Skip to main content
PERMITPADDLERHawaiʻi STR Compliance

Non-Conforming Use Certificate (NUC)

Permit type for short-term rentals in City & County of Honolulu (Oʻahu). Codified at ROH §21-4.110 / Bill 41 (2022).

Key notes: Grandfathered <30-day rentals outside resort zones. Annual renewal.

Renewal cycle

Renews every 12 months. Most NUC 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 Non-Conforming Use Certificate (NUC) 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

Tired of tracking this manually?

PermitPaddler ingests your properties once, then files reminders, renewals, and tax due dates automatically. Built in Hawaiʻi.

Try free — 1 propertyCheck a TMK

Not legal or tax advice. Statutes change — verify against the current county code text before relying on this page.