Taxes & Fees: Kailua vs Mililani Mauka
How do taxes & fees rules compare between Kailua, HI and Mililani Mauka, HI?
Kailua has fewer restrictions than Mililani Mauka.
Kailua, HI
Honolulu County
Kailua STR operators must collect and remit the 3 percent Oahu Transient Accommodations Tax on gross rental proceeds for every stay of less than 180 consecutive days, in addition to state TAT and GET.
View full Kailua rules →Mililani Mauka, HI
Honolulu County
Mililani Mauka STR operators must collect and remit the 3% Oahu transient accommodations tax under ROH Sec. 8A-1.1 on gross rental proceeds for stays under 180 days.
View full Mililani Mauka rules →Key Facts Comparison
| Fact | Kailua | Mililani Mauka |
|---|---|---|
| - | - |
Highlighted rows indicate differences between cities.
Kailua FAQ
Do I owe OTAT on monthly rentals?
Only if the stay is under 180 consecutive days. Stays of 180 or more days are exempt from TAT.
Where do I file OTAT?
File with the City and County of Honolulu using forms that mirror the state TAT schedule.
Mililani Mauka FAQ
Does a 90-day relocation rental owe OTAT?
Yes, because any stay under 180 consecutive days qualifies as transient under Chapter 8A.
Does the HOA collect any tax for me?
No. The HOA does not collect OTAT; the operator must file directly with the City Treasury.
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