Waipahu short-term rental operators must collect and remit the 3% Oahu Transient Accommodations Tax on gross rental proceeds for stays under 180 consecutive days.
ROH Sec. 8A-1.1 sets the 3% Oahu TAT on gross proceeds subject to HRS Chapter 237D. Waipahu STR operators must register with the City and County of Honolulu and file returns separately from state TAT and GET. With growing demand from leeward business travelers and Ko Olina-adjacent tourism, Waipahu operators must carefully track taxable stays. The 3% OTAT is in addition to state TAT, state GET, and any DPP registration fees under Sec. 21-5.730. Noncompliance can trigger back taxes, penalties, and interest.
Failing to register for OTAT, underreporting income, or not collecting tax from short-term guests.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Waipahu, HI
Waipahu residential pools must be enclosed under ROH Sec. 16-6.2, with companion public-pool standards at 16-7.9 covering apartment complexes and condominium...
Waipahu, HI
Waipahu retaining walls fall under ROH 21-4.40, capping fill-bearing walls in required yards at 6 feet with terraced heights combined, impacting stream-side ...
Waipahu, HI
Waipahu fences follow the LUO fence definition in ROH 21-4.60, allowing wrought iron, wood, vinyl, plastic, and wire on post foundations, with chain-link com...
Waipahu, HI
Waipahu 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 Waipahu's t...
Waipahu, HI
Public parks in Waipahu, including Waipahu District Park and Hans L'Orange Park, are closed during posted night hours. Entering closed parks is prohibited, t...
Waipahu, HI
Waipahu follows Hawaii state juvenile curfew under HRS 577-16. Children under 16 cannot be in public places between 10 pm and 4 am without a parent or guardian.
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