How the county can spend the surcharge money

(a) Pursuant to sections 46-16.8 and 248-2.6, Hawai‘i Revised Statutes, moneys received from the State derived from the imposition of the surcharge established under this article will be a general fund realization. Moneys received from the surcharge shall be expended for: (1) Operating or capital costs of public transportation within the County for public systems, including public roadways or highways, public buses, trains, ferries, pedestrian paths or sidewalks, or bicycle paths; (2) Expenses in complying with the Americans with Disabilities Act of 1990 with respect to paragraph (1); (3) County-appropriated housing infrastructure costs; provided that if the County utilizes surcharge revenues for such housing infrastructure costs, it shall not impose or transfer those costs to the developer of a housing project; or (4) As otherwise authorized by State statute. (b) “Capital costs” in this section means nonrecurring costs required to construct a transit facility or system, including debt service, costs of land acquisition and development, acquiring rights-of-way, planning, design and construction, and including equipping and furnishing the facility or system. (c) “Housing infrastructure costs” in this section includes costs for pedestrian paths or sidewalks on a County road near or around a public school; water, drainage, sewer, water reuse, waste disposal, and waste treatment systems that connect to County infrastructure; roadways, curbs, and gutters; and any related financing costs, debt service, and financing agreement costs. (d) Any balance remaining in the general excise tax fund at the end of any fiscal year shall not lapse, but shall remain in the fund accumulating from year to year. The moneys in this fund shall not be used for any purpose except those listed in this section, or as allowed by any amendments to sections 46-16.8 and 248-2.6, Hawai‘i Revised Statutes. (2018, ord 18-74, sec 2; am 2019, ord 19-29, sec 2; am 2025, ord 25-34, sec 2.) 2-235