Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 237D - TRANSIENT ACCOMMODATIONS TAX
Section 18-237D-1-04 - "Occupant", defined

As used in this chapter, "occupant" means an owner of a resort time share vacation plan, or other person occupying the resort time share vacation unit.

Example 1. E, a time share interval owner, has a time interval period of seven days. E, however, did not occupy the resort time share vacation unit but allowed a friend to occupy it for the entire seven days at no cost. E is an occupant, regardless of the fact that E's friend occupied the unit at no cost.

Example 2. F, a time share interval owner, has a time interval period of seven days. F occupies the unit for two days, then allows a friend to occupy it for the other five days at no cost. Both F and F's friend are occupants.