The first payment for Kaua‘i County’s new Transient Accommodations Tax (TAT), which took effect Oct. 1, 2021, is fastly approaching.
The first deadline for monthly payments is on Nov. 20. Notices were mailed to all County of Kaua‘i TAT filers based on a list provided by the State of Hawai‘i’s Department of Taxation.
The county’s TAT payment due dates are concurrent with the state’s TAT returns and payments. Thus, payments are due on or before the 20th day of the calendar month following the close of the filing period. For periodic returns, taxpayers are required to file Form TA-1 on a monthly, quarterly, or semi-annual basis.
A schedule of first payments for Kaua‘i County TAT filers are as follows:
- For monthly filers, the first Kaua‘i County TAT payment is due on or before Nov. 20, 2021.
- For quarterly filers, the first Kaua‘i County TAT payment is due on or before Jan. 20, 2022.
- For semi-annual filers, the first Kaua‘i County TAT payment is due on or before Jan. 20, 2022.
However, the Kaua‘i County TAT payment amount will be based on income only from October, November and December of 2021.
The Kaua‘i County TAT can only be paid online via credit card or automated clearing house (ACH) transaction through the “Pay TAT Online” link on the county’s TAT website, www.kauai.gov/tat. No walk-in or mail-in payments will be accepted.
A convenience fee will be applied to payments made by credit card. There will be no fees assessed for payments made via ACH.