Taxes & Fees: Kapolei vs Pearl City
How do taxes & fees rules compare between Kapolei, HI and Pearl City, HI?
Pearl City has fewer restrictions than Kapolei.
Kapolei, HI
Honolulu County
Kapolei STR operators must collect and remit the 3% Oahu transient accommodations tax on gross rental proceeds under ROH Sec. 8A-1.1 for stays under 180 days.
View full Kapolei 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 | Kapolei | 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.
Kapolei FAQ
Does the 3% OTAT apply to a 31-day corporate rental?
It generally applies to any stay under 180 consecutive days taxable under state TAT rules.
Can my property manager remit OTAT for me?
Yes, but the registered operator remains ultimately responsible for compliance.
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
See how Kapolei and Pearl City compare on other ordinance categories.
Want to add a third city?
Use our full comparison tool to compare up to three cities.
Open Comparison Tool