Vehicle Tax

All vehicles and motor vehicles located in the County of Kaua'i at the time of registration shall be subject to an annual tax, except as to the minimum tax, computed according to the net weight of each vehicle as herein provided to be paid by the owner thereof, which tax shall become due and payable on January 1 and must be paid before April 1 in each year commencing as of January 1, 1979:Motor vehicles designed solely for carrying passengers (which classification shall include automobiles, buses, ambulances and hearses) two cents (2¢) per pound of such net weight.The rate of minimum tax for a truck or non-commercial motor vehicle shall be the same as provided for a passenger vehicle if:The truck or non-commercial motor vehicle has a net weight of six thousand five hundred pounds or less; andThe owner submits proof to the Director of Finance that the truck or non-commercial motor vehicle is not being operated for compensation or commercial purposes.Motor vehicles and other vehicles designed for carrying property or for purposes other than the carriage of passengers (including trucks other than those described in paragraph (b), truck tractors, road tractors, trailers and semi-trailers), three cents (3¢) per pound of such net weight.Notwithstanding the rates set forth in paragraphs (a) and (c) above, there shall be assessed and collected for any motor vehicle or other vehicle a minimum tax of twelve and no / 100 dollars ($12.00).