Applicable only to rental of such accommodations for less than 180 days. Gross income does not include taxes collected and passed on under HRS chapter 237 and as of 7/1/90, taxes collected under HRS chapter 237D. Time share vacation units and plans are subject to the tax.

Distribution: 17.3% to the convention center enterprise special fund provided that beginning retroactive to 1/1/02, if the amount of revenue collected exceeds $31 million in any calendar year, revenues in excess of $31 million are deposited into the general fund;

32.6% to the tourism special fund provided that if the revenue projections for the tourism special fund are below $63.292 million in any fiscal year, money will be tapped from the transient accommodations trust fund for the difference (transfers amounts over $62.292 million to state parks and trails programs, effectively $1 million per year);

5.3% to the transient accommodations trust fund; amounts not tapped by the tourism special fund are transferred to the general fund;