Taxes in Hawaii
Personal Income
Corporate Income
Estate & Transfer
General Excise
Transient Accommodations
Use
Public Service Company
Public Utility Franchise
Financial Institutions
Fuel
Environmental Response
Liquor
Tobacco
Real Property
Conveyance
Vehicle Weight
Rental/Tour Vehicle
Insurance Premiums
Per Capita Tax Collections
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PUBLIC UTILITY FRANCHISE TAX (Chapter 240) - On gross operating income of certain public utilities (electric
and gas companies) at 2.5% rate. Distribution: County highway funds.
SOURCE: Compiled by the Tax Foundation of Hawaii from the Hawaii Revised Statutes (1968), as amended, and Revised
Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.

Last Revised: February 1, 1998
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