HCC §2-263
Rules for third parties who collect rent on transient accommodations
Read the official text at hawaiicounty.gov ↗This section applies to people or companies authorized by property owners to collect rent for transient accommodations in Hawaii County. It requires written agreements to include a specific warning about taxes, and oral agreements to give the tax director and the owner certain information. The warning must be in bold, ten-point type.
landlordsreal estate agents
The ordinance, as written (Hawaiʻi County) — Rent collection by third party; filing with the director;
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.
statement required. (a) Every taxpayer authorized under an agreement by the owner of transient accommodations located within this County to collect rent on behalf of such owner shall be subject to this section. (b) Every written rental collection agreement, in addition to the requirements of section 237D-8.5, Hawai‘i Revised Statutes, shall include the following statement in bold print and ten-point type size: 2-111 SUPP. 11 (1-2022) “HAWAI‘I COUNTY TRANSIENT ACCOMMODATIONS TAXES MUST BE PAID ON THE GROSS RENTS COLLECTED BY ANY TAXPAYER RENTING TRANSIENT ACCOMMODATIONS IN THE COUNTY OF HAWAI‘I.” Every taxpayer entering an oral rental collection agreement shall furnish the director a copy of the information furnished to the State as required under section 237D-8.5, Hawai‘i Revised Statutes, and shall give the owner of the property a copy of the notice required by this subsection. The statement required by this subsection may be combined with the statement-required language under section 237D-8.5, Hawai‘i Revised Statutes, by adding in bold print and in ten-point type size to the front of the statement in section 237-30.5, Hawai‘i Revised Statutes, the following in parentheses: “HAWAI‘I (INCLUDING HAWAI‘I COUNTY ADDED) TRANSIENT ACCOMMODATIONS TAXES AND” (2021, ord 21-89, sec 2.) 2-263
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.