HI HB1242

Limits short-term rental operators to a maximum of two registered units per operator and caps short-term rental use at 60 calendar days per year per dwelling unit statewide, with counties authorized to establish more stringent caps within their zoning districts.

Requires short-term rental operators to register with counties and annually provide evidence of collection and remittance of all applicable state and county taxes; prohibits advertising or use of units that fail to comply with local ordinances and zoning requirements.

Allows hosting platforms registered with the Department of Taxation to collect and remit transient accommodations taxes and general excise taxes on behalf of short-term rental operators, with platforms required to provide detailed operator and booking transaction information to the department.

Imposes a 4% surcharge on short-term rental booking transactions to fund supportive services for homeless persons, with up to 8% of surcharge revenue available for administration costs.

Requires hosting platforms to de-list short-term rental units that fail to comply with registration or tax requirements, with penalties for non-compliance; establishes annual $10,000 fee for hosting platforms operating in Hawaii.