The presenter at this morning's webinar confirmed that there IS a special occupancy tax for units renter to third parties in Hawaii. The property does NOT collect these taxes, only the traditional occupancy tax. This extra tax is to be paid by the person renting, whether secured by weeks or points. Collection from the person renting is up to the owner. These taxes are to be paid quarterly. The resort sent emails late last year to this effect, but owners/points people don't know of this requirement, or are ignoring it. To each their own, but the reported fine for ignoring this is significant. Just food for thought. If you search TUG, someone has posted the brochure from the state that covers this rule.