ROH §8A-1.12
Filing annual transient accommodation tax reconciliations
Read the official text at honolulu.gov ↗People who owe transient accommodation taxes, or who provided exempt accommodations, must send the county director a copy of their state reconciliation by a set deadline. Plan managers who owe these taxes must also send a copy showing when resort time share owners were taxed.
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The ordinance, as written (Honolulu County) — Reconciliation
A copy, taken August 22, 2026. The version published by Honolulu is the one that governs, and it may have changed since. Check it before relying on anything here.
(a) On or before the 20th day of the fourth month following the close of the taxable year, every person who has become liable for the payment of taxes under this chapter during the preceding taxable year and every person who has furnished transient accommodations that were exempt, for any portion of the taxable year, from the tax imposed under this chapter, must file a copy with the director of the reconciliation for transient accommodations as prescribed by HRS § 237D-8.6.
(b) On or before the 20th day of the fourth month following the close of the taxable year, every plan manager who has become liable for the payment of taxes under this chapter during the preceding taxable year must file with the director a copy of the reconciliation filed with the State as prescribed by HRS § 237D-8.6, indicating the period of time that the owner of a resort time share vacation unit was subject to the general excise tax or the tax under HRS § 237D-2(a).
Published by the City and County of Honolulu through American Legal Publishing.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.