If you must tax, tax the tourists.  Do you really think they'll stop coming to Waikiki because of a few extra dollars?  No.  Same as when the no smoking reg was adopted.  Naysayers guaranteed that Asian tourists would avoid Waikiki since they were known to be heavy smokers.  Never happened as tourists adapted and Waikiki business is booming. Best course of action or inaction is to not increase any tax and let the rail project just fade away into oblivion.