KCC §26-3.7
How special taxes are collected and penalties applied
Read the official text at ecode360.com ↗This section says the Finance Director collects special taxes monthly, every six months, or yearly. Late payment penalties follow the ordinance that created the tax. The Director can take out the costs of collecting these taxes from the money collected.
The ordinance, as written (Kauaʻi County) — Special Tax Collection
A copy, taken August 22, 2026. The version published by Kauaʻi County is the one that governs, and it may have changed since. Check it before relying on anything here.
Special taxes shall be collected by the Director of Finance on a monthly, semiannual, or annual basis. Penalties for delinquent special taxes shall be imposed in accordance with the ordinance levying special taxes pursuant to Section 26-3.2. The Director of Finance shall deduct from special taxes collected the incidental expenses incurred in collection.
The County of Kauaʻi publishes this code through eCode360 and states that it is provided for information only and should not be considered the official version of the Code.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.