Taxes & Fees: Kailua vs Urban Honolulu
How do taxes & fees rules compare between Kailua, HI and Urban Honolulu, HI?
Kailua has fewer restrictions than Urban Honolulu.
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 →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 | Kailua | Urban Honolulu |
|---|---|---|
| - | - | |
| 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.
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.
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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