HCC §2-261
Paying the County hotel tax
Read the official text at hawaiicounty.gov ↗This section says when and how to pay the county transient accommodations tax (the hotel tax). You must pay it by the same deadline as the state hotel tax, and you send the payment to the county tax director, using a county voucher if you don't file electronically.
businesses
The ordinance, as written (Hawaiʻi County) — Payment of tax
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) Unless otherwise provided in this article or by rule adopted by the director, any taxpayer required to pay State transient accommodations tax pursuant to chapter 237D, Hawai‘i Revised Statutes, shall also pay the County transient accommodations tax imposed pursuant to this article. (b) Unless otherwise provided in this article or by rule adopted by the director, any taxpayer required to pay the County transient accommodations tax shall remit payment to the director, and if not filing electronically, a periodic voucher approved by the director. (c) County transient accommodations tax payments shall be made on or before the date by which the person is required to pay the State transient accommodations tax. (2021, ord 21-89, sec 2.) 2-261
Published by the County of Hawaiʻi Office of the County Clerk.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.