Kauai County
short-term rental taxes.

1. To do
   Meet the local rental conditions

   Outside Visitor Destination Areas, new transient vacation rental use is restricted. Existing approved nonconforming TVRs may operate with current certificates. Check the county approved list by tax map key and renewal requirements: View source.

2. To do
   Get the Kauai County short-term rental license or registration

   The record does not state the fee or term. The licensing office lists both.

3. To do
   Register for your Hawaii GET and TAT licenses

   Register for a general excise tax (GET) and transient accommodations tax (TAT) license (Form BB-1, or online through Hawaii Tax Online) and file their returns. Every advertisement, including an online one, must show the TAT license number; fines start at $500 per day.

   State source

4. To do
   Collect and remit the 18.5% combined local taxes yourself

   The record says booking platforms do not collect it, so you add it to every booking, platform and direct, and pay it to the authority.

5. To do
   File your returns

   Filing frequency varies by tax liability. The record does not state the due day; the tax office's calendar has it.

   Filing portal

Verify each step with the authority before you file or apply. Source