HRS §239-10
How tax money is divided between state and county
Read the official text at capitol.hawaii.gov ↗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
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
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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