HI HB1590

Counties may use time-stamped screenshots of vacation rental listings on hosting platforms as evidence when enforcing ordinances against illegal short-term vacation rentals.

Hosting platforms (such as Airbnb or VRBO) that provide booking services must register with the Department of Taxation as tax collection agents and collect, report, and remit general excise and transient accommodations taxes on behalf of rental operators, effective January 1, 2027.

Counties are explicitly authorized to use revenue from the County Transient Accommodations Tax (capped at 3% of gross rental value) for enforcement of short-term vacation rental regulations.

The Hawaii Tourism Authority's destination management definition is expanded to include promoting stays at traditional accommodations (hotels, time shares) or legal vacation rentals while discouraging use of illegal short-term rentals.

Appropriates unspecified funds for fiscal year 2026-2027 to the Department of Taxation to collect taxes owed by illegal short-term vacation rental operators.