HCC §2-262

Filing the annual county tax return

Read the official text at hawaiicounty.gov ↗

This section says that if you must file a state annual reconciliation return and pay residue tax, you also have to send the county its share of the transient accommodations tax with a county annual reconciliation return. The county return must be approved by the director.

The ordinance, as written (Hawaiʻi County) — Annual return

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.

Every taxpayer required to file an annual reconciliation return and submit residue tax with the State director of taxation set forth under section 237D-7, Hawai‘i Revised Statutes, shall also remit to the director residue County transient accommodations tax together with an annual reconciliation return approved by the director pursuant to this article. (2021, ord 21-89, sec 2.) 2-262

Read the official text at hawaiicounty.gov ↗as published Jul 16, 2026our copy taken Aug 21, 2026

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.