If you don’t rock the boat, how do you change its direction?

A little over 20 years ago, on May 6, 1998, then-Maui Mayor Linda Lingle was speaking to a group of business leaders from the Chamber of Commerce of Hawaii. Before the meeting, she was told that she could speak on anything she wanted to, but was specifically told not to criticize any specific person in government.

Taxing online sellers is a victory for local stores

The Supreme Court of the United States today decided Wayfair, Inc. v. South Dakota, and held that “physical presence” is not necessary before states can validly apply their taxing powers to businesses that have neither persons nor property in a state but nevertheless conduct substantial business in that State.

Can’t you just change the agenda?

Recently, State Auditor Les Kondo shocked the public and some Honolulu Authority for Rapid Transportation (HART) board members when he charged, at a HART board meeting, that HART employees had been required to record all interviews with State Auditor personnel and then submit the recordings to management to be transcribed.

Balanced budget, a constitutional mandate?

If you are a serious student of Hawaii constitutional law, here is a question for you. Where in our state constitution does it say we have to have a balanced budget? The answer appears later in this article.

Reactionary reaction to resort fees

One of the bills that has come out of the recently concluded legislative session is SB 2699, which proposes to make “resort fees” subject to our Transient Accommodations Tax (TAT).