Hawaii: County of Hawai’i Department of Finance Issues Information on Hawai’i County Transient Accommodations Tax

The County of Hawai’i Department of Finance Dec. 9 issued information on the Hawai’i County Transient Accommodations Tax (HCTAT) for excise tax purposes. The department includes: 1) the HCTAT is levied at a rate of 3 percent on every taxpayer that has taxable gross rental proceeds and/or total fair market rental value attributable to the county of Hawai’i, beginning Jan. 1, 2022; 2) the HCTAT is imposed in addition to the state transient accommodations tax (TAT), which is currently levied at a rate of 10.25 percent; 3) all operators, timeshare plan managers, transient accommodations brokers, travel agents, and tour packages ...