CONST 0007-0012 ANNOTATIONS

It was not necessary for a public project to have been constructed in order for the taxes involved in the financing of the public project to qualify as "user taxes" as that term is defined in paragraph (9); one per cent increase in transient accommodations tax earmarked for financing expenses associated with convention center development and construction qualified as a "user tax". 78 H. 157, 890 P.2d 1197.

Financing agreements entered into in accordance with chapter 37D are not bonds as that term is used in this section and thus do not count toward the debt ceiling of article VII, §13 of Hawaii constitution. 85 H. 1, 936 P.2d 637.