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Honolulu levies new countywide accommodations tax

Maureen Salahshoor Denver, CO

December 31, 2021

Short-term rental hosts in the city and county of Honolulu will need to pay a new transient accommodations tax (TAT) under a law signed by Honolulu Mayor Rick Blangiardi. The 3% tax, which short-term rental operators can pass on to guests, goes into effect immediately.

state law that went into effect this summer allows counties to create their own TAT surcharge of up to 3% in addition to the state’s 10.25% TAT. Previously, counties received a portion of the state tax. Under the new system, counties no longer receive state TAT money, but can raise their own funds by creating the county tax.



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