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Kaua'i County, HI chevron_right chevron_right Title III Taxation and Financial Administration chevron_right Chapter 5 Tax Assessments

Chapter 5 Tax Assessments

Article 1 Fuel Tax

§ 5-1.0 Purpose of Chapter.

§ 5-1.1 Fuel Tax Rate.

Article 2 Motor Vehicle Weight Tax

§ 5-2.1 Purpose.

§ 5-2.2 Definitions.

§ 5-2.3 Imposition of Tax.

§ 5-2.4 Motor Vehicle Certificate of Ownership and Registration Fees.

§ 5-2.5 Delinquent Penalties.

§ 5-2.6 Beautification Fee.

Article 3 General Excise and Use Tax Surcharge

§ 5-3.1 Tax Established.

§ 5-3.2 G.E. Tax Fund.

§ 5-3.3 No Surcharge on State Tax.

§ 5-3.4 Effective Date.

Article 4 County Transient Accommodations Tax

§ 5-4.1 Tax Established.

§ 5-4.2 Definitions.

§ 5-4.3 Imposition of Tax.

§ 5-4.4 Exemptions.

§ 5-4.5 Registration, Required Statements.

§ 5-4.6 Return and Payments.

§ 5-4.7 Annual Return.

§ 5-4.8 Federal Assessments; Adjustments of Gross Rental, Gross Rental Proceeds, or Fair Market Rental Value; Report to the County Finance Director.

§ 5-4.9 Collection of Rental by Third Party; Filing with the County Finance Director; Statement Required.

§ 5-4.10 Reconciliation; Form Requirement.

§ 5-4.11 Assessment of Tax Upon Failure to Make Return; Limitation Period; Exceptions; Extension by Agreement.

§ 5-4.12 Appeals.

§ 5-4.13 Disclosure of Returns Unlawful; Destruction of Returns.

§ 5-4.14 Collection by Suit; Injunction.

§ 5-4.15 Penalty and Interest.

§ 5-4.16 Application of Tax.

§ 5-4.17 County Finance Director.

§ 5-4.18 Promulgation of Rules.

§ 5-4.19 Overpayment; Refunds.

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