State-County Functions Working Group (Transient Accommodations Tax) Report
From Hawaii State Auditor, December, 2015
...Report of the 13-person Working Group, which was established to consider the distribution of duties and responsibilities for public service between the State and counties, and to recommend to the Legislature a model for allocation of transient accommodations tax revenues in future years that properly reflects the division of those duties and responsibilities....
PDF: FULL REPORT
CB: Should Counties Get Bigger Share Of Hotel Tax Revenue?