Lawful Mililani STR operators pay the 3 percent Oahu Transient Accommodations Tax on stays under 180 days, plus state TAT and GET, totaling roughly 18 percent in transient taxes.
ROH Sec. 8A-1.1 establishes the 3 percent OTAT for gross rental proceeds taxable under HRS 237D. Mililani hosts with valid registration must file OTAT on the same schedule as the state TAT. Long-term rentals over 180 consecutive days are exempt from both TATs but remain subject to GET at 4.712 percent for rental income. Many Mililani owners switching from STR to long-term leases after Bill 41 still owe GET on rental income. Registration with the state and city tax systems is a prerequisite for STR registration under Sec. 21-5.730.
Late filings trigger penalties and interest, and missed OTAT registration can disqualify STR approval and result in back-tax audits.
See how other cities in Honolulu County handle taxes & fees.
See how Mililani Town's taxes & fees rules stack up against other locations.
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