There is a 4.xx% tax for all hotel stays, per night, per room. This is usually calculated and paid for when you book a hotel (it's included in the taxes & fees section).
The state of Hawaii is also is charging this to timeshare stays. I've heard that its calculated on the point value x MFs. My guide says that for a studio stay, it's about $3-$4 per night (which sounds about right, since its 19 pts for a studio per night in choice season, times $4.31, times 4% = $3.27.)