Haw. Code R. § 18-237D-2-01
Current through November, 2024
For the purposes of this chapter, there shall be levied and assessed and collected each month a tax of:
Example. ABC Hotel, engaged in the activity of furnishing transient accommodations, charges and collects $500 from a transient ($100 per night). The transient checked in on December 30, 1998, and checked out on January 4, 1999. The transient accommodations tax is imposed at 6 percent for accommodations on the nights of December 30 and 31, and it is imposed at 7.25 percent for accommodations on the nights of January 1, 2, and 3. The total tax due is 6 percent of $200 ($12) plus 7.25 percent of $300 ($21.75) for a total of $33.75 in transient accommodations tax.
Haw. Code R. § 18-237D-2-01