Public Utilities Commission v. Honolulu Rapid Transit Co.

*116OPINION OF THE COURT BY

RICHARDSON, C J.

This is an appeal by the Public Utilities Commission from summary judgment granted by the first circuit court in favor of Honolulu Rapid Transit Company, Limited.

Under HRS § 269-301 the Public Utilities Commission, hereinafter PUC, seeks to assess Honolulu Rapid Transit Company, Limited, hereinafter HRT, one-eighth of one per cent of its gross income from public utility business in calendar year 1970. HRT contends that it was not a “public utility” in 1971 and therefore is not subject to the fee. The issue is whether HRT was a “public utility” within the…