ROH §8-1.7
Tax collector's duties and responsibilities
Read the official text at honolulu.gov ↗The tax director must collect all taxes listed in this chapter and is personally responsible for the full amount unless they can explain under oath why they didn't collect it or are released from that duty. The city's legal counsel must help the director collect these taxes.
state agencies
The ordinance, as written (Honolulu County) — Tax collection - General duties, powers of director
A copy, taken August 22, 2026. The version published by Honolulu is the one that governs, and it may have changed since. Check it before relying on anything here.
The director shall collect all taxes under this chapter according to the assessments and shall be liable and responsible for the full amount of the taxes assessed, unless the director shall under oath account for the noncollection of the same, or shall be released from accountability as provided in § 8-1.9 . The corporation counsel shall assist the director in the collection of all taxes under this chapter.
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Published by the City and County of Honolulu through American Legal Publishing.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.