Bed & Breakfast Home permit

Renewal cycle

Renews every 12 months. Most BB_HOME holders renew on the anniversary of their original issue date — not Jan 1.

Posting requirements

ROH §21-10.1(c) requires every listing + the unit itself display:

• NUC or B&B Home permit number in all listings
• Operator contact + 24-hr phone
• Tax IDs (GE + TA) in advertisements

Compliance items checked at renewal

• Smoke + CO detector certification (renews every 12 months) — HRS §132-9.6 (CO) + ROH §16-2.1 (smoke detectors)
• Liability insurance ($1M+) COI (renews every 12 months) — ROH §21-10.1(b)(7)
• Permit + tax IDs displayed in every listing (one-time) — ROH §21-10.1(c)
• NUC / B&B Home annual renewal (renews every 12 months) — ROH §21-4.110(j)

Tax obligations for Bed & Breakfast Home permit holders

GET (4.50%, due 20th) + TAT (10.25%, due 20th) + OAHU_OTAT (3.00%, due 20th).

Use the free Hawaiʻi STR tax calculator to compute your monthly liability. File at hitax.hawaii.gov (state) and your county portal.

Other City & County of Honolulu (Oʻahu) permit types

• Non-Conforming Use Certificate (NUC) — ROH §21-4.110 / Bill 41 (2022)
• Resort-zone STR (≤30 day) — ROH Ch. 21 §21-3.50 (Resort District)

Same permit type in other counties

• Bed & Breakfast Home — Maui County
• Bed & Breakfast Establishment — Hawaiʻi County (Big Island)
• Homestay / B&B — Kauaʻi County