KCC §5-4.14

County can sue and stop businesses that owe taxes

Read the official text at ecode360.com ↗

If a business owes unpaid taxes, penalties, or interest, the County Finance Director can sue them in court. If the debt is 60 days late, or the business failed to register for 60 days, the county can also get a court order to stop them from operating until they pay and register.

businesses

The ordinance, as written (Kauaʻi County) — Collection by Suit; Injunction

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.

The County Finance Director may collect taxes due and unpaid under this Article, together with all accrued penalties, by action in assumpsit or other appropriate proceedings in the fifth circuit court. After delinquency shall have continued for 60 days, or if any person lawfully required so to do under this Article shall fail to register as provided by this Article for a period of 60 days after the first date when the person was required under this Article to register, the County Finance Director may proceed in the fifth circuit court to obtain an injunction restraining the further furnishing of transient accommodations or the operation of the resort time share vacation plan until full payment shall have been made of all taxes and penalties and interest due under this Article, or until such registration is secured, or both, as the circumstances of the case may require.

Read the official text at ecode360.com ↗as published Jan 1, 2026our copy taken Aug 22, 2026

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.