ROH §8A-1.3
Monthly tax on short-term lodging rentals
Read the official text at honolulu.gov ↗This section creates a monthly tax on money earned from renting out short-term lodging. Brokers, travel agencies, tour packagers, and operators must pay this tax to the city. Time-share plans must have a manager who is responsible for paying the tax.
businessescondominium associationslandlords
The ordinance, as written (Honolulu County) — Imposition of tax
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) Each month, a tax on the gross rental or gross rental proceeds derived from furnishing transient accommodations is levied and must be assessed and collected.
(b) Every transient accommodations broker, travel agency, and tour packager who arranges transient accommodations at noncommissioned negotiated contract rates and every operator must pay to the city the tax imposed.
(c) Every plan manager is liable for and must pay to the city the transient accommodations tax imposed under this chapter. Every resort time share vacation plan must be represented by a plan manager who is subject to this chapter.
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.