Pearl City short-term rental operators must collect and remit the 3% Oahu Transient Accommodations Tax on gross rental proceeds from stays under 180 consecutive days.
ROH Sec. 8A-1.1 establishes the 3% Oahu TAT on gross rental proceeds subject to HRS Chapter 237D. Pearl City STR operators must register and file with the City and County of Honolulu, separately from state TAT and GET. Because many Pearl City rentals serve transient military guests, contractors on base assignments, and PCS families, operators should carefully distinguish taxable stays (under 180 days) from long-term leases. OTAT fees are in addition to DPP STR registration fees under Sec. 21-5.730.
Failing to register for OTAT, underreporting rental income, or failing to collect tax from guests.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Pearl City, HI
Pearl City residential pools must be enclosed under ROH Sec. 16-6.2, with companion standards at 16-7.9 covering public and condo pools at Pearl City Highlan...
Pearl City, HI
Pearl City retaining walls on the Pearl City Highlands and Manana hillsides fall under ROH 21-4.40, capping fill-bearing walls in required yards at 6 feet an...
Pearl City, HI
Pearl City fence materials follow the LUO fence definition in ROH 21-4.60, allowing wrought iron, wood, vinyl, plastic, and wire on post foundations in Waiau...
Pearl City, HI
Pearl City neighbor fence disputes apply ROH 21-4.30 yard setbacks with 21-4.60 height limits, since Hawaii has no dedicated spite fence statute for Waiau or...
Pearl City, HI
Pearl City residential districts severely limit home-business signage under ROH Chapter 21, Article 7. Only minimal nameplate signs identifying the resident ...
Pearl City, HI
Converting a garage into living space in Pearl City is treated as an ADU under the Land Use Ordinance, requires building permits, and usually requires replac...
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