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