Hilo Ace could reopen by fall

HILO — Although Ace Hardware closed its Hilo location last month after more than 30 years of business, its new location might be open for business by fall.

Tax Foundation column: A threat to judicial independence

When we learn about our three branches of government, we’re usually told that the legislative branch makes the laws, the executive branch carries them out, and the judiciary branch interprets them. Each branch serves as a check and balance on the other two.

Banyan Drive bills dead

Redevelopment of Banyan Drive will have to wait until next year once again after the failure of three bills earlier this year.

Tax Foundation of Hawaii: OHA’s LLCs: The noose is tightening

Our Office of Hawaiian Affairs (OHA) formed some limited liability companies (LLCs) a while ago and dropped significant assets into them, including some 1,875 acres in Waimea Valley on Oahu that were conveyed to Hiipaka LLC in 2007. The LLCs’ governing documents all say that they are to be managed by individuals holding specified administrative positions at OHA, specifically the CEO, COO, and CFO.

Tax Foundation of Hawaii: Ordering project from a menu

We’ve written a lot about the Hawaii State Watch Doggie. Those who have visited our Twitter site have seen that the Doggie is a family man, with a wife and son. His son is 5 years old and loves to ask questions. He also really, really, really loves to eat.

New distillery in Kailua-Kona prepares to kick off sales

KAILUA-KONA — From Hawaii Island honey to local sweet potatoes to Kona’s famous coffee, Dave Puckett — founder and owner of Big Island Distillers — finds inspiration for his new line of spirits in the bounty grown and produced right here on the island he calls home.

Design commission clears Holiday Inn signage resolution

KAILUA-KONA — The Kailua Village Design Commission on Tuesday cleared a County Council resolution on signs for the local Holiday Inn Express and Suites, moving forward an application that turned 5 years old that day.

Judgments aren’t necessarily the end of litigation

Several online travel companies engaged in protracted litigation against the Department of Taxation over whether and to what extent they are liable for Hawaii general excise and transient accommodations taxes on hotel accommodations that they sold to third parties on their respective platforms. The litigation spanned multiple years, resulted in one exhaustive Hawaii Supreme Court opinion, In re Travelocity.com, Inc., 135 Haw. 88, 346 P.3d 157 (2015), and then resulted in entry of judgment.