KCC §5-3.1
Tax Established
Read the official text at ecode360.com ↗This section creates a 0.5% county surcharge on the general excise and use tax to pay for public transportation on Kauai. The surcharge starts on January 1, 2019. It applies to taxable transactions in the county.
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The ordinance, as written (Kauaʻi County) — Tax Established
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.
Pursuant to Section 3 of Act 001, Session Laws of Hawai'i, Special Session of 2017, codified as Section 46-16.8 of the Hawai'i Revised Statutes, there is hereby established a one-half percent (0.5%) general excise and use tax surcharge to be used for purposes of funding the operating and capital costs of public transportation within the County of Kaua'i as specified herein. The excise and use tax surcharge shall be levied beginning January 1, 2019.
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.