HCC §2-266
How the county can sue to collect unpaid taxes
Read the official text at hawaiicounty.gov ↗This section lets the county tax director sue in court to collect unpaid county taxes and any penalties. If the state is already suing someone for state hotel taxes, the county can join that case even if it is not in the third circuit.
The ordinance, as written (Hawaiʻi County) — Collection by suit; injunction
A copy, taken August 21, 2026. The version published by Hawaiʻi County is the one that governs, and it may have changed since. Check it before relying on anything here.
(a) The director may collect taxes due and unpaid under this article, together with all accrued penalties, by filing suit or other appropriate proceeding in an appropriate State of Hawai‘i court located in the third circuit having jurisdiction over the amount due and unpaid. (b) Notwithstanding subsection (a) above, the director may join any proceeding filed by the State of Hawai‘i to collect State transient accommodations tax and assert the County’s claims regardless of whether the venue is located in the third circuit. (2021, ord 21-89, sec 2.) 2-266
Published by the County of Hawaiʻi Office of the County Clerk.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.