City & County of Honolulu (Oʻahu) 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)
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.
Display: NUC or B&B Home permit number in all listings · Operator contact + 24-hr phone · Tax IDs (GE + TA) in advertisements (ROH §21-10.1(c))
2 · Tax filings (every period)
| Done | 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) |
3 · Compliance checks
Smoke + CO detector certification
HRS §132-9.6 (CO) + ROH §16-2.1 (smoke detectors)
Renew every 12 months · Last completed:
Liability insurance ($1M+) COI
ROH §21-10.1(b)(7)
Renew every 12 months · Last completed:
Permit + tax IDs displayed in every listing
ROH §21-10.1(c)
NUC / B&B Home annual renewal
ROH §21-4.110(j)
Renew every 12 months · Last completed:
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Start 14-day free trialGenerated by PermitPaddler · permitpaddler.ikenagroup.com · Not legal or tax advice — verify against current statute before filing.