Convention Center Authority v. Anzai

MOON, Chief Justice.

In an original proceeding brought by the parties to this court upon an agreed statement of facts, pursuant to section 27 of Act 7, 2 1993 Hawaii Session Laws (Spec.Sess.) [hereinafter Act 7], and HRAP Rule 14, 3 the plaintiff Convention Center Authority, State of Hawaii (the Authority) seeks to obtain a determination as to whether the bonds authorized by the 1993 Legislature to build and operate a convention center would be exempt from the constitutional debt limit.

We hold that the one percent increase in the transient accommodations tax (TAT), earmarked in part for…