Act 326 Reporting Requirements


Enacted by the State of Hawaii, Act 326 requires both operators of transient accommodations and associations of apartment/unit owners or planned community associations to report information to the Hawaii Department of Taxation. 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 Owners, must report specific information including property address, local contact/rental agent name and contact information, 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 (PHCA) is required to request this information and to report it annually to the Hawaii Department of Taxation. For single-family homeowners, the required information must be submitted directly to the PHCA 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 are gathering the information from each condo AOAO.
  

Documents

 
Act 326 Reporting Form  -  
Fillable PDF      
Printable Version

State of HI Announcement 2014-03