Help Center

Read the following FAQs and the TAT brochure (PDF) before contacting your county's TAT office.

What is the County Transient Accommodations Tax?

Act 1, in lieu of the counties receiving a distribution from the State, provides authority for a Countywide Transient Accommodations Tax. Bill 2829 establishes Chapter 5, Article 4 within the Kauaʻi County Code which implements a County Transient Accommodations Tax. The bill, signed into law on September 16th, 2021, has established a rate of 3% on all gross rental, gross rental proceeds, and fair market rental value considered taxable under the definitions of Section 237D-1, Hawaiʻi Revised Statutes.

Who has to pay the County Transient Accommodations Tax?

General rule of thumb is if you pay the State TAT, you will need to pay the County of Kauaʻi. This applies to every transient accommodation broker, travel agency, and tour packager who arranges transient accommodations at non-commissioned negotiated contract rates.

When did the County Transient Accommodations Tax become effective?

The County TAT became effective on October 1st, 2021.

When are payments due?

County TAT payments follow the same filing frequency and due dates as your State TAT filings.

• Monthly filers: Payments are due on or before the 20th day of the following month.
• Quarterly filers: Payments are due on or before the 20th day following the close of the quarter.
• Annual reconciliation returns are due on the 20th day of the fourth month of each year for the prior calendar year.

Do you accept cash payments?

No. The Kauaʻi TAT does not have a public facing office to accept cash payments.

Can I mail a check to pay my TAT?

Payments submitted outside of the online portal are generally not subject to processing fees; however, payment processing depends on the date it was received. Checks should be made out to the "Director of Finance", include the TAT number in the memo section, and mailed to:

County of Kauaʻi – Transient Accommodations Tax
4444 Rice Street, Suite A480
Lihuʻe, HI 96766

Can I make one combined payment for both State and County TAT?

No. State and County TAT must be paid separately to the appropriate taxing authority. Payments to the State Department of Taxation (DOTAX) and the County of Kauaʻi Department of Finance must be submitted as separate transactions.

How does the County apply my payment to the correct account?

You must include your Hawaiʻi TAT Tax Identification Number when submitting your County payment. This allows the County to properly credit your account.

What happens if I do not pay or pay late?

The Director of Finance has the authority to assess any unpaid tax, interest, and penalties. Interest and penalties are calculated in accordance with County Code and generally mirror the State TAT penalty and interest structure. Failure to pay may result in collection actions.

Can I pass the County Transient Accommodations Tax on to the visitor?

Yes, the County TAT may be passed on to the visitor.

Why is there a fee to pay my TAT taxes?

Beginning February 1st, 2026, the County of Kauaʻi will process KTAT payments through a new online payment portal administered by Tyler Hawaiʻi. Tyler Hawaiʻi charges processing fees for electronic payment services, which are assessed at the time of payment and are separate from the tax owed.

Why did the County of Kauaʻi switch to Tyler Hawaiʻi?

The transition to Tyler Hawaiʻi was an administrative decision made by the County of Kauaʻi to support County TAT collection, improve system functionality, and standardize electronic payment processing.

Can I continue using the previous payment system?

No. The County is preparing to move TAT payments to a new online payment portal administered by Tyler Hawaiʻi on February 1st, 2026. It will become the primary method for submitting KTAT payments once implemented.

Is there a no-cost electronic payment option?

Taxpayers who file and pay for two or more TAT accounts qualify for the Bulk ACH program. Bulk ACH allows payments to be made directly through the County with no service fees.

Why does the taxpayer have to pay the processing fee? Shouldn't the County cover this cost?

Processing fees are charged by the County's third-party payment processor and are assessed based on the payment method selected. These fees are separate from the tax itself. County funds have not been designated to pay the taxpayer's fee.

Are these processing fees legal?

Yes. Hawaii Revised Statutes Volume 1 - 27G-2; https://www.capitol.hawaii.gov/hrscurrent/Vol01_Ch0001-0042F/HRS0027G/HRS_0027G-0002.htm

Other taxing agencies don't charge me for ACH or eChecks — why does Kauaʻi?

Each taxing authority determines how payments are processed and which vendors are used. Processing fees vary depending on the vendor and payment structure selected.

Why do STR hosts have to pay both KTAT and TAT, plus a processing fee?

County of Kauai TAT (KTAT) and the State of Hawaiʻi TAT are separate taxes established by law. Any processing fees assessed are related to the payment method chosen and are not additional taxes.