Urban Honolulu STR operators collect the 3% Oahu Transient Accommodations Tax under ROH Sec. 8A-1.1 on gross rental proceeds from stays under 180 consecutive days.
ROH Sec. 8A-1.1 establishes the 3% Oahu TAT on gross rental proceeds from transient accommodations, which applies in full force to Waikiki hotels, Ala Moana condo-hotels, and other Urban Honolulu STRs. The OTAT stacks on the state TAT and general excise tax, producing a combined tax burden that must be itemized to guests. Operators register with the state Department of Taxation and remit OTAT to the City. Registration fees for STRs themselves are established separately by DPP rule under LUO Sec. 21-5.730. Chapter 8A landing covers disposition and enforcement of the tax.
Under-reporting OTAT leads to assessments, penalties, and interest by the City, often combined with state enforcement from the Department of Taxation.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Urban Honolulu, HI
ROH 15-14.5 drives Schedule XXII no-parking signs throughout Urban Honolulu, while ROH 15-13.5 sets how close to the curb vehicles must park.
Urban Honolulu, HI
LUO 21-6.60 requires EV-ready stalls in new multi-family (8+ stalls) and commercial (12+ stalls) parking across Urban Honolulu, with compact resizing allowed...
Urban Honolulu, HI
ROH 15-16.6 prohibits storage parking of commercial vehicles on Urban Honolulu streets without posted signs; LUO 21-6.20 sets the companion off-street parkin...
Urban Honolulu, HI
Urban Honolulu has no blanket overnight parking ban; ROH 15-14.6 enforces parking prohibited during certain hours only on sign-posted routes.
Urban Honolulu, HI
ROH 15-14.1 prohibits stopping, standing, or parking in front of any public or private driveway or within 4 feet of either side across dense Urban Honolulu n...
Urban Honolulu, HI
Urban Honolulu property owners obtain fence and wall permits from the Honolulu Department of Planning and Permitting under ROH 18-3.1, which exempts retainin...
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