Overview: Are Short-Term Rentals Allowed in Pāhoa?

• Yes—short-term vacation rentals (STVRs) are allowed in Hawaii County when your property is located in an eligible zoning district. Under Hawaii County Ordinance 2018‑114 (Bill 108) and Planning Department Rule 23, STVRs are permitted in:
  • Visitor-zoned (V) districts,
  • General Commercial (CG) districts,
  • Commercial/Visitor (CV) districts,
  • Residential and commercial zoning districts within General Plan Resort and Resort Node areas,
  • Residential Multifamily (RM) districts for multifamily dwellings with a condominium property regime.
• If your property does not sit within an eligible zoning district but was operating an STVR before April 1, 2019, you may be eligible to continue under a Nonconforming Use Certificate (NUC) with annual renewals.
• Because Pāhoa is an unincorporated community within the Puna district, permitted zones and historical resort nodes (if any) determine eligibility; verify your specific parcel using county zoning tools and official maps.

How to Start an STVR Business in Pāhoa

• Confirm zoning eligibility:
  • Obtain your Tax Map Key (TMK) and use county resources to verify zoning and setbacks. The county provides TMK lookups and zone maps. Proceed only if the property is in a permitted district or qualifies for NUC.
• Decide your compliance path:
  • New STVR in an eligible zone: Apply for a county STVR registration.
  • Legacy operation outside eligible zones: Apply for a Nonconforming Use Certificate (NUC) and renew annually.
• Obtain state tax licenses:
  • Transient Accommodations Tax (TAT) license and General Excise Tax (GET) license from the Hawaii Department of Taxation before or alongside your county application.
• Assemble your filing package:
  • Complete the county registration or NUC forms (download below), prepare site and floor plans, and gather ownership and operator data.
• Submit and track:
  • File with the Hawaii County Planning Department; pay the filing fee and maintain ongoing tax remittances.

Required Documents, Permits, Licenses, and Guidelines

• County applications and forms:
  • STVR Registration Packet:
    • STVR Registration Form (03.31.2022)
    • STVR Statement of Compliance (03.31.2022)
  • NUC (for legacy operations):
    • NUC Renewal Application (03.31.2022)
    • NUC Annual Renewal Statement of Compliance (03.31.2022)
  • Change of Information (for owner/reachable person or property changes):
    • Change of Information Application (03.31.2022ii)
    • Change of Information Statement of Compliance (03.31.2022)
• Required contents of filings (per county guidance):
  • Property address and TMK
  • Owner, applicant, and “reachable person” contact details
  • Final approvals from the Building Division (for habitability)
  • State TAT and GET license numbers
  • Site plan showing boundaries, setbacks, structures, driveway access, pools, ancillary buildings, overhangs, designated parking, and reference points (roadway, shoreline, etc.), plus a table of square footage per structure
  • Floor plan identifying all rooms and their uses
  • Statement of compliance with county rules
  • Filing fee ($500 for STVR registration)
• State licenses (Hawaii Department of Taxation):
  • TAT license and GET license (required before or concurrent with county registration)
• Additional operational items (industry-standard and often requested by platforms/guests):
  • Local contact person available 24/7; contact information must be provided to guests and posted on the property
  • Safety and occupancy documentation (e.g., maximum occupancy, fire exits, parking plan, trash collection rules, house rules); include in your informational binder and listing
  • Liability insurance appropriate to the property and operation (common industry practice; confirm any county-specific minimums directly with Planning)
• Reference rules and ordinances:
  • Planning Department Rule 23 (procedures for processing and managing STVRs)
  • Ordinance 2018‑114 (Bill 108) (zoning allowances and standards)
  • Hawaii County Planning Department Rules of Practice and Procedure (procedural framework)

Regulations for STVRs (City/County/State)

• County (Hawaii County) – Ordinance 2018‑114 and Rule 23:
  • Allowed districts: V, CG, CV; residential/commercial zones within General Plan Resort or Resort Node areas; RM (multifamily, with condo regime).
  • Nonconforming Use: Legacy STVRs operating outside eligible zones prior to April 1, 2019 may continue with an NUC and annual renewals.
  • Operational standards: Noise, parking, occupancy, and neighborhood compatibility standards apply; each STVR must designate a local contact available 24/7.
  • Registration: Not transferable; changes in owner, reachable person, or property modifications require a new or amended filing.
• State (Hawaii):
  • Transient accommodations are defined as rentals for fewer than 180 consecutive days.
  • TAT and GET apply to STVR income; register with the Department of Taxation and remit as required.
  • SB 2919 (signed May 3, 2024) clarifies county authority to regulate the time, place, manner, and duration of transient accommodations and allows counties to phase out STVRs in residential or agricultural zones. Hawaii County continues to refine local ordinances consistent with this authority.
• State tax rates (commonly cited):
  • GET: approximately 4–4.5% statewide depending on county surcharges
  • State TAT: 10.25%
  • County Transient Accommodations Tax: Hawaii County assesses an additional 3% TAT (paid to the county) Note: Rates and rules change; confirm with the Department of Taxation and the Hawaii County Finance Department before filing.

Local Authority Contacts (Hawaii County Planning Department)

• West Hawai‘i (Kona) Office
  • Address: West Hawai‘i Civic Center, Building E, 2nd Floor, 74‑5044 Ane Keohokalole Highway, Kailua‑Kona, HI 96740
  • Phone: 808‑323‑4770
  • Fax: 808‑327‑3563
• East Hawai‘i (Hilo) Office
  • Address: Aupuni Center, Suite 3, 101 Pauahi Street, Hilo, HI 96720
  • Phone: 808‑961‑8288
  • Fax: 808‑961‑8742
• Hours: 7:45 AM – 4:30 PM, Monday–Friday
• Email: planning@hawaiicounty.gov
• Planning Department contact page and staff directory are available on the county website

Source Links

• Short-Term Vacation Rentals – Hawaii County Planning Department
  • www.planning.hawaiicounty.gov/resources/short-term-vacation-rentals
• STVR Registration Form (PDF)
  • records.hawaiicounty.gov/Weblink/1/edoc/115580/STVR%20Registration%20Form%2003.31.2022.pdf
• STVR Statement of Compliance (PDF)
  • records.hawaiicounty.gov/Weblink/1/edoc/115581/STVR%20Registration%20Stmt%20of%20Compliance%2003.31.2022.pdf
• NUC Renewal Application (PDF)
  • records.hawaiicounty.gov/Weblink/1/edoc/115578/STVR%20NUC%20Renewal%20Application%2003.31.2022.pdf
• NUC Annual Renewal Statement of Compliance (PDF)
  • records.hawaiicounty.gov/Weblink/1/edoc/115579/STVR%20NUC%20Renewal%20Stmt%20of%20Compliance%2003.31.2022.pdf
• STVR Change of Information Application (PDF)
  • records.hawaiicounty.gov/Weblink/1/edoc/115576/STVR%20Change%20of%20Information%20Application%2003.31.2022ii.pdf
• STVR Change of Information Statement of Compliance (PDF)
  • records.hawaiicounty.gov/Weblink/1/edoc/115577/STVR%20Change%20of%20Information%20Stmt%20of%20Compliance%2003.31.2022.pdf
• Planning Department Rule 23 (STVR procedures) (PDF)
  • www.planning.hawaiicounty.gov/home/showpublisheddocument/301491/637203350591400000
• Ordinance 2018‑114 (Bill 108) (PDF)
  • www.planning.hawaiicounty.gov/home/showpublisheddocument/301489/637203350585600000
• Planning Department Rules of Practice and Procedure
  • records.hawaii.gov/weblink/Browse.aspx?dbid=1&startid=56244
• Hawaii County Real Property Tax (TMK lookup and related maps)
  • qpublic.schneidercorp.com/Application.aspx?AppID=1048&LayerID=23618&PageTypeID=2&PageID=9876
• Hawaii Department of Taxation – Hawaii Tax Online
  • hitax.hawaii.gov/
• Hawaii County Finance – Transient Accommodations Tax (TAT)
  • www.hawaiicounty.gov/departments/finance/transient-accommodations-tax-tat
• Hawaii Life article – Statewide overview and county context
  • www.hawaiilife.com/blog/hawaii-short-term-vacation-rentals-new-legislation-and-what-you-need-to-know-before-investing
• SB 2919 – Measure details (State Legislature)
  • www.capitol.hawaii.gov/sessions/session2024/bills/SB2919_SD2_.HTM
• Governor’s press release – SB 2919 signed into law
  • governor.hawaii.gov/newsroom/office-of-the-governor-news-release-gov-green-signs-sb-2919-into-law-to-empower-county-regulation-of-short-term-rentals-provides-affordable-housing-progress-update/

Notes for Investors

• Because county rules are parcel-specific and zoning is decisive, always verify eligibility before purchasing or committing capital to an STVR in Pāhoa.
• If your parcel is outside permitted zones but you have verifiable pre‑2019 operations, budget for annual NUC renewals and any additional compliance obligations.
• Align your listing and guest operations with county standards (occupancy, parking, noise, posted contact information) and maintain robust safety and documentation practices to reduce risk and streamline inspections or complaints.