This Chapter shall cover in depth only those tax assessments that have been established by County ordinance and shall specifically exclude those tax assessments that have been created by State and Federal statutes or by County resolution. The Chapter will, however, also include a brief listing of other noteworthy County tax assessments that have been enacted by means other than ordinance.
The County of Kaua'i fuel tax per gallon of liquid fuel, authorized by Chapter 243, Hawai'i Revised Statutes (HRS), as amended, is thirteen cents ($0.13) per gallon of liquid fuel and zero cents ($0.00) per gallon of biodiesel, and shall be increased as follows:
(a)
Effective July 1, 2013, an additional two cents ($0.02) per gallon of liquid fuel; and
(b)
Effective July 1, 2014, an additional two cents ($0.02) per gallon of liquid fuel.
(Res. No. 81, June 13, 1957; Sec. 5-2.1, R.C.O. 1976; Ord. No. 540, April 19, 1988; Res. No. 22-99, May 26, 1999; Ord. No. 738, May 27, 1999; Ord. No. B-552-99, May 27, 1999; Ord. No. 761, May 2, 2001; Ord. No. 816, May 4, 2004; Ord. No. 945, July 1, 2013)