How Surcharge and Tax Funds Can Be Spent

A. The council, in adopting each fiscal year's budget and capital program, must appropriate any surcharge revenue received from the State in accordance with section 46-16.8, Hawaiʻi Revised Statutes. Allowable uses of the fund include housing infrastructure; provided that housing infrastructure costs must not be passed on to the developer of a housing project. Before any onsite infrastructure expenditure from the fund is made that benefits a non-State- or non-County-owned housing project by reducing infrastructure costs, the developer must agree in writing to allow the County council, subject to chapter 92F, Hawaiʻi Revised Statutes, or other applicable law, full access to records, reports, files, and other documents related to the housing project so that the management and fiscal practices of the developer may be monitored and evaluated to ensure the proper and effective expenditure of public funds as necessary. B. For the purpose of this chapter, "housing infrastructure" includes 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 the infrastructure of the County. C. Any balance remaining in the general excise tax fund and the general excise tax fund—department of Hawaiian home lands at the end of each fiscal year will not lapse but must remain in the funds, accumulating from year to year. The money in the funds must not be used for any purpose except those listed in this section. D. Any funding appropriated for water-related projects from either fund will be transferred to the department of water supply for the duration of the project and will be tracked separately from other department funding sources. Any remaining funds will be re-deposited in the general excise tax fund or the general excise tax fund—department of Hawaiian home lands at the conclusion of the project. ( Ord. No. 5797 , § 3, 2025; Ord. No. 5584 , § 3, 2023; Ord. No. 5579 , § 3, 2023; Ord. No. 5551 , § 1, 2023)