Hawaii Governor Hopes to Increase Daily Transient Tax for Timeshare Resorts

The State Government of Hawaii also imposes a daily transient accommodations tax based on the number of Vacation Points required for the stay.  The State requires that the tax be collected from the guest occupying the timeshare, and this tax is collected only if the accommodation is used. This "daily usage tax" is not included in the annual maintenance fees computed by Disney, but instead is collected by the front desk.


Currently, the transient tax is assessed as one-half of the per point maintenance fee ($5.73 per point for Disney's Aulani Resort) multiplied by the number of Vacation Points used for the reservation and then multiplied by the tax rate of 7.25%.

Currently in 2011 the transient accommodations tax per point is $0.2077 per point.

However, the Governor of Hawaii had proposed legislation to increase this transient tax to a rate of 9.25% based on 150% of the per point maintenance fee. If this would have passed in 2011, the transient accommodations tax per point would have increased to $0.795 per point.

This would have been a substantial increase for anyone who uses a timeshare resort in Hawaii, Disney or otherwise. I've shown data below from a potential DVC vacation at Aulani to help put this proposed increase in perspective.

A two bedroom oceanview villa confirmed for July 1 to July 8, 2011 would require 553 Disney Vacation Club points. At the current rate of transient accommodations tax- the amount charged at check out would be $114.86.  If this tax increase had been passed by the state of Hawaii- the amount charged at check out would have increased to $439.64.

ARDA-ROC is the primary lobbying organization for timeshare owners, and the organization posts alerts for new legislation that it believes would be harmful to the timeshare industry. You can follow these updates for the state of Hawaii by clicking HERE.