Hawaiʻi County (Big Island) STR Compliance Checklist
Annual compliance checklist · Generated by PermitPaddler · Citations current as of 2026-05-15
Property
Owner / Operator: Property nickname: Address: City / ZIP: TMK: Year:
1 · Permit (renewal)
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
Display: STVR registration number in every listing · Local contact name + 24-hr phone posted inside (HCC §25-4-6.2(g))
2 · Tax filings (every period)
| Done | 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) |
3 · Compliance checks
Smoke + CO detector certification
HRS §132-9.6
Renew every 12 months · Last completed:
Liability insurance ($1M+) COI
HCC §25-4-6.2
Renew every 12 months · Last completed:
STVR # displayed in every listing
HCC §25-4-6.2(g)
STVR annual registration renewal
HCC §25-4-6.2
Renew every 12 months · Last completed:
Want this automated?
PermitPaddler tracks every item on this checklist per property + emails reminders before each is due.
Start 14-day free trialGenerated by PermitPaddler · permitpaddler.ikenagroup.com · Not legal or tax advice — verify against current statute before filing.