It’s July 2019, and already we are starting to see laws passed in the 2019 Legislature take effect.  One of these laws concerns “resort fees” that hotels both here and in other states and countries have been charging their guests.  A resort fee is supposed to be a payment for amenities provided to guests of the hotel.  But some hotels …

E very so often, the news reports on people who deny the legitimacy of the government we have here in Hawaii. “We’re not subject to those laws,” they say, “so we don’t have to follow rules or pay taxes.”  It pains me to read stories of people who lost their homes after being told that they didn’t have to pay back …

T he Hawaii State Tax Watch Doggie is discussing a new Honolulu property tax proposal with his wife, the consummate researcher. Q.  I thought we had enough problems trying to tax the usage of real property.  Now the City and County wants to tax people who don’t use their real property! A.  Do you mean the mayor’s proposed tax on …

“It’s the Economy, Stupid” is a catchphrase made famous by Bill Clinton when he ran for president in 1992 and won.  Recently, we have been getting lots of news about our economy here in the islands, and none of it has been good.  The national site WalletHub has pegged our economy 48th out of 51 (including DC).  We eked out …

Just three months ago, the Hawaii State Auditor released the latest in a series of reports over the years on the Hawaii Deposit Beverage Container Program, known as HI-5.  That report, No. 19-08, basically said, “Look.  We’ve issued four audit reports on the program, every two years beginning with 2013.  In each of the reports, we rely on the distributors …

The Hawaii State Tax Watch Doggie’s son has come home from school, and today he has a few more questions than usual. Q. Dad!  What’s a general ledger? A. Grrr…I’m trying to write an article here. Why don’t you ask Mom? Q. She just chased me out of the kitchen. A. Oh? Okay then. Hmm…lots of businesses and organizations keep …

At the Legislature, I often hear legislators considering proposed tax legislation ask our Department of Taxation (DOTAX) how much money a certain proposal would bring in (if it’s a “revenue raiser”) or cost (if it’s a tax credit or exemption).  Sometimes, the DOTAX representative at the hearing peers into a little manila folder he or she brings to the hearing …

A long time ago, in October 2015 to be more precise, the Tax Foundation of Hawaii sued the State.  Why?  Because at the time, the State was skimming 10 cents off every dollar that was being collected for rail, and it plopped the money into the state’s general fund, where it was spent on everything but rail.  Its justification for …

This week we’ll discuss a couple of examples from this legislative session of the controversial but commonly used technique called “Gut and Replace” where a bill is amended so much that it looks nothing like its former self. Senate Bill (SB) 162, as originally introduced, would have provided tax credits for hiring elderly people In late February, the Departments of …

When we learn about our three branches of government, we’re usually told that the legislative branch makes the laws, the executive branch carries them out, and the judiciary branch interprets them.  Each branch serves as a check and balance on the other two. The legislative branch also has the power to raise money, for example by imposing taxes, and the …