Taxes & Fees: Honolulu vs Urban Honolulu
How do taxes & fees rules compare between Honolulu, HI and Urban Honolulu, HI?
Honolulu and Urban Honolulu have similar restriction levels.
Honolulu, HI
Honolulu County
Honolulu requires transient vacation unit operators to register and pay a 3% county transient accommodations tax on top of state GET and TAT, plus annual registration fees. Non-resort-zone STRs are banned entirely.
View full 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 | Honolulu | Urban Honolulu |
|---|---|---|
| Initial registration fee | $1,000 | - |
| Annual renewal fee | $500 | - |
| County TAT surcharge | 3% | - |
| State TAT rate | 10.25% | - |
| STR zones allowed | Resort-zoned only (Waikiki, Ko Olina) | - |
| Code Section | - | ROH Sec. 8A-1.1 |
| Rate | - | 3% of gross proceeds |
| Stay Threshold | - | Under 180 days |
| Stacks With | - | State TAT and GET |
Highlighted rows indicate differences between cities.
Honolulu FAQ
Can I rent my home short-term on Oahu outside Waikiki?
Generally no. Ordinance 22-7 restricts transient vacation units to resort-zoned areas. Rentals of 30-89 days and under 30 days are prohibited in non-resort residential zones.
Who collects the county 3% transient accommodations tax?
The Honolulu Director of Budget and Fiscal Services administers the 3% county TAT under ROH Ch. 8A. Operators must self-register and remit — platforms cannot do so in Hawaii.
What is the penalty for operating an illegal STR?
Fines start at $1,000 for the initial violation and can escalate to $10,000 per day for continued non-compliance, enforced by the Department of Planning and Permitting.
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.
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