HI SB19

Authorizes counties that previously established a county surcharge on state tax by December 31, 2005 to extend the surcharge through December 31, 2027 by adopting an ordinance between July 1, 2015 and December 31, 2015.

Allows counties that have not yet established a county surcharge on state tax to adopt one between July 1, 2015 and December 31, 2015, with the surcharge effective from January 1, 2017 through December 31, 2027.

Counties with populations greater than 500,000 must use surcharge revenues for operating or capital costs of a locally preferred alternative for mass transit projects and Americans with Disabilities Act compliance.

Counties with populations of 500,000 or less may use surcharge revenues for public transportation systems, including roads, buses, trains, ferries, pedestrian paths, and bicycle paths.

Requires the board of directors of transit agencies constructing mass transit projects funded by the surcharge to submit annual reports to the legislature and governor, including management audits, financial audits, and project management reports on construction progress.