KCC §5-4.7
Annual Return
Read the official text at ecode360.com ↗This section says who must file an annual tax return and pay any remaining tax. It applies to anyone who owed this county tax in the past year. The return goes to the State Director of Taxation, and the payment rules are set by the County Finance Director.
everyone
The ordinance, as written (Kauaʻi County) — Annual Return
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 the taxes under this Article during the preceding tax year shall file with the State Director of Taxation a return as set forth under Section 237D-7, Hawai'i Revised Statutes, and a remittance covering the residue of the tax due, if any, as prescribed by the County Finance Director.
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.