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.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Kailua, HI
ROH §21-4.80 restricts outdoor amplified music and PA systems at Kailua commercial sites adjacent to residential districts, and §41-6.1 bars amplified sound ...
Kailua, HI
Retaining walls in Kailua follow ROH Sec. 21-4.40, which caps fill-retention walls within required yards at 6 feet. Terraced walls count toward combined heig...
Kailua, HI
Kailua households may keep no more than two chickens for noncommercial purposes, and roosters are prohibited outright. Enclosures must meet zoning setbacks a...
Kailua, HI
Kailua has no dedicated beekeeping ordinance. Beekeeping is treated as an agricultural accessory use permitted only in zoning districts that allow agricultur...
Kailua, HI
ROH 7-2.5 caps Kailua households at ten dogs or ten cats, and Hawaii state law criminalizes hoarding more than fifteen dogs and cats combined when neglect is...
Kailua, HI
Dogs in Kailua must be restrained by a leash no longer than eight feet on public streets, school grounds, and any public place, including popular beach-acces...
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