HCC §2-260
Definitions for County Tax Rules
Read the official text at hawaiicounty.gov ↗This section defines who the director is and says that, unless the county says otherwise, the definitions from state law for transient accommodations taxes apply to this county article. It is a short, technical section that sets up terms used elsewhere.
everyone
The ordinance, as written (Hawaiʻi County) — Definitions
A copy, taken August 21, 2026. The version published by Hawaiʻi County is the one that governs, and it may have changed since. Check it before relying on anything here.
(a) “Director” means the director of finance of the County. (b) Unless otherwise provided in this article or by rule adopted by the director, the definitions provided in section 237D-1, Hawai‘i Revised Statutes, as may be amended, and by State administrative rule adopted for application to chapter 237D, Hawai‘i Revised Statutes, shall apply to this article. (2021, ord 21-89, sec 2.) 2-260
Published by the County of Hawaiʻi Office of the County Clerk.
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