KCC §5-4.16
Kaua'i County Transient Accommodations Tax Rules
Read the official text at ecode360.com ↗This law creates a 3% county tax on transient accommodations (like short-term rentals) in Kaua'i. It explains who must pay, how to file and pay, what happens if you don't comply, and how to get a refund if you overpay.
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The ordinance, as written (Kauaʻi County) — Application of Tax
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 tax imposed by this Article shall be in addition to any other taxes imposed by any other laws of the State. In order to determine if the tax under this Article is to be levied, assessed, and collected upon transient accommodations the following presumptions shall control.If a person lets a transient accommodation for less than 180 consecutive days, it shall be presumed that the accommodation furnished is for a transient purpose.If a person lets a transient accommodation for 180 days or more, there is no presumption one way or another as to the purpose for which the accommodation is furnished.The operator shall have the burden of proving to the County Finance Director whether an accommodation is not being furnished for a transient purpose. If the County Finance Director is satisfied that an accommodation is not furnished for a transient purpose, then the County Finance Director shall not levy any tax under this Article.Except as otherwise provided, this Article shall apply to a transient accommodations broker, travel agency, or tour packager who enters into an agreement to furnish transient accommodations at noncommissioned negotiated contract rates in the same manner as it applies to an operator.
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.