An ordinance establishing the rate and minimum tax at which all vehicles and motor vehicles in the County shall be taxed.
(Sec. 30, C.O. 1971; Ord. No. 191, September 4, 1973; Ord. No. 230, October 24, 1974; Sec. 5-3.1, R.C.O. 1976; Ord. No. 306, June 1, 1977; Sec. 5-3.1, 1978 Cumulative Supplement)
(a) 
The terms "vehicle," "motor vehicle," "truck," "net weight" and all other terms pertinent to the vehicular weight tax contained in this Article shall be defined as set forth in Chapter 249, H.R.S. All applicable provisions relative to the County Vehicular Weight Tax, other than the rates contained in this Article, shall be governed by the provisions of Chapter 249, H.R.S.
(b) 
"Dealer" is defined in Sec. 437-1.1, H.R.S.
(Ord. No. 128, December 23, 1966; Sec. 30, C.O. 1971; Ord. No. 191, September 4, 1973; Ord. No. 230, October 24, 1974; Sec. 5-3.2, R.C.O. 1976; Ord. No. 306, June 1, 1977; Sec. 5-3.2, 1978 Cumulative Supplement; Ord. No. 354, December 29, 1978; Ord. No. 425, May 1, 1982)
All vehicles and motor vehicles located in the County of Kaua'i at the time of registration shall be subject to an annual tax, except as to the minimum tax, computed according to the net weight of each vehicle as herein provided to be paid by the owner thereof, which tax shall become due and payable on January 1 and must be paid before April 1 in each year commencing as of January 1, 1979:
(a) 
Motor vehicles designed solely for carrying passengers (which classification shall include automobiles, buses, ambulances and hearses) two cents (2¢) per pound of such net weight.
(b) 
The rate of minimum tax for a truck or non-commercial motor vehicle shall be the same as provided for a passenger vehicle if:
(1) 
The truck or non-commercial motor vehicle has a net weight of six thousand five hundred pounds or less; and
(2) 
The owner submits proof to the Director of Finance that the truck or non-commercial motor vehicle is not being operated for compensation or commercial purposes.
(c) 
Motor vehicles and other vehicles designed for carrying property or for purposes other than the carriage of passengers (including trucks other than those described in paragraph (b), truck tractors, road tractors, trailers and semi-trailers), three cents (3¢) per pound of such net weight.
(d) 
Notwithstanding the rates set forth in paragraphs (a) and (c) above, there shall be assessed and collected for any motor vehicle or other vehicle a minimum tax of twelve and no / 100 dollars ($12.00).
(Ord. No. 128, December 23, 1966; Sec. 30, C.O. 1971; Ord. No. 191, September 4, 1973; Ord. No. 230, October 24, 1974; Sec. 5-3.3, R.C.O. 1976; Ord. No. 306, June 1, 1977; Sec. 5-3.3, 1978 Cumulative Supplement; Ord. No. 354, December 29, 1978; Ord. No. 737, May 27, 1999; Ord. No. B-552-99, May 27, 1999; Ord. No. B-2000-573, May 30, 2000; Ord. No. 762, May 2, 2001; Ord. No. 969, May 16, 2014)
The Director of Finance shall charge and collect fees for the issuance of motor vehicle certificate of ownership and registration as follows:
(a) 
Corrections on the certificate of registration and certificate of ownership, Sec. 286-51, H.R.S., shall be charged a fee of $5.
(b) 
Each new certificate of title issued by the Director of Finance under Sec. 286-52, H.R.S., shall be charged a fee of $10.
(c) 
Duplicate certificates of title and registration, which are furnished under Sec. 286-55, H.R.S., shall be charged a fee of $10.
(d) 
Motor vehicle plates issued to manufacturers or dealers under Sec. 286-53, H.R.S., shall be charged a fee of $30 for the life of the plates.
(e) 
Motor vehicle plates issued under Section 249-7, H.R.S., shall be charged a fee of $5.
(f) 
Duplicate emblems issued pursuant to Section 249-8, H.R.S., shall be charged a fee of one dollar ($1.00).
(g) 
There shall be a County of Kaua'i registration fee for each new and renewal of motor vehicle registration of $20.
(Ord. No. 39, March 2, 1932; Sec. 23-4.2, R.C.O. 1976; Ord. No. 425, May 1, 1982;Ord. No. 900, May 26, 2010; Ord. No. 944, January 1, 2014; Ord. No. 1101, October 25, 2021)
Any vehicle weight tax imposed by this Article for any year and not paid when due, shall become delinquent and a penalty of 20% of the vehicle weight tax assessed shall be added to, and become part of, the tax collected.
(Ord. No. 432, August 23, 1982)
(a) 
All motor vehicles located in the County at the time of registration shall be subject to an annual beautification fee of five dollars ($5) per certificate of registration.
(b) 
All beautification fees collected shall be used for purposes of beautification and other related activities of highways under the ownership, control, and jurisdiction of the County; defraying additional costs involved in the disposition and other related activities of abandoned or derelict vehicles under H.R.S. Chapter 290; or mitigating and addressing the impacts of tourism-related traffic congestion.
(c) 
The moneys collected shall be placed and accounted for in a revolving fund as required under H.R.S. Section 286-51.
(Ord. No. 438, December 1, 1982; Ord. No. 589, August 1, 1991; Ord. No. 747, February 23, 2000; Ord. No. 754, November 30, 2000; Ord. No. 1158, May 20, 2024)