![]() Transient accommodations brokers, travel agencies, or tour packagers who enters into arrangements to furnish transient accommodations at noncommissioned negotiated contract rates. Transient Accommodations Tax Certificate of RegistrationĪnyone who rents a transient accommodation (for example, a house, condominium, hotel room) to a transient for less than 180 consecutive days ![]() The table below summarizes by type of license, who must register, the registration frequency, and associated fees Tax License TypeĪnyone who receives income from conducting business activities in the State of Hawaii including, but not limited to: wholesaling, retailing, farming, services, construction contracting, rental of personal or real property, business interest income, and royalties. Businesses operating in Hawaii are required to register with the Department to obtain a license, permit, certificate registration, or exemption, (all generally referred to by the Department as a “license”). ![]()
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