Kapolei STR operators must collect and remit the 3% Oahu transient accommodations tax on gross rental proceeds under ROH Sec. 8A-1.1 for stays under 180 days.
The Oahu Transient Accommodations Tax under Chapter 8A, Article 1, stacks on top of state TAT and general excise tax. Kapolei operators renting to visitors, traveling nurses, construction crews, or other short-term guests must register with the City Treasury, collect OTAT at closing, and remit on the city's filing schedule. Short stays booked through Airbnb, Vrbo, or Booking.com may have some taxes collected by platforms, but operators remain responsible for reconciliation and for any portion not platform-collected. Resort-zoned inventory in Ko Olina and commercial lodging in Kapolei proper are both covered when the rental qualifies as transient under HRS Chapter 237D.
Unremitted OTAT accrues penalties and interest and can result in tax liens against the Kapolei property.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Kapolei, HI
ROH Sec. 16-6.2 requires Kapolei residential swimming pools to be enclosed by a complete barrier with self-closing gates designed to prevent access by young ...
Kapolei, HI
ROH Sec. 21-4.40 limits fill-containing retaining walls in Kapolei to six feet within required yards and combines terraced wall heights for compliance measur...
Kapolei, HI
ROH Sec. 21-4.60 defines fences to include wrought iron, wire, wood, vinyl, and plastic, giving Kapolei residents a broad palette of compliant materials.
Kapolei, HI
ROH Sec. 21-4.30 controls what Kapolei neighbors can install in required yards along shared property lines, since Honolulu does not have a dedicated city spi...
Kapolei, HI
Public parks in Kapolei are closed during posted night hours under ROH Sec. 10-1.2, though beach parks allow direct traverse to the shoreline during closure.
Kapolei, HI
Kapolei follows HRS Sec. 577-16, which bars children under 16 from public places between 10 p.m. and 4 a.m. without a parent or guardian; Honolulu has no sep...
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