Taxes & Fees: East Honolulu vs Kapolei
How do taxes & fees rules compare between East Honolulu, HI and Kapolei, HI?
East Honolulu has fewer restrictions than Kapolei.
East Honolulu, HI
Honolulu County
East Honolulu short-term rental operators must collect and remit the 3% Oahu Transient Accommodations Tax on gross rental proceeds from stays under 180 consecutive days.
View full East Honolulu rules →Kapolei, HI
Honolulu County
Kapolei STR operators must collect and remit the 3% Oahu transient accommodations tax on gross rental proceeds under ROH Sec. 8A-1.1 for stays under 180 days.
View full Kapolei rules →Key Facts Comparison
| Fact | East Honolulu | Kapolei |
|---|---|---|
| OTAT Rate | 3% of gross | - |
| Code Section | ROH 8A-1.1 | - |
| Threshold | Under 180 days | - |
| Topic | Taxes Fees | - |
| - | - |
Highlighted rows indicate differences between cities.
East Honolulu FAQ
Is OTAT separate from state TAT?
Yes. The 3% OTAT is in addition to Hawaii's state TAT and general excise tax. All must be collected, reported, and remitted separately.
What stays are taxable?
Any rental of under 180 consecutive days to the same guest is generally subject to OTAT, including multi-week bookings by snowbirds and corporate guests.
Kapolei FAQ
Does the 3% OTAT apply to a 31-day corporate rental?
It generally applies to any stay under 180 consecutive days taxable under state TAT rules.
Can my property manager remit OTAT for me?
Yes, but the registered operator remains ultimately responsible for compliance.
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