Act 326 Reporting Requirements

 

This act imposed by the State of Hawaii requires both operators of transient accommodations and associations of apartment/unit owners or planned community associations to report information to the State Tax Department. This requirement only applies to those properties that are operated as a vacation rental (rented for periods of 180 days or less).

Requirements for Operators: Operators, typically the Owner, have to report specific information including property address, local contact/rental agent name and contact information, the transient accommodations Tax license number, and websites where the property is advertised for rent. The information must be reported to your condo association or community association.

The Princeville at Hanalei Community Association is required to request this information and to report it to the State Tax Department each year. For single family homeowners, the required information should be submitted directly to our office. We have created a simple ACT 326 Reporting Form that can be used to supply the required information to us. The link to the form is located below. 

For condo property owners, you may have already received a form from your management company. Submit the form to your respective management company and/or Board. We will be gathering the information from each condo AOAO.

For this year, we have to report the information by June 30, 2014. Therefore we request that the ACT 326 Reporting Form be submitted to our office by May 30, 2014. 


Documents

 ACT 326 Reporting Form  -  Fillable PDF       Printable Version
 Announcement 2014-03