Hawaii HB1590 establishes regulations for short-term vacation rentals, including tax collection and enforcement mechanisms.
Hawaii HB1590 introduces a new chapter on short-term vacation rentals, defining terms such as "illegal short-term vacation rental" and "short-term vacation rental broker." It mandates that operators file statements with the Department of Taxation, detailing rental values and property information. The bill allows counties to impose a transient accommodations tax on rentals, with revenues used for enforcement. It also permits counties to use time-stamped screenshots as evidence of illegal rentals.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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