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Kauaʻi County
Permit types, statute citations, tax cadence, and compliance checks tracked automatically by PermitPaddler.
Permit types
Transient Vacation Rental Use Certificate (TVR)
Kauaʻi County Code Title 8 Ch. 11
Annual renewal; Visitor Destination Areas (VDA) and outside-VDA grandfathered uses differ.
Homestay / B&B
KCC §8-17 (Homestay rules)
Posting requirements
KCC §8-17.10(g)
- TVR certificate number in advertisements
- Owner/agent 24-hr contact
Tax cadence
| Tax | Rate | Cadence | Due | Citation |
|---|---|---|---|---|
| GET | 4.50% | MONTHLY | 20th of following month | HRS §237-30 + KCC §5A (Kauai 0.5% county surcharge) |
| TAT | 10.25% | MONTHLY | 20th of following month | HRS §237D-6 |
| KCTAT | 3.00% | MONTHLY | 20th of following month | Kauaʻi County Code Ch. 5A — KCTAT (effective 2021-10-01) |
Compliance checks
Smoke + CO detector certification
HRS §132-9.6
12mo renewal
Liability insurance ($500K+) COI
KCC §8-17.10
12mo renewal
TVR # displayed in every listing
KCC §8-17.10(g)
One-time
TVR annual certificate renewal
Kauaʻi County Code Title 8 Ch. 11
12mo renewal
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