1,779,071 1 ,043, 307 42,780
Pub 1i c Schoo1s 162,993 157,367 160,7 14 151,685 98,374
Recreat i on 3,385,721 3,023,838 2,255,229 1 , 76 5,I 74 955.503
1 nte rest 1 , 162,085 708,208 768,120 955,089 ! , 126,699
Bond Redemption 1 , 1 47,000 1 ,247,000 1,242,000 I ,330,926 746,600
Pension & Retirement 2,272, 123 2,562,445 2,230,053 2, 137, 1 10 1 ,242,472
M i see 1 1aneous 3,078,703 1 ,973, 342 1 ,423,697 1,539,879 1 ,277,463
Cash Capital Improvements 2, 184,408 2, 1 16,983 2, 107,051 11,338,667 3, 182,438
Total $42, 103,741 $36,806,373 $32,132,605 $35,204,557 $16,019,093
a. All funds expended by county w i th the exception of certain revo1V i ng and bond fund
expenditures, loan repayments and Act 97, SLH 1965 expenditures,
eliminated to avoid duplication.
Interfund transfers
SOURCE: Finance Director's Annual Financial Reports, County of Maui, State of Hawaii.
46
OPERATING EXPENDITURES^ — COUNTY OF HAWAIISelected Fiscal Years
TABLE 38
O b j e c t of E x p e n d i t u r e
G e n e r a I G o v e r n m e n t
C o n t roI
S t a f f
P u b I i c S a f e t y
Po I i c e & F i re
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 I t h & S a n i t a t I on
P u b I i c We i f a r e
P u b Ii c S c h o o I s
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
M a s s T r a n s 11
M i s e e I I a n e o u s
C a s h C a p i t a l I m p r o v e .
$ 2 , 0 0 2 , 7 6 7
5 , 4 9 6 , 6 1 9
I 5 , I 7 6 , 7 4 2
3 , 5 4 7 , 6 7 6
4 , 6 9 2 , 3 8 9
2 , 8 6 4 , 5 6 1
I, 4 7 7 , 6 2 5
2 5 6 , 9 3 9
5 , 0 9 6 , 6 8 1
2 , 8 9 8 , 0 0 9
I, 4 5 8 , 6 4 4
5 , 5 7 4 , 3 3 6
9 9 1 , 0 7 8
I , 4 0 2 , 4 3 7
I , I 0 4, I 49
$ 1 , 6 0 6 , 4 8 1
5 , 3 8 3 , 7 3 5
1 2 , 9 4 5 , 5 3 9
3 , 0 1 6 , 1 5 5
5 , 0 4 8 , 3 8 5
2 , 4 2 4 , 4 6 0
I , 2 7 7 , 2 1 4
2 5 8 , 8 6 6
4, 1 5 2 , 8 7 5
2 , 5 3 4 , 0 7 7
I , 4 0 5 , 0 1 9
5 , 3 3 1 , 2 8 5
8 7 0 , 5 4 3
I , 3 7 5 , 4 7 3
2 , 4 4 3 , 9 2 I
$ 1 , 5 8 8 , 0 9 4
5 , 5 1 1 , 0 8 9
I I , 1 5 2 , 2 5 9 3 , 2 1 4 , 2 9 2
4 , 3 8 8 , 2 0 9
I, 8 1 8 , 0 9 6
1 , 0 2 3 , 0 3 2
2 2 2 , 7 3 6
3 . 3 9 4 , 0 5 1
2 , 5 4 8 , 0 7 5
1 ,721 , 2 6 3
5. 199, 166
6 6 5 , 4 0 4
9 1 8 , 0 3 6
8 4 2 , 3 4 6
$ I ,7 I 7, 188 3 , 8 8 7 , 6 0 8
9 , 2 4 8 , 5 0 7
I , 8 4 1 , 2 5 5
3 , 2 0 3 , 1 0 8
I , 2 0 4 , 5 8 3
5 0 6 . 2 0 4
2 2 6 , 0 1 7
3, 1 2 8 , 0 3 4
2 , 1 2 1 , 6 1 4
2 , 2 4 7 , 2 7 0
3 , 3 3 0 , 4 2 5
5 5 7 , 7 0 8
I , 0 2 6 , 9 6 8
5 , 0 4 8 , 8 8 6
$ 5 7 9 , 6 8 7
2 , 2 2 7 , 9 7 8
5, 1 0 0 , 7 7 8
7 8 5 , 7 5 1
2, 179, 3 8 6
5 3 6 , 6 7 0
5 7 , 4 2 6
2 5 0 , 4 5 8
I , 6 1 9 , 5 0 28 0 6 , 0 7 8
72 I ,9 I 5
I , 4 4 0 , 5 2 4
4 3 8 , 9 8 5
5 4 5 , 1 0 9
T o t a I 1 5 4 , 0 4 0 , 6 5 2 $ 5 0 , 0 7 4 , 0 2 8 $ 4 4 , 2 0 6 , 1 4 8 $ 5 9 , 2 9 5 , 3 7 5 $ 1 7 , 2 9 0 , 2 4 7
a. All f u n d s e x p e n d e d by c o u n t y w i t h t h e e x c e p t i o n o f c e r t a i n r e v o l v i n g a n d b o n d f u n d
e x p e n d i t u r e s , loa n r e p a y m e n t s . A c t 9 7, S L H 1 9 6 5 f u n d s , a n d H i l o H o s p i t a l s p e c i a l f u n d .
I n t e r f u n d t r a n s f e r s e l i m i n a t e d t o a v o i d d u p l i c a t i o n .
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 o u n t y of H a w a i i , S t a t e of H a w a i i .
TABLE 39OPERATING EXPENDITURES" — COUNTY OF KAUAI
Selected Fiscal Years
O b j e c t of E x p e n d i t u r e 1 9 8 2 1 98 1 1 9 8 0 197 7 197 2
G e n e r a 1 G o v e r n m e n t
C o n t r o 1 $ 8 9 3 , 4 2 3 $ 6 5 4 , 4 3 7 $ 6 8 9 , 9 6 1 $ 4 7 7 , 0 6 2 $ 2 2 4 , 0 6 6
S t a f f 4 , 2 4 0 , 1 0 8 3 , 7 3 7 , 6 1 9 3 , 6 5 5 , 7 4 4 3 , 4 3 4 , 106 1 , 0 9 3 , 1 12
P u b 1 Ic S a f e t y
P o 1 i c e & F i re 5 , 6 5 4 , 2 3 7 5, 1 9 2 , 7 6 5 4 , 5 6 6 , 7 9 2 3 , 4 9 8 , 3 0 2 2 , 3 4 2 , 7 1 6
O t h e r P r o t e c t i o n 5 9 6 , 2 0 7 4 7 9 , 5 2 7 4 2 2 , 2 7 0 3 3 3 , 3 8 0 2 2 9 , 7 9 6
H i g h w a y s 1 , 3 9 6 , 8 9 4 1 , 6 1 7 , 9 7 7 1 , 4 0 2 , 4 3 9 1 , 2 1 4 , 7 6 8 1 , 4 4 4 , 4 1 9
H e a 1t h & S a n i t a t i o n 9 4 8 , 8 9 7 8 3 7 , 6 8 3 6 6 8 , 5 5 8 4 0 5 , 1 3 7 2 3 6 . 8 8 5
P u b l i c W e 1 f a r e 2 , 0 0 9 , 2 6 0 1 , 8 3 9 , 7 7 9 1 , 2 2 0 , 2 6 3 1 9 2 , 0 6 1 1 , 3 9 0
P u b 1 i c S c h o o 1s 1 3 0 , 5 3 7 1 2 8 , 6 8 0 1 1 9 , 4 6 5 1 3 6 , 5 2 6 7 0 , 8 4 0
R e c r e a t ion 1 , 7 7 1 , 2 6 9 1 , 5 7 0 , 9 1 5 1 , 4 3 0 , 5 7 3 1 ,481 , 3 8 2 5 5 3 , 4 8 1
1n t e r e s t 1 , 6 7 3 , 103 8 0 2 , 6 9 5 8 0 3 , 9 5 4 5 4 4 , 0 3 0 241 , 3 5 6
B o n d R e d e m p t ion 1 5 , 0 0 0 2 , 5 5 5 , 0 0 0 1 , 0 6 5 , 0 0 0 8 3 7 , 1 5 0 2 2 0 . 3 9 9
P e n s i o n 4 R e t i r e m e n t 1 , 8 8 9 , 8 0 3 2, 1 7 3 , 7 5 7 1 , 9 0 8 , 0 0 8 1 , 1 7 8 , 36 5 5 8 4 , 6 5 2
S a l a r y A d j u s t m e n t ^ 1 2 , 3 3 3 1 2 , 9 2 1 9 , 3 4 4 6 , 9 6 1 - -C a s h C a p i t a l I m p r o v e m e n t s 1 , 3 4 7 , 6 5 7 4 2 2 , 174 3 7 9 , 0 9 3 6 9 7 , 9 3 1 4 0 3 , 7 7 8
Mi s e e 1 1a n e o u s 2 , 7 0 2 , 4 3 4 2 , 4 2 4 , 5 0 4 2, 1 9 6 , 6 1 9 1 , 7 9 5 , 0 4 6 6 2 5 , 4 5 0
T o t a I $ 2 5 , 2 8 1 , 1 6 0 $ 2 4 , 4 5 0 , 4 3 3 $ 2 0 , 5 3 8 , 0 8 3 $ 1 6 , 2 3 2 , 2 0 7 $ 8 , 2 7 2 , 3 4 1
a. All f u n d s e x p e n d e d by c o u n t y w i t h t h e e x c e p t i o n o f c e r t a i n r e v o l v i n g a n d b o n d f u n d
e x p e n d i t u r e s , l oa n r e p a y m e n t s , a n d A c t 9 7, S L H 1 9 6 5 e x p e n d i t u r e s . I n t e r f u n d t r a n s f e r s
o m i t t e d t o a v o i d d u p l i c a t i o n .
b. A m o u n t n o t a l l o c a t e d by f u n c t i o n .
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 o u n t y of K a u a i , S t a t e of H a w a i i .
47
CHART 11OBJECTS OF COUNTY GOVERNMENT EXPENDITURES
Percentage Distribution — By Counties For Fiscal Year 1982
00
0% 10% 20%
SOURCE: Tables 36-39 inclusive
100%
PUBLIC EMPLOYMENTState and Local Government Full-Time Equivalent Employees
Per 10,000 Population, by Function; October 1981
TABLE 40
S t a t e
Pub lie H I g h e r
R a n k Total £ d u c » ® Educ. Hwys.
HIth.
H o s p .
PoI Ice P a r k s C o n - AI I
Fi r e R e c . ^ W a t e r t r o l ^ Other<^
H A W A ! I 22 496 167 57 i 8 52 40 30 43 80
U.S. AV. 4 7 6 179 5 I 22 56 36 I 5 30 81
Ala.
A 1as ka
Ariz.
Ark.
Ca l i f .
Co I o .
C o n n .
Del .
Fla.
Ga.
I d a h o
I N .
i n d .
1 ow a
K a n s .
Ky.
La .
Me.
Md.
M a s s .
Mich.
Minn.
Mi ss .
M o .
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.
Te nn .
T e x a s
Utah
Vt.
Va .
W a s h .
W. Va .
Wise.
Wyo.
D. C.
29
1
24
40
38
1 4
42
9
39
I I
30
46
44
23
8
50
1 3
4 I
I 2
34
45
28
I 6
43
6
4
2)
48
25
5
7
26
I 8
49
10
I 5
51
37
1 9
I 7
32
31
47
33
20
35
27
36
3
2
484
80 3
49 I
452
458
507
45 0
530
45 3
525
48 0
4 3 9
4 4 6
494
54 1
4 I 3
509
45 I
51 3
47 1
442
4 8 8
502
450
546
579
497
434
490
578
543
490
4 9 9
434
527
504
397
46 3
4 9 9
502
477
478
4 3 9
475
4 9 8
4 6 6
489
466
6 5 3
718
165
255
182
I 83
I 55
191
188
1 72
162
196
183
I 69
182
I 99
20 7
I 67
191
205
1 79
I 90
I 75
I 95
I 83
I 84
221
I 97
1 58
! 74
201
2 1 5
I 63
I 93
I 98
172
204
192
168
1 54
I 99
208
I 70
208
171
I 99
20 I
I 59
20 8
I 70
25 8
184
50
70
77
50
54
73
33
87
39
38
57
48
58
68
76
42
48
4 I
68
25
62
57
65
37
53
79
43
48
37
87
33
63
78
50
6 I
62
22
50
6 I
58
49
59
80
64
60
64
49
75
78
23
27
78
2 I
30
I 3
25
25
28
18
23
31
16
I 9
31
35
25
31
36
22
21
I 5
27
34
22
40
34
23
33
25
29
25
23
31
19
27
27
23
I 8
20
38
25
19
I 9
35
26
24
35
24
49
14
08
34
34
57
51
53
58
52
61
I I 3
49
38
53
62
57
40
76
27
57
57
47
56
81
64
36
54
64
28
47
62
87
63
40
40
65
45
31
57
79
39
68
56
35
29
53
39
65
44
83
87
32
42
38
26
38
37
40
30
4 I
37
29
43
33
25
35
25
34
30
43
52
31
24
27
37
30
29
54
36
49
35
46
30
23
32
34
35
30
47
27
27
35
31
28
27
32
31
22
34
38
88
I 4
69
I 8
1 5
18
I 7
9
I 3
20
I 5
24
I 5
10
I i
18
I 8
21
18
I 7
9
I 0
I 7
20
12
36
24
I 8
I 0
I 0
25
I 2
16
28
I I
15
20
9
I I
1 I
2 I
12
I 4
15
18
15
19
I 4
I 3
28
I I
27
87
34
28
31
33
28
43
29
23
38
30
28
30
40
25
31
26
30
31
29
33
26
28
46
36
55
22
36
38
38
23
34
29
30
36
28
31
24
42
23
25
27
31
25
31
28
31
48
47
75
164
81
56
92
69
68
103
78
74
64
75
60
64
66
66
73
63
93
78
67
76
61
61
79
I I 8
83
78
82
81
135
75
62
74
84
82
82
91
72
62
87
59
60
69
81
95
62
72
61
260
NOTE: D e tail ma y no t add to total du e to r o u n d i n g .
a. I n c l u d e s local l i b r a r i e s
b. I n c l u d e s na tu r a l r e s o u r c e s .
c. I n c l u d e s f i n a n c i a l , a d m i n i s t r a t i o n , an d g e n e r a l c o n t r o l .
d. I n c l u d e s e m p l o y e e s in s p e c i a l s c h o o l s , w e l f a r e , e m p l o y m e n t s e c u r i t y
a d m i n i s t r a t i o n , c o r r e c t i o n , s e w e r a g e and o t h e r s a n i t a t i o n , p u b l i c
s e r v i c e e n t e r p r i s e s , s t a t e l i quor s t o r e s , a n d all o t h e r ge ne r a l
g o v e r n m e n t f u n c t i o n s .
S O U R C E : " P u b l i c E m p l o y m e n t in 1981," S e r i e s GE 81, No. I, U.S D e p a r t m e n t
of C o m m e r c e , B u r e a u of th e C e n s u s , W a s h i n g t o n , D. C . , A u g u s t 1982.
49
AVERAGE MONTHLY EARNINGS OF PUBLIC EMPLOYEESState and Local Government Full-Time Equivalent Employees^
October 1981: By Function
TABLE 41
State Public Higher
Rank Av. Educ.'^ Educ.'^ Huys.
Hlth. Police Parks Con- All
Hosp. Fire Rec.*^ Water trol® Other^
14 $1,535 $1,512 SI,899 $1,488 $1,307 $1,749 $1,398 $1,581 $ ,572 S i ,402
1,461 1,448 1,707 1,348 ,257 1,675 1,352 1,439 ,415 1,453
Ala.
A Iaska
Ar I z .
Ark.
Ca I i f .
Colo.
C o n n .
Del .
Fla.
Ga.
I daho
111.
Ind.
I owa
K a n s .
Ky.
La.
Me.
Md .
Mass.
Mich.
Minn.Miss.
M o .
M o n t .
Neb.
Nev.
N. H.
N. J .
N. M.
N. Y.
N. C.
N. D.
Oh lo.
Okla.
Ore.
Pa.
R. I .
S. C.
S. D.
T e n n .
Texas
Utah
Vt.
Va .
Wash.
W. Va.
W i sc.
Wyo.
D. C.
7
50
3
12
23
25
31
49
35
8
30
22
37
36
39
44
1 3
2 I4
I 9
5 I
43
27
33
9
34
I 7
32
6
40
I 5
24
45
I I
20
10
46
48
4 I
28
26
38
29
5
42
I 6
18
2
1,18 1
2,392
I ,596
1 ,077
I ,862
I ,540
I ,400
I ,378
I ,290
1,153
I ,266
I ,589
I ,306
1,414
I ,247
I ,251
I ,238
I , I 98
I ,538
1,433
I ,780
1 ,493
1 ,031
1 ,200
! ,347
I ,284
I ,557
I ,274
1,516
I ,288
I ,667
I ,228
I ,523
I ,380
I , I 94
I ,542
I ,445
I ,557
1,189
1,178
1,213
I ,329
I ,360
I ,240
1,311
1,713
1 ,207
I ,522
1,511
I ,936
1 , 104
2,448
I ,484
I ,028
I ,752
I ,426
I ,472
I ,452
I ,247
I ,097
I ,231
I ,573
I ,331
I ,394
I ,227
I ,237
I ,267
1 , I 42
1 ,761
I .518
I ,828
I ,333 I ,009
1 , 163 I ,329
I ,307
I ,424
I ,360
I ,683
I ,305
I ,849
I ,204
I ,620
1 .423
1,117
I ,471
I ,488
I ,707
I , I 20
1,105
I ,234
1 ,238
1,312
I , 1 29
I ,273
I ,670
I ,287
I ,525
I .494
I ,980
I ,695
I ,967
I ,973
I ,360
2,117
I ,820
I ,501
I ,660
1 ,647
I ,502
I ,370
I ,824
I ,791
I ,754
I ,452
I ,532
I ,530
I ,365 1,412
I ,609
I , 768
I ,834
I ,345
I ,382
! ,707
I ,209
I ,786
1 ,267
I ,778
I ,536
I , 896
I ,430
I ,674
I .597
1 ,550
I ,739
1 ,834
1,615
I ,559
I ,393
I ,558
I ,665
1 ,255
I ,523
I ,629
I ,892
I ,501
! ,665
1 ,745
2,238
t ,055
2,253
I ,359
I ,079
I ,886
I ,540
1,316
871
I , 123
1 ,094
1 ,390
I ,495
I , I 56
I ,369
1,211
I , 102 I ,229
1 ,229
I ,308
I ,514
I ,689
I ,696
871
I ,206
I ,531
I ,253
I ,678
I . I 86
i ,456
I ,245
I ,376
1,195
1,518
1 ,306
1 , 107
I ,480
I ,293
I ,246
I ,048
I ,220
I ,009
I ,352
I ,529
I ,248
I ,200
I ,801
931
I ,507
I ,723
I ,885
,014
, I 55
,322
971
,671
,446
,114
,028
,240
,081
,073
,395
, I 62
, 185
, 106
,086
.009
, 162
,2 11
, 105
,538
,349
904
073
,220 975
, 546
, 022 ,222 ,110
,372
,162
,229
, I 55
,056
,317
,346
,502
, I 26
,034
,024
, I 78
,153
, 159
, I 76
,578
,006
.27 I
,228
2 , 102
I ,347
3,052
I ,795
1,118
2,25 1
I ,669
I ,579
I ,730 I ,489
I ,201
I ,379
I , 822 I ,229
I ,400
I ,304
I ,372
I ,244
I ,253 I ,667
I ,637
2,028
I ,833
I ,075
I ,449
I ,395
I ,566
I ,797
I ,437
I ,602
1,214
I ,948
I ,280
1,517
I ,571
1 .294
I ,825
I ,623
I ,570
1,185
I ,292
I ,268
I ,575
I ,640
I ,367
I ,460
I ,990
I , 280
I ,683
I ,589
2,087
I , 192
2,274
I ,550
I ,088
I ,745
I , 568
I ,266
I ,270
I , 160
I , I 55
1 ,329
1,291
I ,095
I ,531 1 ,291
I , 162
I ,24 I
! ,305 1,317
I ,081
I ,845
I ,552
I , 097
1,217
I ,085
1,215
I ,547
I ,376
I ,231
I ,268
1,145
I ,207
I ,508
I ,295
I ,209
I ,480
I ,317
I ,335
1,131 I ,288
1 ,09 I
I ,242
I .457 I ,238
I ,223
I ,634
I ,228
I , 335
I ,606
I ,580
1,173
2,071
I ,496
992
I ,957
I ,680
I ,493
I ,295
I ,279
I ,063 I ,249
I ,828
1,152
I ,492
I ,228
I , I 79
I , 132
I ,209
I ,402
1,215
I ,943
I ,669
956
1,187
I ,394
I ,348
I ,476
I ,295
I ,248
I ,077
I ,579
I , 1 33
I ,346
I , 369
I ,021
I ,596
I ,443
1,311
I ,037
1,158
1,175
1 ,252
I , 387 I , 180
I ,210
I ,795
I ,069
I ,559
I ,399
I ,962
. I 85
.496
,535 .034
.793
,474 ,4 11
.306
,297
,240
,209
.395
984
i321
,226
,219
,204
, 210 ,661
,322
,667
,536
,056
, I 76
,240
, 198
r5l9
,22 I
, 337
,266
.549
.298
,282
,250
, 197
,516
,298
,393
, I 08
,073
,276
,350
,483
,242
,322
,560
,116
,557
.409
,961
I , I 76
2.412
I .617
I . I 00
I ,874
I ,567
1 ,331
1 ,273
I ,213
I ,205
I . 322
I ,578
I , I 77
i , 355 1 , I 87
1 ,260
I ,229
1 ,208
I ,402
1,414
I ,771
I ,531
979
I ,227
I ,295
1.413
I ,529
1,142
I ,253
1,195
I ,623
1,152
I ,371
I .254
I ,228
I ,601
I ,331
I ,457
1,198
I ,270
1,167
I ,400
1 ,497
I ,278
1 .255
I ,630
I ,089
I .467
I ,502
I ,785
Computed by the Tax Foundation of Hawaii from October 1981 payroll data.
Includes instructional and other loca! school staff and local library personnel.
Includes instruction and other personnel.
Includes natural resources.
Includes financial administration and other general control.
Includes special schools, welfare, employment security administration,
correction, sewerage and other sanitation, other general government functions,
and public service enterprises other than water.
RCE: "Public Employment in 1981," Series GE 81, No. I, U.S. Department of
Commerce, Bureau of the Census, Washington, D.C., June 1982.
50
EMPLOYEES’ RETIREMENT SYSTEMReceipts, Expenditures, and Reserves
State of Hawaii — Selected Fiscal Years (In Thousands)
TABLE 42
1982 1981 I960 1 977 1972
S O URCE OF RECEIP TS
R e t i r e m e n t S y s t e m C o n t r i b u t i o n s
State $ 73,086 S 65 ,049 $ 53,834 $ 41,519 $ 22,527
C o unt Ies 22 ,672 20 ,863 24 ,588 15,413 9,057
Emp 1oyees 72,052 66 ,092 59 ,869 5 1 ,284 32,301
Social S e c u r i t y C o n t r i b u t i o n s ®
State and C o u n t i e s 49,634 49 ,459 36 ,923 27,202 1 2,903
Emp 1oyees 49,634 49 ,459 3 6 ,925 27 ,202 12,903
A d m I n I s t rat I on 1 , 145 918 905 736 479
E a r n i n g s from in vestments 135,603 131,512 1 1 I ,384 66,271 26,543
TO T A L $ 4 0 3, 8 2 6 $ 383,352 S 324,426 $229,627 $116,713
O B J E C T OF EX PEND I T U R E S
Ad min! s t r a t I on $ 1,145 $ 918 % 905 $ 736 $ 479
B e n efI ts 84 ,658 75 ,870 67 ,607 51,965 23,821
Re fu n d s and W I t h d r a w l s 24 ,899 22 ,795 18,774 11,714 7,432
Soc I a 1 S e c uri ty 99 ,268 98 ,918 73 ,923 54,404 25,806
T O TAL $ 2 0 9, 9 7 0 $ 198,501 % 161,209 $1 18,819 $ 57,538
CASH AND IN VEST MENT AS OF JUNE 30
Cash $ 5,380 $ 5,689 $ 2, 1 56 $ 24 ,308 $ 1 1 ,333
C e r t i f i c a t e s of Deposit 2 5 ,524 157,354 199,785 45 ,485 44,309
1n v e s t m e n t s
Bonds 89 8,98 7 667,371 526,816 231,255 120,665
St ocks 26 0,32 5 1 99,558 158,930 26 9,47 8 1 72 ,180
M o r t g a g e s 43 2,77 6 40 8,23 6 371,952 28 9,57 7 121,110
T O T A L $1 ,622,9 92 $1 ,438,208 SI ,2 59,639 $8 60,103 $469,597
M E M B E R S IN S Y STEM 49.8 49.4 48.9 50.4 43.7
E a r n i n g s as % of Invest ment s^ 8.5 10.3 10.5 8.4 6.5
a. C a l c u l a t e d by di v i d i n g Sociai S e c u r i t y d i s b u r s e m e n t s In half.
b. " E a r n i n g s from Invest ment s" di vi d e d by total " I n v e s t m e n t s . "
SOURCE: Re port s of the D e p a r t m e n t of B u dget and Fi nance, E m p l o y e e s ’ R e t i r e m e n t System, State of Hawaii; "S tate G o v ern ment
Fi nan c e s , " 1972 editio n, U. S. D e p a r t m e n t of C o mmer ce, Bu reau of the Ce nsus, W a s hin gton , D. C.
COMPENSATION RATES IN SELECTED POSITIONS Private Industry and State-County Governments
TABLE 43
Pr i vate
Ind u St r y 3
S t a t e - C o u n t y
G o v e r n m e n t s ^
P r I v a t e
Industry
Job CI ass i fI cat i on Min. Max. Med I an
, 165
,053
9 1 0
785.200
,115
,083
,235
962
,828
.213
,488
963
,075
,463
,810
, 2 10 ,733
»775
, 175
,400
, I 08
978
,463
,050
Mear
Mo nth Iy SaI ary Ra tes
A c c o u n t C l e r k s (Sr.) $ 711 $ 2 ,269 $ 1 , 0 5 6 $ 1 ,438
C a s h i e r 581 I,966 I,056 I,438
Cl e r k 580 2 , 015 937 1,336
Cl e r k ( J r . ) 600 1 ,654 881 I, I 58
Cl e r k (P er s o n n e l ) 730 2 , 416 1,094 1,614
C l e r k (Sr.) 690 2 , 3 4 0 1,056 1,551
Cl e r k (Steno) 725 1,949 1,023 1,386
Cus. Serv. C l e r k 581 2 , 3 0 3 1,094 1,493
Data Entry Oper. 585 2 , 129 995 1,336
Di e t i c i a n 1,204 2 , 0 9 0 1,398 2,077
E n g i n e e r i n g A i d e 705 1,006 1,094 1,493
Engr. Draft Tech. 800 2 , 6 3 3 1,336 1,932
Hosp. A t t e n d a n t 555 1,253 929 1,245
Hosp. Ward C l e r k 67 9 1,262 937 1,336
Land S u r v e y o r 1,126 2,472 1,343 1,987
Med. T e c h n o l o g i s t 1,108 2 , 159 1,398 2, 077
Nu r s e (P ra c t i c a l ) 800 1,725 1,124 1,569
Nu r s e (Staff) 1,208 1,963 1,536 1,999
Occup. T h e r a p i s t 1,362 1,873 1,398 2, 077
S e c r e t a r y 600 2 , 065 1,130 1,551
S e c r e t a r y ( P riva te) 867 2, 5 4 4 1,200 2 , 215
S w i t c h b o a r d Oper. 633 1,55! 908 1,288
Ty p i s t (Sr.) 650 1,817 995 1,158
U n d e r w r i t e r 950 2, 4 2 5 -- -
Word Process. O p e r a t o r 650 2 , 0 7 3 -- -
Ho u r l y Wa g e Rates
,225
,032
984
846
, 2 12 , 191
, I 94
,316
,004
,817
,218
,648
939
,067
,532
,793
,221 ,669
,722
, I 99
,452
, I 30
, 0 2 0 ,538
,099
Au to M e c h a n i c $5. 26 $15.02 $7.85 $ 8.96 $ 8.92 $ 9.54
A u t o M e c h a n i c H e l p e r 4. 00 11.13 6.52 7.17 7. 49 7.53
Bldg. M a 1n t . R e p a 1rer 4. 00 13.20 7.66 8.51 8. 26 8.02
C a r p e n t e r (M a 1n t . ) 6. 17 15.02 7.66 8.51 8.92 9.08
C o o k {Ass I s t a n t ) 3. 50 9.68 6. 52 7.17 5.83 5.71
C o o k (G ener a 1) 3. 40 10.62 7. 1 1 7.90 7.95 7.51
E l e c t r i c i a n (Maint. ) 7.02 15.26 7.85 8. 72 9. 46 10.33
E 1e c t r o n I c T e c h . 7. 80 1 6.23 8.30 10. 18 12.56 12,70
G r e e n s k e e p e r (Golf Co urse ) 4.25 8.65 6. 1 2 6. 69 5. 50 5.90
G r o u n d s k e e p e r 3. 35 8. 70 6. 08 6. 63 5,75 5.60
J a n i t o r (H e a v y ) 3. 59 9. 59 6. 08 6. 63 5.49 5.38
Ki tc h e n H e l p e r 3. 35 7.83 6. 08 6.63 5.24 5. 18
La bo re r (Heavy ) 4. 79 1 2. 42 6, 1 2 6. 69 7.02 7.00
La bo r e r (Light) 3. 50 8.95 6.08 6. 63 6. 28 6.36
Pa Inter ( M a I n t . ) 4. 00 12.38 7.66 8.51 8,83 8. 14
P 1 um b e r (Maint. ) 7. 73 1 1 .26 7. 85 8.72 8.92 9. 16
S e c u r i t y Attend. 3. 35 8.02 5.24 6. 09 6. 20 5.74Tr a d e s H e l p e r 5. 18 8.19 6.52 7. 17 7.25 7.09
Tr u c k D r iver A^ 3.35 9.85 6.3 1 6. 92 6. 68 6.49
Tr u c k D r iver 3.75 13. 12 6.7 1 7.41 7. 16 7.71
T r u c k D r i v e r C^ 3.75 14.06 6. 92 7.66 7.81 9.91W a r e h o u s e W o r k e r 3.35 14.61 6.31 6.92 7.82 7.88
Wa sher 3. 35 6.64 6. 12 6. 69 5.59 5.30
NOTE: Re su l t s of s a m p l i n g 508 p r i v a t e e s t a b l i s h m e n t s e m p l o y i n g 4 0 , 8 5 8 pe rs o n s
d u r i n g June, July, and A u g u s t of 1982. S t ate and C o u n t y g o v e r n m e n t s did
not p a r t i c i p a t e in the s u r v e y in 1981 and 1982. C a u t i o n m u s t be
e x e r c i s e d in m a k i n g c o m p a r i s o n s due to v a r i a t i o n s am o n g Jobs and th e i r
fringe benefi ts.
Av er a g e of s a l a r y ranges.
A = c a p a c i t y u n der 1.5 tons; B = 1.5 to 5 tons; C = 5 tons and over.
SOURCE: Hawaii E m p l o y e r ’s C o u n c i l , Re s e a r c h D e p a r t m e n t , "P ay rates in Hawaii,
P r i v a t e E m p l o y m e n t , G o v e r n m e n t E m p l o y m e n t , " Special P u b l i c a t i o n N u m b e r 150, S e p t e m b e r 1982.
52
CLASSROOM TEACHERS’ SALARIES: 1981-1982Estimated Average Annual Salaries’
TABLE 44
E I e m e n t a ry S e cond ary A m ount
% 1 nc re a s e
Rank o v e r 1980-1981
HAWA I I $2 3,76 7 $2 2,53 7 $23,261 10.00U. S. A v e r a g e I 8,543 I 9,494 I 8,976 7.81
A I abama
A I aska
Ar i zona
Ar k a n s a s
Ca I i forn i a
Co Iorado
C o n n e c t i cut
DeI aware
Fl orid a
Ge o r g i a
I daho
Illinois
Indiana
I owa
Kansas
Ke n tuc ky
Lou i 5 i ana
Ma i n e
Ma ryland
M a s s a c h u s e t t s
Mi c h i g a n
M i nn esot a
Mi ss i s s i p p i
M I ss o u r i
M o n t a n a
Neb ras ka
N e vada
New H a m p s h i re
New J e rsey
New M e x i c o
New Yo rk
North C a r o l i n a
North D a kota
Oh i o
Ok I ahoma
Or egon
P e n n s y I van i a
Rh o d e Island
South C a r o I i na
South D a kota
T e n n e s s e e
Texas
Utah
Ve rm o n t
V i r g i n i a
Wash i ngton
We st Vi r g i n i a
W i scons i n
W y o m 1ng
D. C.
I 5,000
3 1 ,810
I 7,82 I
13,591
2 2 , 0 7 6
19, 142
18.156
18,715
17.157
16,080
16,04 I
20,181
18,500
17,312
16,476
16,740
I 7,000
I 4,400
2 0 ,206
19,631
22, I I 3
19,152
I 3,930
I 6, 098
16,970
14,844
I 8, I 00
I 4,544
19,336
18,621
2 2 ,600
16,342
I 4,626
17,610
16,580
I 9, 56 I
18,820
21 ,559
I 5,220
I 4,257
16, 123
I 7,000
I 7,258
13,133
16,519
21 ,844
I 7,023
18,900
20,411
2 4 ,304
16,010
32 ,060
I 8,446
14,361
22 , 8 2 3
2 0 , 10218.563
19,665
16,613
I 6,770
16,778
2 2 .596
19,433
18,591
16,631
18,100
1 7,600
!5,650
2 1 ,450
20,051
2 2 ,609
2 0 .596
I 4,400
16,900
I 0,450
16,252
I 8,400
I 4,875
2 0 , 2 3 8
I 9 , I 89
2 3 ,000
16.563
14,992
18,740
I 7,220
2 0 ,755
19,720
2! ,428
I 6,320
14,829
16,259
I 0 , I 00
I 8,693
14,021
17,914
22,961
1 7,450
19,870
2 I ,954
2 4 ,210
15,494
31 ,924
18,014
I 3,984
2 2 ,578
I 9,628
18,317
19,241
16,907
I 6,363
16,388
2 1 ,013
I 8,966
17,989
I 6,546
I 7,200
I 7,264
I 4,873
2 0 ,865
I 9,875
22,351
1 9,903
14,141
16,499
i 7,625
I 5,536
I 8,248
14,701
19,706
18,905
2 2 ,826
16,428
14,779
18,116
16,781
2 0 ,037
1 9,307
2 I ,494
I 5,637
I 4,457
16,175
I 7,485
I 7,876
I 3,567
17,090
2 2 ,332
I 7,209
19,346
21,151
2 4 ,265
44
1
25
50
5
16
22
I 9
34
40
39
I 0
20
26
36
32
30
45
I I
I 4
6
1 3
49
37
28
43
23
47
1 5
2 I
4
38
46
24
35
I 2
I 8
8
42
48
4 I
29
27
5 I
33
7
31
1 7
9
2
1
I .90
9.90
4.73
5.36
7.96
9.55
5.16
6. 75
9. 74
5.94
8.47
8.18
.92
.52
8.50
9.21
4.27
6. 28
9.83
6.27
5.36
I I .96
8.63
6.99
10.47
4.39
3. I 0
9.61
8.01 12.45
7.03
3.59
6.59
7.17
10.53
11.03
7.92
7.00
8.95
5.73
6.99
11.17
6.00
4.31
1 0 . 0 1
5.00
15. 13
9. 88
I 3.00
6.04
NOTE: Data for 19 81-8 2 are p r e l i m i n a r y e s t ima tes.
a. Li mi t e d to c l a s s r o o m t e a c h e r s e x c l u d i n g p r i n c i p a l s , s u p e r v i s o r s , librarians,
g u i d a n c e and p s y c h o l o g i c a l p e r son nel, and re late d in stru ctio nal workers.
b. 1980-1981 re vi s e d data.
SOURCE: " E s t i m a t e s of School S t a t i s t i c s 1981-82," NEA R e s e a r c h , National
Ed u c a t i o n A s s o c i a t i o n , 1982 ( c o p y r i g h t 1982)
53
TABLE 45ESTIMATED PUPIL-TEACHER RATIOS AND
PER CAPITA DIRECT SCHOOL EXPENDITURES
P e r C a p i t a D i r e c t E x p e n d i t u r e s - L o c a l S c h o o l s ' ^
State
P u p } I-Teacher Ratios^
Elementary Secondary Total
Sa t ary &
Wages
Total Expenditures
Othe r Amount Rank
$ 349.94
19.9 16.5 18.4 28 I .85 361.66 643.51
Ala.A Iaska
Ar I z .
A r k .
CaI I f .
Co lo.
Conn .
Del .
Fla.
Ga.I daho
III.
Ind.
I owa
K a n s .
Ky.
L a .
M e .
Md.
M a s s .
Mich.
Minn.
Miss.
M o .
M o n t .
Neb.
N e v .
N. H.
N. J .
N. M.
Y.
C.D.
Ohio
Okla.
Ore.
Pa.
R. I .
S. C.
S. 0.
T e n n .
Texas
Utah
Vt.
Va.
W a s h .
W. Va.
Wise.
Wyo.
D. C.
19.8
• 16.6
19.2
20.225.2
20.9
17.5
19.1
19.3
18.7
21 .418.4
20 . 617.7
16.7
19.9
22.5
19.7
18.9
27.5
23.2
17.3
18.5
23.2
20. 1
16.9
22 . 216.8
17.0
2 1 . 819.0
23.3
19.4
20 . 616.1
18.8
18.8
15.8
21 .2
16.3
20.3
17.5
25.3
13.5
17.8
19.6
18. I
15.9
14.7
17.5
17.9
15.9
18.7
16.6
19.0
15.5
14.1
15.8
19.7
16.5
18.9
16.6
18.4
14.2
14.0
19.9
12.4
15.0
17.5
5.5
23.3
16. I
16. I
1 I . I
12.215.62 0 . 014.714.4
16.4
15.3
16.1
10.5
17.4
14.8
17.5
16.3
15.5
15.6
14.1
2 I . 617.6
22.614.2
16.0
23. I
15.7
14.5
13.4
2 0 . 0
16.8
16.3
19. I
18.4
22. 7
18.2
16. I
17.3
19.5
17.8
20.3
17.8
19.5
15.9
15.5
19.9
18.1
18.0
18.2
14.7
23.2
16.7
18.317.1
16.6
16.2
21.1
16.6
15.9
19.0
!6.9
20. I
15.7
19.5
16.5
18.3
17.4
15.6
19. I
15.6
20. 8
17.6
24. I
13.8
17.1
21.1
17.0
15.3
14. I
18.5
201.75 726.44
262.41
237.42
31 I .63306.84
296.40
306.81
225.26
243.91
253.29
282.14
265.06
287.40
272.54
200.21270.06
247.18
318.31
319.17
342.48
324.35
203.37
244.78
323.54
272.33
263.82
217.90
324. 12
290.97322.88
253.88
250.73
269.89
253.99
304.50
265.34
282.52
243.04
245.84
205.81
273.67
270.52
227.75
270.37
328.63
257.98
284.97
384.89
371.07
350.95
, 169.88
468.42
284.38
404.37
440.60
296.79
446.67
302. I 5
286.87
333.73
327.08
337.77
428.27
395.99
324.75
353.92
274.37
370.03
273.66
405.32
388.47
350.12
279.7 I
39 1 .4 1
406.27
321.16
3 2 9 . 1 9
323. I 9
504.31 400.90
358.20482.49
32 I .64
383.50
483.89
291 .26
362.36
360.79
352.88
272.71
340.79
485.01
458.10
3 5 7 . 1 8
494.90
325.27
458.46
628.69
192.72
552.70 I,896.32
730.83
521.80
716.00
747.44
593.19
753.48
527.4 I
530.78
587.02
609.22
602.83
71 5.67
668.53
524.96
623.98
521.55
688.34
592.83
747.80
712.82
553.49
524.32
714.95
678.60
584.98
547.09
647.31
795.28723.78
612.08733.22
59 I .53637.49
788.39
556.60
644.88
603.83
598.72
478.52
614.46
755.53
685.85
627.55
823.53
583.25
743.43
I ,013.58
563.79
I 249
I 4
9
34
7
46
45
37
30
32
I 5
21
4727
50
I 8
35
8
I 7
42
48
16
20
38
44
22
4
I 3 29
1 I
36
24
5
41
23
3 I
33
5 I
28
6
19
25
3
39
10
2
40
NOTE: Per capita expenditures do not correspond with Table 54 since expenditures
for supervision of local schools, state schools for the handicapped, and
other similar special education programs have been eliminated.
a. Estimated for the 1981-82 school year by dividing public school fall
enrollment by the number of classroom teachers as reported by the National
Education Association.
b. As reported by the U.S. Department of Co mmerce for fiscal 1981.
SOURCE: "Estimates of School Statistics, 1981-82," NEA Research, National
Education Association, 1982 (copyright 1982); "Governmental Finances in
1980-8!," Series GF 81, No. 5, Bureau of the Census, U.S. Department
of Commerce, Washington, D.C., October 1982.
54
TABLE 46HAWAII PUBLIC SCHOOL COSTS
Selected Fiscal Years^
Object of Expenditure I 982 I 98 1 1980 I 977 I 972
Administration $ 28,131,860 $ 25,177,986 $ 23,437,809 $ 14,214,405instruction: Personal Services 226,836,099 209,054,446 192,219,974 156,032,590
Supplies m o the r 23,346,220 23,068,428 23,297,662 44,063,853Food Services: Personal Services 13,846,412 12,743,714 10,841,813 9,364,858
Supplies 16,772,944 17,838,391 12,622,525 11,294,541Attendance & Health Services 14,832,100 14,330,972 11,686,102 9,240,682Pupil Transportation Services 13,293,991 10,928,209 8,407,397 6,902,159Operation of School Plants^ 28,630,406 24,052,221 20,232,149 14,285,207Maintenance of School Plants 13,000,623 13,436,758 10,615,533 8,486,332Retire., S.S., Med. Ins., Contrib. 50,871,562 48, 932,514 44,071,454 39, 516,048Workers' CompensationC 1,063,610 1,297,336 1,480,617 1,259,309Debt Retirement: Interest 207,876 259,753 322,588 618,416_____________________ Pri nci pa I___________________ I ,368,330________ I , 722,544 I ,918,665 _______3,421 ,686
12,554,507 100,915,803 I I ,981 ,858 5,786,560 10,538,897 3,809,901 3,464,546 5,322,900 7,751,803 14,089,271
638,218 I,342,268 4,130,371
oi01
Sub-TotaI $432,202,033 $402,843,272 $361, 154,288 $288,700,086 $182,326,903
Cap I ta 1 Out 1 ay* Adult Education Public Libraries Summer School Ath1etIc Funds
$ 17,237,000 2,920,82 1 12, 160, 848
848,660 753,915
$ 30,860,000 2,510,707 10,299,343
707,330 776,394
$ 30,509,000 2,293,511 9,867,243
559,647 843,759
$ 38,375,500 15,337,913 7,399,005
476,889 79 1 ,086
$ 29,796,954 7, 1 1 9,046 5,040,629
454,9 1 1694,145
Tota 1 $466, 123,277 $447,997,046 $405,232,448 $35!,080,479 $225,432,588
Average Dai ly EnrolIment 1 60,042 163,733 166,105 173,871 182,535
Average Daily Attendance 1 48,636 151,713 151 .563 159.936 168,884
NOTE: Data not strictly comparable due to revised methods of reporting.
a. Includes expenditures from federal, state, and county funds, but does not include operation of education department.
b. Includes appropriation for safety and security systems for 1980, 1981, 1982 data.c. Includes unemployment compensation.d. Bond fund expenditures not included.
costs attributable to
SOURCE: Annual Reports of the Department of Education, State of Hawaii.
TRENDS IN HAWAII SCHOOL ENROLLMENTFall 1972-1982
CHART 12
Thousands
250 _
PUBLIC SCHOOLS
Non-Federal |
Federal Connected^
256,034 256,510
HIGHER EDUCATION”
260,419
PRIVATE SCHOOLS
261,655 258,434 260,387253,482
300
244,113 _ 250
__ 200
__ 100
1972 1973 1974 1975 1976 1977 1978 1979
'Includes enrollment for partial as well as full federal impact-area aid, 1982 estimated.“Fall full- and part-time enrollment in day time credit courses. Includes University of Hawaii system, and enrollment in technical schools. SOURCE; Department of Education, State of Hawaii; University of Hawaii.
TABLE 47UNIVERSITY OF HAWAII
Current Income and Expenditures — Selected Fiscal Years’
1982 1 981 1 900 1977 1972
Fo r E d u c a t i o n a l P u r p o s e s $ ( 2 3 9 , 1 4 1 , 0 1 8 )
R E V E N U E S
$ ( 2 1 9 , 2 1 7 , 6 4 3 ) $ ( 1 9 0 , 0 8 3 , 4 9 7 ) $( 1 5 7 , 4 7 6 , 9 8 7 ) $( 1 0 6 , 0 6 4 , 5 6 6 )
F e d e r a l Fu n d s 5 2 , 7 1 3 , 0 5 7 51 , 5 2 4 , 9 4 5 4 4 , 7 1 7 , 1 1 5 3 5 , 4 3 8 , 2 9 9 3 2 , 8 1 7 , 2 9 6
S t a t e A p p r o p r i a t i o n s 171 , 342, 782 1 5 1 , 6 1 5 , 8 7 8 ! 3 3 , 3 9 8 , 2 2 2 1 1 2 , 1 8 6 , 2 0 3 6 5 , 6 2 0 , 4 1 8
Un i v e r s i ty F u n d s ( 1 5 , 0 8 5 , 1 7 9 ) ( 1 6 , 0 7 6 , 8 2 0 ) ( 1 1 ,968, 160) ( 9 , 8 5 2 , 4 8 5 ) ( 7 , 6 2 6 , 8 5 2 )
S t u d e n t F e e s ^ 5 , 7 9 3 , 7 9 8 5 , 3 8 8 , 8 9 1 4 , 1 2 2 , 1 7 2 3 , 7 4 9 , 4 3 1 3 , 0 8 4 , 6 4 9
D e p a r t m e n t a l E a r n i n g s 3 , 4 1 0 , 9 0 0 4 , 7 3 7 , 0 5 3 3 , 1 4 1 , 6 9 7 2 , 3 5 6 , 9 2 3 1 , 1 5 3 , 2 5 8
Gl fts a n d G r a n t s 5 , 1 8 1 , 5 2 6 5 , 3 9 2 , 4 6 3 4 , 1 8 7 , 8 5 9 3 , 3 1 6 , 9 0 0 3 , 0 2 8 , 6 6 2
A l 1 O t h e r 6 9 8 , 9 5 5 5 5 8 , 4 1 3 5 1 6 , 4 3 2 42 9,23 1 3 6 0 , 2 8 3
Fo r N o n - E d u c a t i o n a ( P r o g r a m s ( 23, 159,97 5) ( 21 , 2 2 5 , 8 5 2 ) ( 1 0 , 6 3 2 , 3 1 6 ) ( 1 2 , 4 8 8 , 5 4 4 ) ( 7 , 3 8 8 , 0 6 0 )
A u x i l i a r y E n t e r p r i s e s 2 3 , 1 5 9 , 9 7 5 21 , 2 2 5 , 8 5 2 1 8 , 6 3 2 , 3 1 6 1 2 , 4 8 8 , 5 4 4 7 , 0 4 9 , 0 6 9
O t h e r S o u r c e s -- -- -- -- 338,991
T O T A L R E V E N U E S $ 2 6 2 , 3 0 0 , 9 9 3 $ 2 4 0 , 4 4 3 , 4 9 5 $ 2 0 8 , 7 1 5 , 8 1 3 $ 1 6 9 ,96 5,53 1 $ 1 1 3 , 4 5 2 , 6 2 6
Fo r E d u c a t i o n a l P u r p o s e s $ ( 2 3 4 , 7 9 3 , 4 8 8 )
E X P E N D I T U R E S
$ ( 2 1 5 , 7 9 4 , 5 1 7 ) $ ( 1 8 9 , 0 3 3 , 5 6 5 ) $ ( 1 5 6 , 8 1 3 , 7 6 5 ) $ ( 1 0 3 , 6 5 6 , 4 8 2 )
I n s t r u c t i o n & Rel. Act. 7 0 , 6 9 5 , 2 3 6 6 5 , 5 1 8 , 9 8 2 6 0 , 1 7 2 , 9 9 5 5 5 , 4 7 0 , 1 5 6 31 , 0 9 3 , 1 0 7
C o m m u n i t y Col leges 4 1 , 3 2 3 , 1 8 4 3 6 , 7 2 3 , 7 6 5 31 ,616,921 2 7 , 3 5 9 , 4 6 7 14 ,346 ,641
O r g a n 1 ze d R e s e a r c h 4 9 , 9 7 8 , 3 9 6 4 8 , 2 1 4 , 0 7 7 4 1 , 7 7 0 , 7 3 7 2 9 , 8 4 5 , 2 4 9 2 6 , 8 6 0 , 3 0 7
E x t e n s i o n S e r v i c e 4 , 6 0 5 , 8 3 1 4 , 2 5 0 , 0 6 1 3 , 7 1 2 , 2 0 2 3, 16 6, 8 0 7 2 , 2 0 7 , 0 9 7
L i b r a r i e s 7 , 8 6 4 , 1 0 1 6 , 9 6 4 , 6 9 1 6, 1 10 ,925 4 , 8 5 0 , 1 1 6 2 , 5 6 7 , 6 7 4
P l a n t O p e r . & M a 1n t . 1 5 , 0 4 0 , 0 3 4 1 3 , 0 2 7 , 1 3 0 10, 194,181 7 , 4 3 7 , 7 9 2 3 , 6 8 2 , 8 0 4
Pu b lie S e r v i ces 9 , 4 9 0 , 3 3 0 9, 7 3 4 , 4 8 ! 8 , 4 7 7 , 7 6 3 3 , 9 7 1 , 3 7 9 1 4 , 4 6 8 , 5 0 2
Ad m i n . & Ge n. E x p e n s e s 3 5 , 7 9 6 , 3 7 6 3 1 , 3 6 1 , 3 3 0 2 6 , 9 7 7 , 8 4 1 2 4 , 7 1 2 , 7 9 9 8 , 4 3 0 , 3 5 0
Fo r N o n - E d u c a t i o n a 1 P u r p o s e s ( 2 1 , 9 9 2 , 4 9 1 ) ( 2 0 , 5 7 0 , 3 6 9 ) ( 1 5 , 8 1 9 , 1 4 7 ) ( 1 2 , 7 5 1 , 9 9 2 ) ( 7 , 2 9 3 , 7 2 2 )
A u x i l i a r y E n t e r p r i s e s 1 7 , 9 1 7 , 0 8 3 1 6 , 3 3 1 , 1 0 4 1 3 , 5 8 9 , 4 0 3 9 , 7 4 0 , 4 9 5 6 , 2 8 7 , 3 2 7
O t h e r 4 , 0 7 5 , 4 0 8 4 , 2 3 9 , 2 6 5 2 , 2 2 9 , 7 4 4 3 , 0 ! 1 , 4 9 7 1 ,006, 395
T O T A L E X P E N D I T U R E S $ 2 5 6 , 7 8 5 , 9 7 9 $ 2 3 6 , 3 6 4 , 8 8 6 $ 2 0 4 , 0 5 2 , 7 1 2 $ 1 6 9 , 5 6 5 , 7 5 7 $ 1 1 0 , 9 5 0 , 2 0 4
NO T E : A f t e r 1977, a u d i t o r s h a v e i n c l u d e d n o n - i m p o s e d f r i n g e b e n e f i t c o s t s , a t t r i b u t a b l e to U n i v e r s i t y e m p l o y e e s but
a c t u a l l y f u n d e d t h r o u g h o t h e r s t a t e a g e n c i e s ( p r i m a r i l y D e p a r t m e n t of B u d g e t and F i n a n c e ) , as p a r t of th e
U n i v e r s i t y ' s e x p e n d i t u r e s .
a. E n c u m b r a n c e s of f u nds no t i n c l u d e d in e x p e n d i t u r e data; r e v e n u e s ma y I n c l u d e a d v a n c e s by fe dera l a g e n c i e s .
D e t a i l no t 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 e p o r t i n g .
b. F e e s an d s p e c i a l p r o g r a m s o n l y ; t u i t i o n an d fe es fo r r e g u l a r a c a d e m i c s e m e s t e r s ar e s t a t e g e n e r a l fund
r e a l i z a t i o n s and ar e n o t r e f l e c t e d in U n i v e r s i t y data.
S O U R C E : C e n t r a l A c c o u n t i n g O f f i c e , an d F i n a n c i a l R e p o r t s , U n i v e r s i t y of Ha wa i i .
TABLE 48DIVISION OF AIRPORTS
Department of Transportation — State o f HawaiiRevenues and Expenditures — Seiected Fiscai Years
1 982 1 98 1 1 980 1 977 1 972
RE VEN UES ^
Fuel Tax^
R e v e n u e from O p e r a t i o n s
Bon d Funds
F e d e r a 1 G r ant s
All O t her R e ven ues
$ 4,889,071
6 5 , 0 1 3 , 5 6 2
12,797,184
2 3 , 5 5 5 , 4 3 2
$ 4 , 7 9 6 ,19 7
6 5 , 0 8 4 , 6 9 1
4 , 8 5 3 , 6 7 8
24,443,671
$ 5 , 2 0 2 ,05 4
5 9 ,58 8 , 3 4 5
9 , 9 0 6 , 9 0 3
19,560,617
$ 4,64 1 , 5 1 2
47, 398, 182
12,780,797
5, 642 ,25 0
$ 5, 1 04 ,063
16, 138,843
1 9,600, 182
1,192,284
4, 525 ,67 8
TOTAL $ 1 0 6 , 2 5 5 , 2 4 9 $9 9,1 7 8 , 2 3 7 $ 9 4 , 2 5 7 , 9 1 8 $70,462,741 $ 4 6,5 61, 05 0
EXPEND 1TU RES c
P e r so na 1 S e rvI ces
O t her O p e r a t i n g Ex pen ses
Capital Outlay
Bond Interest
All O t h e r E x p e n d i t u r e s
$ 13,568,798
26 ,350,431
2 1 , 056, 449
2 4 , 2 6 5 , 6 1 3
15 , 992, 141
$11,878,101
2 2 , 1 5 2 , 4 5 2
2 5 , 2 0 4 , 4 0 9
18,312,062
14,958,148
$ 1 0 , 0 5 0 , 2 4 5
12,758,700
34 ,9 3 7 , 7 6 9
18,927,527
5, 922,414
$ 7, 910 ,87 2
10,789,567
19,068,319
19,266,580
2 , 3 9 6 , 9 6 6
$ 3,357,309
5, 429,999
2 2 , 5 3 1 , 4 8 3
13,135,189
1 ,368, 1 82
T O TAL $ 1 0 1 , 2 3 3 , 4 3 2 $9 2,5 0 5 , 1 7 2 $8 2,5 9 6 , 6 5 6 $ 5 9,4 3 2 , 3 0 4 $45 , 822 , 1 62
tn00
NOTE: T o tal s may not add due to rounding.
a. E x clu des a d van ces from T r e a s u r e r and inves tme nt s redeemed; includes general fund
a p p r o p r i a t i o n s .
b . Rate K per gallon.
c. E x clu des bond principal p a yme nts since e x p e n d i t u r e s from bond funds included; also
e x c l u d e s i n ves tme nt s p u r c h a s e d and transfers.
SOURCE; A u d i t o r ' s Re por t for FY 1982; C o n s o l i d a t e d St ate m e n t of Re cei pts and Ex penditures,
A i r p o r t s Division, D e p a r t m e n t of T r a n s p o r t a t i o n , State of Hawaii.
TABLE 49DIVISION OF HARBORS
Department of Transportation — State o f HawaiiRevenues and Expenditures — Seiected Fiscal Years*
1982 1981 1980 1977 1972
071CO
Wharfage P 11otage Fees Docking $ Mooring Fees Renta 1sSales of Services $ Materials Income on Investments Miscel laneouslT
$ 7,540,070
1,610,145 9,082,608
429,624 3,768,105
576,906
$ 7,220,786
1,427,866 6,600,195
388,097 2,480,583
536,258
$ 7,156,413
1,206,464 6,124,620
418,131 2,898,813
478,596
$ 5,158,042 672,653
1,067,537 4,469,287
298,325 569,294 376,760
$4,093,194 645,334 819,382
3,020,010 306,751 462,626 235,562
TOTAL REVENUES $23,007,458 $18,653,785 $ 18,283,037 $12,611,898 $9,582,859
AdmIn1st rat 1onC
EXPEND ITIJRET "
$ 995,868 $ 1,152,762 $ 1,077,332 $ 951,397 $1,015,631Harbor OperatlonsC: 1,290,539 1,096,346 800,078 713,996 1 ,474,283General Maintenance‘s 1,429,012 1,807,669 1,456,416 1,545,479 1,530,122Engineering Serv. 4 Overhead^**: -- -- -- 26,341 125,201
Salaries 4 Wages® 3,786,739 3,406,965 3, 1 56,698 3,126,963 --
Retirement Contributions (c) (c) (c) (c) 399,9295$ Surcharge on Gross Receipts 655,596 548,388 551,287 423,990 351,139
Interest on Bonded Debt 6,226,386 3,535,296 4,022,876 1,351,090 2,202,889Principal on Bonded Debt 3,162,451 2,556,062 2,175,421 1,608,927 260,000City 4 County Fireboat 692,778 687,360 645,171 615,686 382,037DeprecI at ion 2,084,642 2,009,845 1,922,256 1,551,524 1 ,257,923Miscel 1aneou s 527,325 192,223 48,968 429,534 152,827
TOTAL EXPENDITURES $20,851,336 $16,992,916 $15,856,503 $12,344,927 $9,151,981
a. Report on the "public undertaking,'' as defIned In the reso1ut1 on authorizing Issuance of Harbor Revenue Bonds asall harbors and waterfront improvements and other properties under the Harbors Division, except those principallyused for recreation and landing of fish.
b. Includes permits to operate small power boats, recoveries tor damages to properties, sales ot utilities, etc.c. Retirement contributions assigned to appropriate tunction betore 1973, Contributions were $417,000 (1982),
$348,000 (1981), $327,000 (1980), $367,765 (1977), and $268,850 (1972).d. After 1977, category allocated to "Salary and Wages" and "Administration."e. Salaries and wages assigned to appropriate function before 1977.SOURCE: Audit Section, Accountant's Reports, Water Transportation Facilities Division, Department of Transportation,
State of HawaI I.
TABLE 50DIVISION OF HIGHWAYS
Department o f Transportation — State o f HawaiiRevenues and Expenditures — Selected Fiscal Years
I 932 I 98 1 I 980 I 977 I 972
§
REVENUES
Fuel Tax $ 27,911,737 $ 28 ,500,392 $ 29,231,708 $27,879,067 $13,975,756
We i ght Tax 7,776,343 7,709,936 7, 732 ,642 -- --
F e d e r a 1 Aid 48,526,916 52,129,105 68,012,215 55, 1 16,645 36, 1 88,012
Land Sales 34,362 49,565 50,968 100,591 55,479
Ren ta 1 s 94,371 91 ,841 76,784 76,587 52,518Pe rm i t Fees 64,292 80,854 36,847 14,449 21,593
Genera 1 Funds -- -- -- 21,984 1 ,002,322
Bond Funds 14,216,941 26 ,949,669 17,616,163 12,040,148 7,230,595
Vehicle Re gis tra tio n Fees 588,410 6 1 4,003 595,631 -- --
Gross Weight Fees 266 231 1,414 -- --Other 18,569,943^ 6,459,791 1 , 552 ,608 86,245 226,871
TOTAL REVENUES $ 1 1 7, 783,583 $122,585,387 $124,906,980 $95,335,716 $58,753,146
EXPEND 1TURES
Admi ni stration $ 3,700,382 $ 3,537,924 $ 3,004,343 $ 1,872,230 $ 1,178,150
5^ Surcharge 1 ,858, 417 1,134,044 1 ,204,01 1 793,646 390,381
Ma i ntenance 22 ,880,782 21 ,630, 1 05 12,166,246 11,790,803 5,011,963
Planning i Research -- -- -- 426,562 1,474,903Debt Serv i ce 16,919,634 15,801 , 962 14,784,729 12,227,586 6,541,936
Cap i ta 1 Proj ects 63 ,097,640 71,322,785 84,054,640 65,003,310 43,074,052
TOTAL EXPENDITURES $108,456,855 $113,426,820 $ I I 5,2 I 3,969 $92, I 14, I 37 $57,671 , 385
NOTE; Includes ex pen dit ure s from highway, general, and general obligation bond funds; interfund
transfers el imi nat ed to avoid duplication,
a. Includes general excise tax collections of $16,511,734 derived on the sale of gasoline. Act 159,
. SLH 1981.
SOURCE: Annual reports to the Governor, Department of Tr ansportation, State of Hawaii.
THE LONG TERM PUBLIC BONDED DEBT
Governments issue long term debt in the form of bonds to finance public capital improvement projects or CIP. Capital improvements are public facilities which are intended to serve several generations of taxpayers. Paying for these facilities from current government revenues would place an inequitable burden on present taxpayers since future users would also benefit from the project. By funding the cost of CIP over its approximate economic life through debt, present and future beneficiaries are involved in paying the cost. If debt is issued indiscriminately, more of the taxpayer's dollar must go towards payment of debt service.
Total state and county long term debt at the end of 1982 equaled $2.3 billion. More than 70% of this debt are general obligation bonds guaranteed by the general revenues of the state and county governments. The remaining debt is comprised of revenue bonds which are backed by the revenues earned from the funded projects or from earmarked funds from airport, harbor, and water supply fees as well as fuel tax revenues.
The state 's per capita bonded debt contracted by 1.7% during 1981 dropping Hawaii a notch in the U.S. rankings to tenth highest. This decline was due to the high market interest rates which disrupted normal state borrowing patterns. Since interest rates exceeded the statutory 9.5% rate ceiling during 1981, only one bond issue was sold during the entire year. The uptrend in per capita debt is expected to resumeas the state's statutory rate was further increasedwhile market rates began to fall.
The state Constitution sets a debt limit in the form of debt service payments, which must be lower than 18.5% of the average general fund revenues for three prior fiscal years. Debt service payments in the highest year equaled $160 million and represented 77% of the allowable debt service.
Like the state, the counties must also complywith a constitutionally mandated debt limit which is set at 15% of net assessed real property values.Property values totaled $21 billion for 1982 yielding a debt ceiling of $3.2 billion for the counties. Actual county debt charged against this limit remains small as steadily growing property values raise the limit while the counties maintain dependence on cash financing for CIP.
61
STATE AND LOCAL LONG-TERM DEBTRelated to Population, Personal Income, and Tax Collections
Debt Outstanding at June 30, 1981
TABLE 51
S t a t e
Pe r Ca p i ta De bt
P e r Cap. D e b t as a $ of Pe r Cap,
P e r s o n a 1 1 n c o m e ® T a x Col 1e c t i o n s b
A m o u n t R a n k P e r c e n t R a n k P e r c e n t Ran k
H A W A 1 1 $ 2, 1 8 6 . 0 0 10 19.81 14 1 5 6.89 26
U.S. A v e ra ge 1 , 5 5 7 . 5 6 -- 14.66 — 1 4 2 . 4 6 --
A l a b a m a 1 , 1 2 8.94 4 1 13.74 33 1 5 2 . 8 6 28
A l a s k a 1 2 , 9 7 0 . 1 6 1 9 4 . 2 4 1 2 0 2 . 7 5 1 0
A r i z o n a 1 , 8 8 3 . 7 4 18 19.31 1 5 1 8 6.15 1 5
A r k a n s a s 1 , 0 0 4 . 4 7 44 12.49 36 1 4 8 . 0 6 32
Ca 1 i fo rn i a 1 , 0 8 9 . 8 8 42 9 . 1 4 47 8 6 . 4 8 50
C o I o r a d o 1 , 5 2 4 . 3 0 27 13.59 34 1 4 8 . 8 0 30
C o n n e c t ! c u t 1 , 8 9 6 . 6 7 1 6 1 4 . 80 29 1 5 8.32 25
De 1 a w a re 2 , 8 5 4 . 7 1 6 25. 73 7 2 5 3 . 5 7 5
F l o r i d a 1 , 2 6 3 . 8 3 33 12.43 38 1 4 8 . 6 8 31
G e o r g i a 1 , 2 1 0 . 5 2 40 13.55 35 141 .73 33
Id a h o 7 6 ! . 2 0 51 8. 52 49 94. 15 48
1 1 1 i no i s 1 , 3 3 2 . 0 0 51 11.51 4 1 I 14.39 42
I n d i a n a 7 6 9 . 4 8 50 7. 92 50 9 3 . 0 7 49
Iowa 805. 1 0 48 7 . 6 9 5 1 77. 46 51
K a n s a s 1 , 6 0 5 . 3 6 23 14,85 28 160.01 2 1
K e n t u c k y 2 , 0 3 1 . 7 8 1 3 24. 1 3 8 2 5 7 . 8 7 4
Lou i s i a n a 2 , 0 4 4 . 2 3 12 21 .48 1 3 2 0 8 , 9 5 8
M a i n e 1 , 2 4 6 . 5 3 36 1 4 . 60 30 1 31 .97 36
M a r y 1 and 1 , 9 1 0 . 0 9 1 4 16.64 20 162. 14 20
M a s s a c h u s e t t s 1 , 6 8 4 . 3 6 21 15.14 25 1 2 4 . 9 8 38
Mi ch i gan i ,231 .49 39 11.41 42 1 0 6 . 7 8 45
Mi n n e s o t a 1 , 9 0 9 . 4 8 1 5 17.73 1 9 1 6 3 . 2 6 1 7
M i s s i s s i p p i 8 3 9 . 0 3 47 11.33 43 i 17 .98 40
Mi s s ouri 90 1 .27 46 9 . 3 4 45 114.11 43
M o n tan a ! , 5 0 7 . 6 5 28 16.02 21 13 6.92 35
N e b r a s k a 2 , 8 4 8 . 7 9 7 3 0 . 2 7 4 2 9 2 . 5 0 2
N e v a d a 1 , 747. 12 19 15.09 26 1 5 8.50 23
N e w H a m p s h i re 1 ,488. 10 29 14.89 27 1 8 7 , 2 7 I 4
N e w J e r s e y I , 7 0 9 . 0 8 20 14.09 32 1 3 9.07 34
N e w M e x i co 2 , 0 5 1 . 0 2 1 1 2 4 . 0 5 9 1 8 9 . 5 3 1 3
N e w Y o r k 2 , 5 2 8 . 4 8 8 2 2 . 0 5 12 1 5 5 . 1 3 27
N o r t h C a r o 1 i na 7 9 5 . 4 3 49 9 . 2 0 46 98. 75 47
N o r t h Da kota 1 ,2 39.3 1 37 12. 13 40 1 2 5 . 7 5 37
Oh i o 9 1 7 . 4 3 45 8 . 9 0 48 105.1 1 46
O k 1a h o m a ! , 2 5 8 . 7 0 34 12 .28 39 1 2 4,66 39
O r e g o n 3 , 1 3 5 . 7 1 5 31 .33 2 2 8 3 . 4 5 3
P e n n s y 1 van i a 1 , 5 7 0 . 9 0 24 15. 15 24 15 2.05 29
R h o d e I s land 2 , 2 8 0 . 7 9 9 2 2 . 4 6 1 1 2 0 8 . 8 0 9
S o u t h C a r o 1 i na 1 ,232. 1 5 38 15 .33 23 I 5 8 . 7 3 22
S o u t h D a k o t a 1 , 6 3 3 . 2 7 22 18.49 1 6 1 92. 1 9 1 1
T e n n e s s e e 1 , 3 2 2 . 1 3 32 15.65 22 178.81 1 6
T e x a s 1,564. 81 25 14 .58 31 16 2.87 i 8
Ut a h 1 , 4 8 4 . 6 9 30 17.86 1 8 16 2.86 1 9
V e r m o n t 1 , 5 6 4 . 4 7 26 1 7. 9 3 1 7 1 5 8.44 24
V i r g i n i a 1 , 0 8 4 . 6 8 43 10.48 44 1 14.68 4 1
W a s h i n g t o n 3 , 1 7 6 . 5 5 4 28. 1 7 5 306. 19 1
W e s t V i rg i n i a 1 , 8 8 3 . 9 2 17 22, 49 10 225. 12 7
W i s c o n s i n 1 , 2 5 0 . 4 4 35 12.46 37 1 0 8.98 44
W y omi ng 3 , 2 3 2 . 8 4 3 27.71 6 18 9.75 12
Di s t , of C o 1umb i a 4 , 1 6 9 . 7 1 2 30. 80 3 23 5 . 4 1 6
a. C a l e n d a r 1981.
b. F i scal 1981.
S O U R C E : " G o v e r n m e n t a l F i n a n c e s in 1 9 8 0 - 1 9 8 1 , " GF 81, No. 5, B u r e a u of
t h e C e n s u s , O c t o b e r 1982; " S u r v e y of C u r r e n t B u s i n e s s , " Vol. 62,
No. 8, B u r e a u of E c o n o m i c A n a l y s i s , A u g u s t 1982, U.S. D e p a r t
m e n t of C o m m e r c e , W a s h i n g t o n , D.C.
62
PUBLIC BONDED DEBT IN HAWAIIBonds Outstanding by Agencies and Funds
At December 31, 1982 and June 30, 1983>
TABLE 52
Governmental Unit and Funds Charged w i th
Debt Serv i ce Costs :
Principal Outstanding at:______
Actual 12/31/82 Estimated 6/30/83
STATE: SubtotalGenera I Fund Highway Fund
A i rport Fund Harbor Fund
Land Revolving Fund
Sand Island Rece i pts
Veterans' Loan Fund U of Hawa i i Fund
Dwelling Unit Rev. Fund Parking Facilities
A i rport Revenues*^
U of Hawaii Revenues*’
Multi-Deck Parking Revenues*’
Harbor Revenues*’
Hawaii Housing Authority*’
HONOLULU: Subtotal
Genera I Fund
Highway Fund
Off-Street Parking Fund Special Assessment Fund
Water Fund
Water Revenues
MAU I ; Subtota I Genera I Fund
Water Fund
Water Revenues HAWAI I ; SubtotaI
Genera I Fund
KAUAI : Subtota I
Genera I Fund
Water Fund
$(2,039
1,180 I 40
52
27
2
2964
2291
3
74
167
235
I 55
25 2
7
34
9
I 9
I 0
( 4545
( 19
I 8
,299
,353 ,984
,667
,923
,879
I 26 270
,440
,7 15 ,319
,930
,402
I 37
,175
,975 , 524
,057
,906
,702 ,827
, 1 1 0
,920
,849 ,965 ,350
534 ,785
, 785
,04 I
, 74 I
300
,0 0 0 ) ,322
,453
,866
,717
, 195 ,087
, 750
,000
,000 ,610
,000
,000
,000
,000
,000
,2 0 0 ) , 496
,485
,983 ,236
,000
,000 ,000)
,000
,000
,000 ,0 0 0 ) ,000
,0 0 0 ) ,000
,000
$(2,052,20 1
I 39
50
26
2
29
622
29 I
3
74
167
229
I 50
25
2 7
33 9
I 8 9
( 45
45
( I 9 I 8
854,000)
, 588, 525
728, 33 I
, 725 , 756
,630,023
,501,776 98,590
I 43, 389 ,285,000
,214,000
,319,610
,930,000 ,402,000
I 37, 000
, I 75, 000
.975,000
,225 , 201 )
,619,571
,144,910
,702,984 ,632,736
,285,000 ,840,000
,744,000) ,935,000
,275,000
534.000 ,071,000)
,071,000 ,037,000)
, 74 I ,000
296.000
TOTAL $ 2,359,498,200 $ 2,364,951,201
NOTE: Outstanding debt based on date upon which principal pay
ments are made to the bearers of the bonds.
a. Gross debt exclusive of cash reserves. Excludes bonds not
chargeable to public funds and short-term bond anticipation
notes. June 30 estimate does not include anticipated issues.
b. Revenue bonds as of July 1982.
SOURCE: Prepared by the Tax Foundation of Hawaii from data
received from the State Department of Budget 4 Finance and the County Finance Departments.
63
PUBLIC BONDED DEBT IN HAWAIIBonds Outstanding By Agencies and Funds'*
At December 31
CHART 13
1972 1980
‘ See Table 52 for detail.SOURCE: Prepared by the Tax Foundation of Hawaii from data provided by the Department of Budget and
Finance. State of Hawaii and the County Departments of Finance.
64
13334490
OUTSTANDING GENERAL OBLIGATION BONDSState of Hawaii — By Fund^
At December 31
CHART 14
Millions
$ 1 ,5 00___
$1,400
$1,300
1,501.7
$1,200
$ 1,100
$1,000
$900
$800
$700
$600
$500
$400
. $1,500
.$ 1 ,4 0 0
$1,300
$ 1,200
$1,100
$1,000
$900
$800
$700
.$ 6 0 0
.$ 5 0 0
1978 1979 1980 1981 1982
'See Table 54 for detail.SOURCE: Prepared by the Tax Foundation of Hawaii from data provided by the Department of Budget and
Finance, State of Hawaii.
65
TABLE 53COUNTY GENERAL OBLIGATION DEBT
At December 31, 1982 — Dollars in Thousands
<7i<J)
Funds Charged with Debt Service Honolulu Mau I HawaI I Ka ua I Tota 1
County Issues General Fund Highway Fund
Water Fund
Of f-St reet Pa rk i ng Special Assessment
$ 155,057 25,906
34, 1 10
2,703 7,827
$ 10,965
8,350
$ 45,785 $ 18,741
300
$ 230,548 25,906 42,760
2,703 7,827
TOTAL GENERAL OBLIGATION DEBT $ 225,603 $ 19,315 $ 45,785 $ 19,041 $ 309,744
DEBT LIMIT AND MARGIN
Fiscal 1982 Property Values Debt LImItb
Debt Charged to Limitc
Debt Marg I n
$15,038,250 2,255,738
150,620
2, 105, 1 18
$3,150,719
472,608 9,935
462,673
$2 ,180,856 327,128
45,071 282,057
$ 1,028,007 154,201 18,741
135,460
$21,397,832 3,209,675
224,367
2,985,308
AS A ? OF NET ASSESSED VALUES
County Issues
Debt Charged to Limit
Debt Ma rg I n
1 .50? 1 .00
1 4 . 00
0.61? 0. 32
14.68
2.10? 2.07
1 2. 93
1 . 85?
1 . 82
13.18
1 .45?
1 .05 13.95
a. Excludes short-term bond anticipation notes and cash reserves.b. Limit is 15^ of real property net assessed value.c. Estimated by the Tax Foundation of Hawaii In accordance with constitutional p roV 1 s 1 on s .
SOURCE: Prepared by the Tax
the Constitution of
Foundation of Hawaii using the County Finance Directors’
the State of Hawaii.
Annua I Reports and
TABLE 54STATE GENERAL OBLIGATION BONDS
State of Hawaii — December 31, 1982
Principal and interest
Payments Chargeable to:®Tota I
Genera I Fund
Highway Special Fund
Airport Special Fund
Harbor Special Fund
Land Revo Iv i ng Fund
Sand Island Rece i pts
Veteran's Loan Fund
Dwelling Unit Revolving
University of Hawa i i
Parking Facilities
F u n d
180,353,332 140,984,453 52,667,866 27, 923, 71 7 2, 879, 195
I 26,087 270,750
29.440.00064.715.000 2,319,610
TOTAL $1,501,680,000a. Debt service on State issued general obligation
bonds is a charge against the State's general
revenues. However, special fund agencies (by law)
are required to reimburse the State general fund for
debt service charges on certain bonds issued for
them by the State.
SOURCE: Compiled oe the Tax Foundation of Hawaii from
information provided by the State Department of
Budget and Finance.
TABLE 55STATE DEBT SERVICE CHARGED TO DEBT LIMIT
State of Hawaii — July 1, 1982
Type of Debt ServiceExc 1 udab 1 e
Debt ServiceCharged to De bt Limit
Total General Obligation Bonds
Reimbursed by:A i rports Highways Ha rborsUniversity of Hawaii Multi-Deck Parking
$ 7, 164,945 19,480,598 3,288,948 2,093,893
402,884
$192,327,384
(32,431,268)
Tota 1 $32,431,268 $ 1 59 ,896 , 1 16
Debt L i m i t^ $208,489,838
Debt Marg i n $ 48,593,722
a. Total net amount of principal and interest payable on outstanding general obligation bonds in highest debt service year (1985).
b. Limit Is computed multiplying the average genera! fund revenuesfor 1980, 1981, 1982 ($1,126,972,096) by 18.5^.
SOURCE: "State of the Debt Limit of the State of Hawaii as ofJuly I, 1982," Department of Budget and Finance, State of Hawa i i .
67
INDEX TO TABLES AND CHARTS — GOVERNMENT IN HAWAII 1983
Airport Finance.... 5 9Alcoholic Beverage Tax (See Liquor) Allocation of State and County Taxes... 21 Assessed Valuations (See Real Property)
Bank Deposits in Hawaii.............. 6,Bonds (See Debt)
ExpendituresDirect General, Per Capita........... ‘♦SFederal Government................ 37, 3SGeneral Information...................Hawaii, County of.................. 47,U8Honolulu, City 6 County........... 46,48Kauai, County of................... 47,48Maui, County of.................... 46,48State of Hawaii.................... 44,45Visitor................................ 6
Comparative Data, by StateCorporate Income Tax Rates........... 27Debt, Long-Term Bonded............... 62Employees, Public..................... 49Expenditures, Per Capita.......... 43,54Income, Per Capita Personal.......... 10Liquid Fuel Tax Rates................. 25Liquor Tax Rates...................... 25Personal Net Income Tax.............. 26Revenue Sources.................... 16, ^7Salaries, Classroom Teachers......... 53Salaries, Public Employees........... 50State and Local Sales Tax Rates...... 24Tax Burden..........................13, 37Teacher-Pupil Ratios.................. 54Tobacco Tax Rates 2 5
Contracting............................ 8,17Conveyance Tax.................... 20,21,35Corporate Income Tax................. 2 7,34Cost of Living - Hawaii................. 6County Information
Allocation of Taxes................ 21,22Bank Deposits......................... 8Bonded Debt............................ 66Employment............................. 8Expenditures.................... 42,46-48Fuel Tax Collections........... 23,31,35Liquor License Revenues 20,21,31-33Motor Vehicle Registrations.......... 8Motor Vehicle Weight Tax..20,21,31-33,35Per Capita Personal Income........... 9Population............................. 12Real Property Data................. 28-30Revenues..................... 14,17,31-33State Grants-in-Aid................ 31-33Sugar Income.......................... 8
D
DebtCounty ...................... 66Federal................................ 39General Information................... 61Limitations..................... 61,66,67State and Local Per Capita........... 62Trends............................ 5,64,65
Drugs, States Taxing.................... 24
Earmarked Taxes in Hawaii........... 34,35Economy of Hawaii
County Statistics..................... 6General Information................... 4State Growth........................... 6
EducationClassroom Teachers' Salaries......... 53Enrollnient in Hawaii.............. 55,56Expenditures................. 45-47,54,55Teacher-Pupil Ratios.................. 54University of Hawaii........... 44,45,57
EmploymentBy Industry............................ 11Civilian Labor Force............... 8, 8Government......................... 11,49Unemployed................... 4, 6, 8,11
Estate Taxes 15,20 ,21, 34 ,36Excise Taxes.......... 15 ,17-21, 22 ,34, 36 ,39
Federal GovernmentAdministrative Budget................. 39Debt................................... 39Employment in Hawaii.................. 11Grants-in-Aid......................... 37Grants to Hawaii.17,19,31-33,36,37,58,60Military Expenditures............... 4, 6Tax Collections............. 15,36 ,38,40
Financial InstitutionsBank Deposits. .................. 6, 8Tax.............................. 20,21,35
Food, States Taxing..................... 24Franchise Tax (See Public Utility)Fuel Tax (See Liquid Fuel Tax)
G
General Excise Tax......cover. 17-21,22,34General Fund Finances................... 41
H
Harbor Finance........................... 59Hawaii, County of
Debt........................ 63,64,66Expenditures........................ 47,48Grants-in-Aid................... 17,31,33Liquid Fuel Tax....................... 23Per Capita Personal Income........... 9Population Trends.................. 8,12Real Property Tax................... 28-30Revenues........................ 17,31,33
Health ExpendituresCounty............................... ‘♦6-48Per Capita, By State.................. 43State of Hawaii.................... 44,4 5
Highway Finance......................... 6 0Honolulu, City and County of
Debt............................. 53,64,66Expenditures....................... 46,48Grants-in-Aid................... 17,31,32Liquid Fuel Tax....................... 23Per Capita Personal Income........... 9Population Trends................... 8,12Real Property Tax.................. 28-30Revenues........................ 17,31,32
Hotel Inventory....................... 6, 8Housing Units............................. 6
I
Income, PersonalPer Capita: State.................... 10
County................... 9Sources of.............................Trends................................. 5
Income TaxCollections..cover, 14,15,18-22,36,38,39Corporate........................... 27,34Credits......................... 24,26,34Personal............................ 26,34Rates............................ 26 , 27 , 34
Inheritance Tax................... 20,21,34Insurance Tax.................. 17,20,21,35
K
Kauai, County ofDebt............................. 63,64,66
68
Expenditures...................... U7,48Grants-in-Aid.................. 17,31,33Liquid Fuel Tax...................... 2 3Per Capita Personal Income........... 9Population Trands.......... 8,12Real Property Tax................. 28-30Revenues....................... 17,31,33
L
Labor (See Employment)Licenses and Permits 17,20,21,32,33,35Liquid Fuel Tax
Collections........... 20-23,31-33,58,60Description.......................... 35Rates, by State...................... 25
Liquor TaxesCollections......... 20,21,32,33,35Rates, by State....................... 25
MManufacturing in Hawaii 6, 8,17Maui, County of
D e b t 63,8^,66Expenditures................... k6,UBGrants-in-Aid.................. 17,31,32Liquid Fuel Tax.................. . 23Per Capita-'Personal Income........... 9Population Trends ........... 8,12Real Property Tax............. 28-30Revenues........... ........... • 17,31,32
MilitaryEmployment by...................... . 11Expenditures...................... 6Personal Income Source............... 7Population in Hawaii................. 12
Motor Carrier Taxes (See Public Service) Motor Vehicles
Gasoline Tax (See Liquid Fuel)Registration in Hawaii........... 6, 8Weight Tax............ 20,21.31-33,35,60
P .Parking Meter Collections........... 32,33Personal Income
Per Capita, by County................ 9by State........ 10
Sources................. 7Total in Hawaii.................... 5, 6
Personal Income Tax................. 26,34Pineapple
Canning........................ 6, 8,17Employment .............liTax................................ 17,34Value of...... 8
Population ,•Civilian. ........................ 12Military ................... 12Trends............................ 5,12
Prescription Drugs, Taxing of.......... 24Public Service Co. Tax........... 20,21,34Public Utility Tax......... 20,21,31-33,35
RReal PropertyAssessed Valuations............ 28,29Conveyance Tax................. 20,21,35Home Exemption.................... 28,35Land Use Classes.................. 28-30Tax Collections................ 20,30-33Tax Rates........... 30,35
Rentals.............. 8,17Retail Sales 6, 8,17Retirement System, State Employees' 51Revenues
Airports,............. 58Counties............. 20,21,31-33Federal..................... 15,36,38,39
General Information................. 14Harbors............................. 59Highways............................ 50Major Sources.......... 14,18,31State of Hawaii......... cover. 14,18,19University of Hawaii................ 57
Salary DataClassroom Teachers................ S3Private Industry.................... 52Public Employees................. 50,52Sources of Personal Income.......... 7
Sales Tax.......................... 24,34Schools (See Education)State Grants to Counties........... 31-33Sugar
Employment.......................... 11Tax............................... 17,34Value.............................. 6, 8
TaxBurden.................. 6,13,37Cigarette........................ 25,35Collections
County................... 20,21,31-33Federal.................. 15,36,38-40Stat vcover, 18-22Trends............. cover, 5,40
Conveyance.................... 20,21,35Corporate Income................. 27,34Credits....................... 24,26,34Earmarked..........................34,35Financial Institutions........ 20,21,35General Excise................ 17-21,34Inheritance and Estate........ 20,21,34Insurance.................. 17,20,21,35Levied in Hawaii................. 34,35Liquid Fuel 20-23,25,31-33,35,58.60Liquor............... 20,21,25,32,33,35Motor Vehicle Weight.. 20,21,31-33,35,60Per Capita Tax Burden............ 6,13Percent of Income................... 13Personal Net Income.............. 2 6,34Public Service Company........ 20,21,34Public Utility Franchise. 20,21,31-33,35Real Property................. 28-30,35Sales Tax........................ 24,34Structure - Hawaii............ 14,34,35Tobacco Product..............15,20,21,25Trends...................... cover. 5,40Unemployment Compensation........ 19-22Use Tax.......................... 17,34
Tax Foundation of HawaiiTrustees S Officers.. Inside Front CoverDescription....................... 1
Teachers (See Education)Telephones, by Counties............... 8Tourism (See Visitors)
UUnemployment
Compensation Tax.......Rate of................
University of Hawaii.....Use Tax..................
18-2144,45,53,63,67 ... 17,20,21,34
VisitorsExpenditures * *.............. 6Number of....................... 6
WWholesale Sales........ 6, 8,17
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