Taxes & Fees: Pearl City vs Waipahu
How do taxes & fees rules compare between Pearl City, HI and Waipahu, HI?
Pearl City and Waipahu have similar restriction levels.
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 →Waipahu, HI
Honolulu County
Waipahu short-term rental operators must collect and remit the 3% Oahu Transient Accommodations Tax on gross rental proceeds for stays under 180 consecutive days.
View full Waipahu rules →Key Facts Comparison
| Fact | Pearl City | Waipahu |
|---|---|---|
| OTAT Rate | 3% of gross | 3% of gross |
| Code Section | ROH 8A-1.1 | ROH 8A-1.1 |
| Threshold | Under 180 days | Under 180 days |
| Topic | Taxes Fees | Taxes Fees |
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.
Waipahu FAQ
Do I need a GET license too?
Yes. Hawaii's general excise tax and state TAT are separate state-level obligations on top of the 3% city OTAT. All three typically apply to STR rentals.
Who remits OTAT?
The STR operator. Some listing platforms may collect portions, but operators remain legally responsible for ensuring all OTAT, TAT, and GET are correctly remitted.
Compare other topics
See how Pearl City and Waipahu compare on other ordinance categories.
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