Honolulu — Chapter 8A

ROH §8A-1.1 City tax on short-term lodging and how the money is split

ROH §8A-1.10 Adjusting county taxes after federal tax changes

ROH §8A-1.11 Rules for third parties who collect transient accommodation rent

ROH §8A-1.12 Filing annual transient accommodation tax reconciliations

ROH §8A-1.13 What happens if you don't file a tax return

ROH §8A-1.14 Getting a refund when you overpay city taxes

ROH §8A-1.15 Audits, procedures, and penalties for rental tax

ROH §8A-1.16 How to appeal a tax assessment

ROH §8A-1.17 Tax returns are confidential and when they can be destroyed

ROH §8A-1.18 Collecting unpaid taxes through lawsuits

ROH §8A-1.19 Key people can be personally liable for unpaid rental taxes

ROH §8A-1.2 Definitions for this chapter

ROH §8A-1.20 Penalties and interest for unpaid or late taxes

ROH §8A-1.21 How the transient accommodation tax applies to rentals

ROH §8A-1.22 Director's powers to collect taxes and make agreements

ROH §8A-1.23 Director can make rules and forms for this law

ROH §8A-1.3 Monthly tax on short-term lodging rentals

ROH §8A-1.4 Which rentals are exempt from the county hotel tax

ROH §8A-1.5 Registration required for short-term rental operators

ROH §8A-1.6 When and how to file and pay the transient accommodations tax

ROH §8A-1.7 Annual return filing and payment deadline

ROH §8A-1.8 Electronic filing required for large tax bills

ROH §8A-1.9 Paying taxes electronically when you owe over $50,000