KCC §5-4.3

Monthly tax on short-term rentals

Read the official text at ecode360.com ↗

This section creates a monthly tax on money earned from renting out short-term lodging. Brokers, travel agencies, tour packagers, operators, and plan managers must pay this tax to the county. Every resort time share plan must have a plan manager who is responsible for the tax.

businessescondominium associationsdevelopers

The ordinance, as written (Kauaʻi County) — Imposition 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.

There is levied and shall be assessed and collected each month a tax on the gross rental or gross rental proceeds derived from furnishing transient accommodations.Every transient accommodations broker, travel agency, and tour packager who arranges transient accommodations at noncommissioned negotiated contract rates and every operator or other taxpayer who receives gross rental proceeds shall pay to the County the tax imposed.Every plan manager shall be liable for and pay to the County the transient accommodations tax imposed by Section . Every resort time share vacation plan shall be represented by a plan manager who shall be subject to this Article.

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.