Taxes & Fees: East Honolulu vs Urban Honolulu
How do taxes & fees rules compare between East Honolulu, HI and Urban Honolulu, HI?
East Honolulu has fewer restrictions than Urban Honolulu.
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 →Urban Honolulu, HI
Honolulu County
Urban Honolulu STR operators collect the 3% Oahu Transient Accommodations Tax under ROH Sec. 8A-1.1 on gross rental proceeds from stays under 180 consecutive days.
View full Urban Honolulu rules →Key Facts Comparison
| Fact | East Honolulu | Urban Honolulu |
|---|---|---|
| OTAT Rate | 3% of gross | - |
| Code Section | ROH 8A-1.1 | ROH Sec. 8A-1.1 |
| Threshold | Under 180 days | - |
| Topic | Taxes Fees | - |
| Rate | - | 3% of gross proceeds |
| Stay Threshold | - | Under 180 days |
| Stacks With | - | State TAT and GET |
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.
Urban Honolulu FAQ
Does Waikiki hotel tax include OTAT?
Yes. The 3% OTAT is part of the combined tax line shown on Waikiki and Ala Moana hotel and STR bills, in addition to the state TAT and GET.
Are monthly furnished rentals subject to OTAT?
Only if the stay is under 180 consecutive days. Rentals of 180 days or more fall outside HRS Chapter 237D and the OTAT obligation.
Compare other topics
See how East Honolulu and Urban Honolulu compare on other ordinance categories.
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