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Hawaiʻi County (Big Island)
Permit types, statute citations, tax cadence, and compliance checks tracked automatically by PermitPaddler.
Permit types
Short-Term Vacation Rental (STVR)
Hawaiʻi County Code §25-4-6.2 (Bill 108-2018 / Bill 121)
Annual registration; non-conforming use STVRs grandfathered with proof of pre-2018 use.
Bed & Breakfast Establishment
HCC §25-5-72
Posting requirements
HCC §25-4-6.2(g)
- STVR registration number in every listing
- Local contact name + 24-hr phone posted inside
Tax cadence
| Tax | Rate | Cadence | Due | Citation |
|---|---|---|---|---|
| GET | 4.25% | MONTHLY | 20th of following month | HRS §237-30 + HCC §17A (Hawaii County GET surcharge 0.25%) |
| TAT | 10.25% | MONTHLY | 20th of following month | HRS §237D-6 |
| HCTAT | 3.00% | MONTHLY | 20th of following month | HCC §17B (Hawaii County TAT, effective 2022-01-01) |
Compliance checks
Smoke + CO detector certification
HRS §132-9.6
12mo renewal
Liability insurance ($1M+) COI
HCC §25-4-6.2
12mo renewal
STVR # displayed in every listing
HCC §25-4-6.2(g)
One-time
STVR annual registration renewal
HCC §25-4-6.2
12mo renewal
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