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City & County of Honolulu (Oʻahu)
Permit types, statute citations, tax cadence, and compliance checks tracked automatically by PermitPaddler.
Permit types
Non-Conforming Use Certificate (NUC)
ROH §21-4.110 / Bill 41 (2022)
Grandfathered <30-day rentals outside resort zones. Annual renewal.
Bed & Breakfast Home permit
ROH §21-4.110-1 / Bill 89 (2019)
Owner-occupied B&B, limited new permits per year.
Resort-zone STR (≤30 day)
ROH Ch. 21 §21-3.50 (Resort District)
Waikīkī, Ko Olina, Turtle Bay — short-stay permitted as of right.
Posting requirements
ROH §21-10.1(c)
- NUC or B&B Home permit number in all listings
- Operator contact + 24-hr phone
- Tax IDs (GE + TA) in advertisements
Tax cadence
| Tax | Rate | Cadence | Due | Citation |
|---|---|---|---|---|
| GET | 4.50% | MONTHLY | 20th of following month | HRS §237-30 + ROH §3-1.1 (Oahu surcharge through 2030) |
| TAT | 10.25% | MONTHLY | 20th of following month | HRS §237D-6 |
| OAHU OTAT | 3.00% | MONTHLY | 20th of following month | ROH Ch. 3 §3-1.1 (Oahu Transient Accommodations Tax, effective 2021-12-14) |
Compliance checks
Smoke + CO detector certification
HRS §132-9.6 (CO) + ROH §16-2.1 (smoke detectors)
12mo renewal
Liability insurance ($1M+) COI
ROH §21-10.1(b)(7)
12mo renewal
Permit + tax IDs displayed in every listing
ROH §21-10.1(c)
One-time
NUC / B&B Home annual renewal
ROH §21-4.110(j)
12mo renewal
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