(a) The exemptions in HRS § 237D-3 are also exemptions to this chapter.
(b) The tax imposed by this chapter does not apply to gross rental, gross rental proceeds, and fair market rental value received as payments under written contracts if the written contract:
(1) Was entered into prior to December 14, 2021; and
(2) Does not provide for the passing on of increased rates of taxes.
The county transient accommodations tax is imposed on the gross rental, gross rental proceeds, and fair market rental value from all contracts entered into on or after December 14, 2021, regardless of whether the contract allows for the passing on of any tax or any tax increases.
(Added by Ord. 21-33)