Notes:
*County data
(3) Crime incidences are estimates based on FBI 2009 Universal Crime and incidence reports, OnBoard analysis.
(I) Income tax notes:
For joint returns, taxes are twice the tax on half the couple's income.
(II) Sales tax notes:
Hawaii's gross receipts tax of 4% applies to most activities at the consumer level, and so we include it here as a sales tax, but like other GRTs, the rate varies depending on the business activity: 0.15% on insurance commissions, and 0.5% on wholesaling.
Two towns named Kailua are contenders this year. This Kailua is in Honolulu county. The other is in Hawaii county.
Using statistics from data services company Onboard Informatics, we crunched the numbers in order to zero in on America's best small towns for families. (Last year, we looked at small cities, with populations between 50,000 and 300,000.)
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