KCC §5-4.10
Filing a copy of your state reconciliation with the county
Read the official text at ecode360.com ↗This section says who must file a copy of a state tax reconciliation with the county and when. It applies to people who provided exempt transient accommodations and to plan managers of resort time shares. The deadline is the same as the state filing deadline.
businesses
The ordinance, as written (Kauaʻi County) — Reconciliation; Form Requirement
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.
On or before the twentieth day of the fourth month following the close of the taxable year, every person who has become liable for the payment of taxes under this Article during the preceding taxable year and who has furnished transient accommodations which were exempt, for any portion of the taxable year, from the tax imposed under this Article, shall file a copy with the County Finance Director of the reconciliation for transient accommodations as prescribed by Section 237D-8.6, Hawai'i Revised Statutes.On or before the twentieth day of the fourth month following the close of the taxable year, every plan manager who has become liable for the payment of taxes under this Article during the preceding taxable year shall file with the County Finance Director a copy of the filed reconciliation with the State as prescribed by Section 237D-8.6, Hawai'i Revised Statutes, indicating the period of time that the owner of a resort time share vacation unit was subject to the general excise tax or the tax under Section 237D-2(a), Hawai'i Revised Statutes.
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.