Kauaʻi County — Chapter 5

KCC §5-1.0 What this tax assessment chapter covers

KCC §5-1.1 Kaua'i fuel tax rate

KCC §5-2.1 Setting the vehicle tax rate and minimum

KCC §5-2.2 Definitions for the county vehicle weight tax

KCC §5-2.3 Vehicle Tax

KCC §5-2.4 Motor Vehicle Certificate and Registration Fees

KCC §5-2.5 Late fee for unpaid vehicle weight tax

KCC §5-2.6 Annual $5 beautification fee on vehicle registration

KCC §5-3.1 Tax Established

KCC §5-3.2 G.E. Tax Fund

KCC §5-3.3 No extra charge on state tax before 2019 or after 2030

KCC §5-3.4 Effective Date

KCC §5-4.1 County tax on short-term rentals

KCC §5-4.10 Filing a copy of your state reconciliation with the county

KCC §5-4.11 Tax Assessment When You Don't File a Return

KCC §5-4.12 Appealing your property tax assessment

KCC §5-4.13 Tax Returns Are Private and Can Be Destroyed After Three Years

KCC §5-4.14 County can sue and stop businesses that owe taxes

KCC §5-4.15 Late fees and interest on unpaid taxes

KCC §5-4.16 Kaua'i County Transient Accommodations Tax Rules

KCC §5-4.17 County Finance Director

KCC §5-4.18 County Finance Director can make rules

KCC §5-4.19 Overpayment; Refunds

KCC §5-4.2 Definitions used in this article

KCC §5-4.3 Monthly tax on short-term rentals

KCC §5-4.4 State tax exemptions apply to this county law

KCC §5-4.5 Registration Required for Transient Accommodations

KCC §5-4.6 When and how to file transient accommodations tax returns

KCC §5-4.7 Annual Return

KCC §5-4.8 Reporting rental adjustments to the County Finance Director

KCC §5-4.9 Rules for people who collect rent for property owners