Transient Accommodation Tax on Resort Fees
On 2019年4月23日, Governor David Ige signed Senate Bill SB380 SD1 (Act 020) into law relating to the Transient Accommodation Tax. The transient accommodation tax at the rate of 10.25% will now be imposed on all resort fees for stays on or after 2019年7月1日. (“Resort Fee” means any mandatory charge or surcharge imposed by an operator, owner, or representative thereof to a transient for the use of the transient accommodations property, services, or amenities, including cleaning fees and facility fees).
This new law will take effect on all islands beginning 2019年7月1日 and apply to all stays regardless of arrival dates or when the reservations were made or paid. Our hotel guests and/or travel partners will be responsible for the payment. Additional information can also be found online: https://www.capitol.hawaii.gov/session2019/bills/GM1121_.pdf
County of Kauai Transient Accommodation Tax
The County of Kauai has implemented a County transient accommodations tax of 3%. The Kauai County TAT is effective for all bookings made on or after 2021年10月1日.
County of Maui Transient Accommodation Tax
The County of Maui has implemented a County transient accommodations tax of 3%. The Maui County TAT is effective for all bookings made after 2021年10月5日 for stays commencing on or after 2021年11月1日.