Taxes & Fees: Pearl City vs Urban Honolulu
How do taxes & fees rules compare between Pearl City, HI and Urban Honolulu, HI?
Pearl City has fewer restrictions than Urban Honolulu.
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 →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 | Pearl City | Urban Honolulu |
|---|---|---|
| OTAT Rate | 3% of gross | - |
| Code Section | ROH 8A-1.1 | ROH Sec. 8A-1.1 |
| Threshold | Under 180 days | - |
| Topic | Taxes Fees | - |
| Rate | - | 3% of gross proceeds |
| Stay Threshold | - | Under 180 days |
| Stacks With | - | State TAT and GET |
Highlighted rows indicate differences between cities.
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.
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.
Compare other topics
See how Pearl City and Urban Honolulu 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