"Menor said it makes sense to fund rail through the excise tax because it applies to visitors to Hawaii who stand to benefit from the rail project."

Who are these visitors who "who stand to benefit from the rail project"?  DR Horton executives in Texas?  The mainland based tax-exempt real estate trust that owns Ala Moana Mall?  Steel companies in Pittsburgh?  What visitors are going to benefit from a noisy L train from a developer's new land scheme to the luxury mall?  The foreign​ nationals buying rail-served luxury condos as 3rd and 4th homes in Kakaako?