ROH §8A-1.4
Which rentals are exempt from the county hotel tax
Read the official text at honolulu.gov ↗This section lists exemptions from the county transient accommodations tax. It adopts the state's exemptions and also exempts certain older written rental contracts that don't allow tax increases. Newer contracts are always taxed.
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The ordinance, as written (Honolulu County) — Exemptions
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) The exemptions in HRS § 237D-3 are also exemptions to this chapter.
(b) The tax imposed by this chapter does not apply to gross rental, gross rental proceeds, and fair market rental value received as payments under written contracts if the written contract:
(1) Was entered into prior to December 14, 2021; and
(2) Does not provide for the passing on of increased rates of taxes.
The county transient accommodations tax is imposed on the gross rental, gross rental proceeds, and fair market rental value from all contracts entered into on or after December 14, 2021, regardless of whether the contract allows for the passing on of any tax or any tax increases.
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.