HCC §2-268
Finance director's duties and powers for tax rules
Read the official text at hawaiicounty.gov ↗This section explains the finance director's job in managing and enforcing tax rules. It allows the director to check records, handle unpaid taxes, make agreements with other agencies, and delegate duties. If any rule conflicts with these powers, that rule is canceled and taxpayers are told.
businesses
The ordinance, as written (Hawaiʻi County) — Director of finance
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 shall administer and enforce this article, in respect of: (1) The examination of books and records of taxpayers; (2) Procedure and powers upon failure or refusal by a taxpayer to make a return, a proper return, or payment; (3) The general administration of this article; (4) To enter into agreements with the director of taxation, other State agency, or entity approved in furtherance of the administration and enforcement of this article; and (5) To identify taxpayers and delinquencies to the director of any County department charged with permitting, oversight or enforcement of transient accommodations. (b) The director shall have the rights and powers conferred by section 6-6.3, Hawai‘i County Charter. 2-113 SUPP. 11 (1-2022) (c) The director is further authorized to delegate any authority provided in this article. (d) If any section in this article conflicts with this authority to enter into an agreement for the collection of taxes, it shall be void. The director must appropriately notify taxpayers of any voided section. (2021, ord 21-89, sec 2.) 2-268
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.