ROH §8A-1.18
Collecting unpaid taxes through lawsuits
Read the official text at honolulu.gov ↗The tax director can sue in court to collect unpaid taxes and penalties. If taxes are late for 60 days, or if someone fails to register for 60 days, the director can also get a court order to stop them from renting out rooms or operating a resort time share until they pay or register.
businessesdeveloperslandlords
The ordinance, as written (Honolulu County) — Collection by suit
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.
The director may collect taxes due and unpaid under this chapter, together with all accrued penalties, by filing suit or other appropriate proceeding in the first circuit court. After delinquency has continued for 60 days, or if any person required to register under this chapter fails to do so for a period of 60 days after the first date when the person was required to register, the director may proceed in the first circuit court to obtain an injunction restraining the further furnishing of transient accommodations or the operation of the resort time share vacation plan until full payment has been made of all taxes and penalties and interest due under this chapter, or until such registration is secured, or both, as the circumstances of the case may require.
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.