Kihei Kai Nani AOAO

Transient Accommodations Tax ( TAT or Hotel Tax ) increase

Effective January 1, 2018, the Transient Accommodations Tax ( TAT or Hotel Tax ) will increase by 1%  – from 9.25% to 10.25%.  The rate applies to all transient rental accommodation statewide. The Transient Accommodations Tax is levied upon every operator and plan manager on the gross rental or gross rental proceeds derived from furnishing transient accommodations. Gross rental or gross rental proceeds derived from transient accommodations furnished could be subject to different tax rates depending on the timing of the payments received under the cash basis accounting method and on the outcome of the all events test under the