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, as amended through the 2020 legislative session, and Revised Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.

Last Revised: August 18, 2021

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