Act 326 Transient Accommodation Reporting

Act 326, Session Laws of Hawaii 2012, requires both operators of transient accommodations and associations of unit/apartment owners or planned community associations (“Associations”) to report certain information. Operators must report their information to their association by March 31, 2014, and must update that information within 60 days of a change. Associations must report their information to the Department of Taxation by April 30, 2014, and must update that information by December 31 or within 60 days of a change, whichever is later, for this year and subsequent years going forward.

Associations must use the website located at https://dotax.ehawaii.gov/resreport to report the required information to the Department of Taxation. The website allows associations or their agents to create unique accounts to report and update the information related to units used as transient accommodations. The website also allows users to manage access to the reported information. Please see Department of Taxation Announcement No. 2014-03 for further information.