HRS §46-20.7
County transient accommodations tax
Counties can create their own tax on short-term lodging, but it cannot be higher than the state's maximum rate. This county tax is added on top of the state tax. A county must pass a local law (ordinance) to set it up.
counties
The statute, as written — County transient accommodations tax
Each county may establish a transient accommodations tax not to exceed the maximum rate set forth in section 237D-2.5. The county transient accommodations tax shall be in addition to any state transient accommodations tax. A county electing to establish a transient accommodations tax pursuant to this section shall do so by ordinance. [L Sp 2021, c 1, §6]
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.