HRS §239-10
How tax money is divided between state and county
This section says that taxes collected under this chapter belong to the state. But if a county charges an extra tax above the four percent rate, that extra money goes to the county.
countiesstate agencies
The statute, as written — Disposition of revenues
All taxes collected under this chapter shall be state realizations; provided that where a tax in excess of the four per cent rate upon gross income is levied and assessed under section 239-5(a), such tax revenues to be paid to the county shall be realizations of such county.
Sections this one refers to
§239-5 Public utility tax rates
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