Oahu levies a 3% Oahu Transient Accommodations Tax (OTAT) on gross rental proceeds from stays under 180 consecutive days under ROH Sec. 8A-1.1, in addition to state TAT.
ROH Sec. 8A-1.1 establishes the 3% Oahu Transient Accommodations Tax levied on gross rental proceeds taxable under Hawaii Revised Statutes Chapter 237D. The OTAT applies to STR stays under 180 consecutive days and stacks on top of the state TAT and general excise tax. Operators must register with the state Department of Taxation, collect the tax, and remit it to the City. Revenue funds county general services. STR registration fees under LUO Sec. 21-5.730 are separately established by DPP rule. Chapter 8A contains disposition and enforcement provisions.
Failure to collect or remit OTAT leads to assessments, penalties, interest, and possible referral to the state Department of Taxation for additional enforcement actions.
Honolulu County, HI
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