Taxes & Fees: Kailua vs Pearl City
How do taxes & fees rules compare between Kailua, HI and Pearl City, HI?
Kailua and Pearl City have similar restriction levels.
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 →Pearl City, HI
Honolulu County
Pearl City 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 Pearl City rules →Key Facts Comparison
| Fact | Kailua | Pearl City |
|---|---|---|
| - | - | |
| OTAT Rate | - | 3% of gross |
| Code Section | - | ROH 8A-1.1 |
| Threshold | - | Under 180 days |
| Topic | - | Taxes Fees |
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.
Pearl City FAQ
Are TDY military rentals taxable?
Yes. Any stay under 180 consecutive days is generally subject to OTAT, regardless of whether the guest is a military TDY traveler, contractor, or tourist.
How often are returns filed?
OTAT is filed with the City periodically (monthly, quarterly, or semiannually). Check DPP and Department of Budget and Fiscal Services guidance for your filing frequency.
Compare other topics
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