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.
ROH Sec. 8A-1.1 establishes the Oahu TAT (OTAT) at 3 percent of gross rental proceeds taxable under HRS Chapter 237D. This layers on top of the state TAT (currently 10.25 percent) and 4.712 percent GET. Kailua hosts must register for a TAT account with the state and file the OTAT with the city. Bill 41 requires proof of tax registration as part of STR documentation. Cleaning fees, resort fees, and other mandatory charges all count toward taxable gross rental proceeds.
Failure to register or remit OTAT can result in back taxes plus penalties and interest, and may disqualify STR registration.
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