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Fund Account No. Account Title
<br />General 1010-410110 Real Property Taxes
<br />General 1010-410114 RPT Penalties
<br />General 1010-410116 RPT Interest
<br />General 1010-411201 Hawai'i County TAT
<br />General 1010-411205 Hawai'i County TAT
<br />General 1010-420101 Vehicle Plate & Tag Fee
<br />Annual Revenue Report - Fees, Rates & Other Charges
<br />Charge Frequency
<br />Charge Authorization (Rules,
<br />Date of Most
<br />Amount of Most Total Revenues Total Revenues Change %Change
<br />Department/Division Description
<br />Charge
<br />(Annual, Monthly, Per
<br />Charter, etc.)
<br />Recent
<br />Recent Adjustment FY24 FY25 FY24 - FY25 FY24 - FY25
<br />Use, etc.)
<br />Adjustment
<br />Finance/Real Property Tax
<br />Affordable Rental
<br />$5.95 per $1000 net taxable value
<br />Annual
<br />HCC §19-90 (b)
<br />2025
<br />$.60/$1,000 increase
<br />$11.10 per $1000 net taxable value
<br />Residential (Tier 1)
<br />less than $2,000,000
<br />Annual
<br />HCC §19-90 (b)
<br />2017
<br />$1.05/$1,000 increase
<br />$13.60 per $1000 net taxable value
<br />Residential (Tier 2)
<br />greater than or equal to $2,000,000
<br />Annual
<br />HCC §19-90 (b)
<br />2019
<br />$2.50/$1,000 increase
<br />Apartment
<br />$11.70 per $1000 net taxable value
<br />Annual
<br />HCC §19-90 (b)
<br />2017
<br />$.85/$1,000 increase
<br />Commercial
<br />$10.70 per $1000 net taxable value
<br />Annual
<br />HCC §19-90 (b)
<br />2017
<br />$.65/$1,000 increase
<br />Industrial
<br />$10.70 per $1000 net taxable value
<br />Annual
<br />HCC §19-90 (b)
<br />2017
<br />$.65/$1,000 increase
<br />Agricultural and Native Forest
<br />$9.35 per $1000 net taxable value
<br />Annual
<br />HCC §19-90 (b)
<br />2017
<br />$.10/$1,000 increase
<br />Conservation
<br />$11.55 per $1000 net taxable value
<br />Annual
<br />HCC §19-90 (b)
<br />2017
<br />$.70/$1,000 increase
<br />Hotel/Resort
<br />$11.55 per $1000 net taxable value
<br />Annual
<br />HCC §19-90 (b)
<br />2017
<br />$.70/$1,000 increase
<br />Homeowner
<br />$5.95 per $1000 net taxable value
<br />Annual
<br />HCC §19-90 (b)
<br />2025
<br />$.60/$1,000 increase
<br />TOTAL $ 476,879,636.86 $ 504,882,466.53 $ 28,002,829.67 5.9%
<br />Finance/Real Property Tax
<br />In original 1980
<br />Penalties 10% Semi -Annual HCC §19-32 Ord 613 N/A
<br />TOTAL $ 3,562,204.92 $ 3,716,652.49 $ 154,447.57
<br />Finance/Real Property Tax
<br />Interest
<br />Finance Internal Ctrl & TAT
<br />Finance/Internal Control &
<br />TAT Hawai'i County Transient Accommodation Tax
<br />Finance Internal Ctrl & TAT
<br />Finance/Internal Control &
<br />TAT Penalties & Interest
<br />Finance - VRL
<br />License Plates
<br />Plate & Emblem Transfer
<br />Emblems
<br />Moped Emblem
<br />Moped Plate
<br />General
<br />1010-420103
<br />Vehicle Transfer Fee
<br />Finance - VRL
<br />Transfer
<br />General
<br />1010-420105
<br />Misc Vehicle Fees
<br />Finance - VRL
<br />Duplicate (registration/title)
<br />Dealer Correction
<br />General
<br />1010-420106
<br />County Vehicle Registration Fee
<br />Finance - VRL
<br />County Registration Fee
<br />General
<br />1010-420128
<br />Liquor License Fees
<br />Liquor Control
<br />Liquor License Basic Fees and Renewals
<br />Updated in 1984
<br />1%/month
<br />Monthly
<br />HCC§19-32
<br />Ord20
<br />2/3%to1%
<br />TOTAL $
<br />2,492,764.00
<br />$ 2,683,328.65
<br />$ 190,564.65
<br />3% of taxable gross rental proceeds
<br />and fair market rental value
<br />Monthly, quarterly,
<br />attributable to Hawai'i island
<br />and semiannual
<br />HRS § 237D and Ord. 21-89
<br />2021
<br />N/A
<br />TOTAL $
<br />33,956,425.23
<br />$ 39,967,958.00
<br />$ 6,011,532.77
<br />20% Penalty and 2/3 of 1%/month
<br />Monthly
<br />HRS § 237D and Ord. 21-89
<br />2021
<br />N/A
<br />TOTAL $
<br />82,090.20
<br />$ 374,411.31
<br />$ 292,321.11
<br />$ 5.00
<br />Per Use
<br />HCC §24-19(a)
<br />1988
<br />$ 5.00
<br />$ 5.00
<br />Per Use
<br />HCC §24-19(c)
<br />1988
<br />$ 5.00
<br />$ 0.50
<br />Per Use
<br />HCC §24-19(b)
<br />1988
<br />$ 0.50
<br />$ 0.50
<br />Annual
<br />HCC §24-19(b)
<br />1988
<br />$ 0.50
<br />$ 5.00
<br />Annual
<br />HCC §24-19(a)
<br />1988
<br />$ 5.00
<br />TOTAL $
<br />468,897.10
<br />$ 464,091.00
<br />$ (4,806.10)
<br />$ 5.00
<br />Per Use
<br />HCC §24-19(d)
<br />1988
<br />$ 5.00
<br />TOTAL $
<br />320,675.50
<br />$ 321,729.20
<br />$ 1,053.70
<br />$ 5.00
<br />Per Use
<br />HCC §24-19(g)
<br />1988
<br />$ 5.00
<br />$ 5.00
<br />Per Use
<br />HCC §24-19(f)
<br />1988
<br />$ 5.00
<br />TOTAL $
<br />47,264.80
<br />$ 50,600.00
<br />$ 3,335.20
<br />$ 12.00
<br />Annual
<br />HCC §24-19(j)
<br />2013
<br />$ 12.00
<br />TOTAL $
<br />2,582,481.50
<br />$ 2,610,757.00
<br />$ 28,275.50
<br />Manufacturers
<br />Beer
<br />$
<br />400.00
<br />Annual
<br />Liquor Rule 3-3
<br />Wine
<br />$
<br />400.00
<br />Annual
<br />Liquor Rule 3-3
<br />Alcohol
<br />$
<br />200.00
<br />Annual
<br />Liquor Rule 3-3
<br />Other
<br />$
<br />640.00
<br />Annual
<br />Liquor Rule 3-3
<br />Adopted 1968
<br />Adopted 1968
<br />Adopted 1968
<br />Adopted 1968
<br />N/A
<br />N/A
<br />N/A
<br />N/A
<br />4.3 %
<br />7.6 %
<br />17.7%
<br />356.1%
<br />7.1%
<br />Page 1
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