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Kelli Shiroma Braiotta

Food & Dining

If you can’t decide between yakiniku or hot pot, this new Waipahu eatery offers the best of both worlds.

 opened recently in the former Outback Steakhouse Waipio restaurant space. The eatery features two dining experiences — all-you-can-eat hot pot is on one side, and a la carte yakiniku is on the other.

We’re told the “916” in the eatery’s name is a combination of the restaurant owners’ birthdays, and symbolizes synergy, success and growth.

The yakiniku experience features popular combo packages, including options that serve two to three, three to four and four to six people.

The yakiniku feast ($89.95) — designed to serve two to three people — is one of the most popular options. It includes brisket, spicy chicken, bulgogi, pork belly, shirmp and assorted veggies.

These combo packages also include the eatery’s daily selection of banchan.

If you want more meat, you can choose from the eatery’s a la carte menu, which includes options like kalbi (bone-in short rib), beef bulgogi, rib-eye steak, boneless galbi, spicy pork belly, spicy chicken, jumbo head-on shrimp and more.

Customers can also order appetizers like seafood pancakes ($15.95), 916 house fried rice ($18.95), Korean-style steamed egg ($12.95) — which requires about 10 minutes preparation time — and the 916 bi bim bap ($22.95). The latter includes housemade assorted banchan, sliced beef, a sunny side egg and steamed white rice; it’s designed to serve two people.

Meanwhile, the all-you-can-eat hot pot experience costs $25.50 per person during lunch and is $32.95 per person during dinner. Kids ages 5 years and under have free admission; children ages 6 to 10 years get 50% off.

Lunch is from opening to 2 p.m. Mondays to Fridays. Dinner is served from 2 p.m. to closing, and the AYCE dinner price is available all day on Saturdays, Sundays and holidays. There’s a 90-minute time limit for the all-you-can-eat experience.

Customers can choose from signature broths like tonkatsu, traditioanl (beef base with bonito finish), vegan tomato, creamy chicken, tan tan and shellfish miso. The latter two are only available during dinner.

Then, help yourself to a variety of proteins and veggies from the buffet bar. The selection includes bok choy, broccoli, imitation crab, mussels, lobster balls and Swai fillet. There are also sauces and garnishes like Sriracha mayo, ponzu sauce, hoisin sauce, chopped garlic and ginger, and spicy Gochujang sauce.

Once you return to your table, you can order meats like pork belly, beef brisket, chicken, beef chuck roll and boneless beef shortribs (served during dinner only). There are 2 to 3 ounces of each per serving.

During dinner, you can choose to add Shabuzen flavored oils to the broth — select from smoked bonito oil or smoked onion oil.

For an additional charge ($3), you can also add sake to your broth, resulting in a richer, more flavorful broth experience.

For the latest news of Hawai‘i, sign up 

Open 11 a.m.- 9 p.m. Sundays-Thursdays, 11 a.m.-10 p.m. Fridays-Saturdays

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<title>New Waipahu restaurant features a dual dining experience</title>

916 Grill St. + ShabuZen, open in the former Outback Steakhouse in Waipio, offers all-you-can-eat shabu shabu and an a la carte yakiniku experience.

New Waipahu restaurant features a dual dining experience

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Tom Yamachika

Government & Politics

Viewpoints

If you have, or know of, a partnership, estate, or trust that does business in Hawai‘i and has investors, owners, or beneficiaries that reside outside of Hawai‘i, then you might want to read this.

About a month ago, the Department of Taxation issued 

 to provide guidance on a legal requirement that such entities withhold state income tax on behalf of their nonresidents. (S Corporations already have a withholding requirement in place.)

When I first saw this TIR, I thought I was having a senior moment because I didn’t recall any withholding legislation that passed recently. It turns out that the legislation was enacted in 2019, six years ago. At the time, the Department issued an announcement saying that it wasn’t ready to implement the requirement yet, so taxpayers could relax and not have to worry about it for the time being.

In June of this year, the Department published 

 telling us that the delay was over and the withholding requirement was now live, along with a few new tax forms, namely the Form N-4P and Schedule NP for partnerships and the Form N-4T and Schedule NT for trusts and estates. Apparently, several taxpayers had some good questions about the new withholding regime. TIR 2025-03 and Announcement 2025-02 provide some sensible answers.

Does an entity have to withhold when the owner or beneficiary is an entity, like another partnership? No, because the withholding requirement applies only to owners or beneficiaries who are nonresident individuals. But if the owner entity is in turn owned by a nonresident individual or individuals, that owner entity might have a withholding requirement as well.

Does an entity have to withhold when it makes a 

 to pay tax on behalf of its (resident and nonresident) owners or partners? No, as long as the tax gets paid according to the requirements of the PTE election.

The law says that withholding needs to be made at the highest individual rate (11%). Will that amount be required even if the out-of-state taxpayer is going to wind up owing much less in tax? No, the Department will look the other way as long as the amount withheld is a reasonable estimate, the estimated amount is paid, and the entity has records showing why it withheld a lesser amount. The Department, understandably, may get a little testy if it thinks the nonresident owes a bunch of tax and no one pays it.

Are quarterly payments required to be made, like those required to pay estimated tax? No, the withholding payments are not estimated tax so they don’t have to be paid quarterly. If an entity finds it more convenient to pay quarterly, however, the Department will be happy to take the money. Entities can pay online using Hawai‘i Tax Online, or on paper with Form N-201V.

The remaining question, that I think lawmakers should be asking, is why it took six years for the Department to get its act together to implement this requirement. Certainly it isn’t reasonable to expect the Department to turn on a dime each time the Legislature enacts something new. When the bill was being considered by the 2019 Legislature, the Department asked for the law to be made effective for taxable years 2020 and afterward to allow the Department time to make the necessary system changes. Lawmakers didn’t agree and made the law effective for taxable year 2019.  As a result, the Department seems to have snail-walked the implementation of this law. It remains to be seen, however, who will have the last laugh.

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<title>Community Voices: Nonresident withholding, six years later</title>

State legislators passed a law six years ago impacting any partnership, estate or trust operating in Hawai‘i to withhold taxes for nonresident partners. Now the state Department of Taxation has finally issued the rules to start collecting. Here's what you need to know.

Community Voices: Nonresident withholding, six years later

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Michael Brestovansky

Crime & Courts

The Hawai‘i Supreme Court will hear a case that could leave online travel agency Booking.com owing the state nearly $20 million in taxes.

In 2021, the Hawai‘i Department of Taxation informed the Netherlands-based Booking.com B.V. that the company owed $19.7 million in General Excise Taxes between 2010 and 2020 after a change to the department’s administrative rules.

According to previous rules, the services provided by “commissioned agents” — which includes online booking agencies like Booking.com — were considered to be consumed at the agent’s offices. In the case of Booking.com, that location was Amsterdam, meaning its services were subject to Dutch, not Hawaiian, tax laws.

The updated rule change provided an exception to that rule whereby online booking agents’ services are now considered to be consumed at the address being booked. This change left Booking.com owing millions in unpaid GET revenues. According to a DOTAX court filing, the agency had not paid any GET since 2010.

Since then, a court battle has blossomed over the delinquent taxes, with the Hawai‘i Supreme Court accepting the case last week.

Booking.com has argued in a lawsuit against DOTAX and its director, Gary Suganuma, that the tax is discriminatory, violating the Internet Tax Freedom Act, a federal law established in 1998 prohibiting state and local governments from imposing taxes on the internet or online activity.

However, that is not what the Supreme Court case is about. As is the case with many Supreme Court cases, the Booking.com suit is less about the material concerns that triggered the initial complaint — e.g., the millions of dollars owed in back taxes — than it is about an esoteric conflict between two state laws that dictate whether the state’s district courts can adjudicate tax-related cases.

When Booking.com filed its initial complaint against DOTAX in 2019 — before any tax assessment was formally presented, but after the rule change was implemented — DOTAX quickly moved to have it dismissed, arguing that state laws prohibit district courts from ruling “in any controversy with respect to taxes.”

On the other hand, Booking.com argued that its complaint was not a “controversy” involving taxes, but was instead about the validity of a state agency rule, which district courts can adjudicate.

First Circuit Court Judge James Ashford initially disagreed with DOTAX, but after DOTAX requested the court reconsider, a different judge, Gary Chang, came to the opposite verdict. Chang dismissed Booking.com’s complaint, leading the agency to bring the case to the state Intermediate Court of Appeals.

The ICA ruled in 2023 in favor of DOTAX, finding the arguments by Booking.com disingenuous, so the website once again appealed to a higher court.

The Supreme Court has agreed to hear oral arguments on the case, which are scheduled to take place Nov. 4. Once that case is resolved, the greater question about the $19 million in GET will be discussed at the state Tax Appeal Court, where the case has stalled for four years.

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<title>Online travel agency could owe state $20 million in GET</title>

Lawsuit by Booking.com against the Hawai‘i Department of Taxation going to state Supreme Court.

Online travel agency could owe state $20 million in GET

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Rick Hamada

Sports

Columnists

[{"type":"text","marks":[{"type":"textStyle"}],"text":"I'd like to talk with you about golf."}]

When one mentions the game of golf, what comes to mind?

[{"type":"text","marks":[{"type":"textStyle"}],"text":"Well, it's a few things:"}]

While reactions range from positive to not-so-positive, golf is the most popular participation sport in Hawai‘i.

There are nearly 100,000 "local" golfers playing on 75 public and private courses, according to the 

I suggest that other individual "ball" sports, such as tennis and pickleball, would fall short of these numbers.

The Hawai‘i golf industry has a direct/indirect economic impact of $3.4 billion on the state's economy, per the 

Hawai‘i Golf Industry – 2023 Economic Report Summary

A celebrated sub-section of Oahu golf is the Honolulu Municipal Golf Courses.

The six muni courses include Ala Wai, Ted Makalena, ‘Ewa Villages, The Pali, West Loch, and Kahuku.

The attractions include the cost value, online tee times, promotion of walking the courses, and accessibility to the entire island.

Golf is a game that teaches life lessons.

Junior golf programs are excellent in introducing the game to our local youth.

The teachings of discipline, commitment, goal setting, and respect are invaluable and are at the center of perpetuating the game for generations.

It's the only sport that relies on self-policing.

You call rule violations on yourself, you enter your own score, and you play the game without referees and judges.

Those who subscribe to these principles respect the game and remain stewards for others to follow.

The concept of sportsmanship has long been associated with golf.

You can learn a great deal about a person by playing a round of golf together, based on how they play the game and how they treat others on the course.

However, there are some players who show no respect, integrity, or sportsmanship at all. You may even find them in your own groups.

But sportsmanship is not only on the course but with those who are fans.

[{"type":"text","marks":[{"type":"textStyle"},{"type":"bold"}],"text":"Ryder Cup 2025"}]

The recently completed Ryder Cup 2025 will go down in history as the 

and vitriolic event in golf's storied history. 

In 1927, British businessman Samuel Ryder established a British vs. American golf competition.

For years, and indeed, decades, America dominated.

To increase competition, the field expanded from simply the British to all of Europe.

It worked, and the biennial, three-day event has become one of the most watched and celebrated competitions worldwide.

And that is why what transpired at Bethpage Black, New York, will forever be a stain.

At the core, players are playing for pride and country.

But this time, the American team was promised more than honor and bragging rights. Only they were promised money.

A protest by one American player then led other players to demand compensation.

Should they have demanded monetary compensation for playing the Ryder Cup? No.

Qualifying to be on a Ryder Cup team is the literal dream of an American golfer. To play for your country on the world stage exceeds 

Two U.S. players refused the personal payment, but 10 more appeared to have accepted it.

However, it was not just the American players putting on a show.

In fact, it was the American spectators who truly betrayed the Ryder Cup by acting like buffoons.

During what was supposed to be an honorable and civil game of golf, the spectators hurled profane and personal insults at the European players. The unfair impeding of play and abysmal conduct was utterly disgusting and unilaterally unacceptable.

This boorish behavior escalated when, after the Europeans won the cup, a twisted idiot tried to hit European player Rory McIlroy as he was leaving the course with his wife.

Instead, whatever the spectator threw struck his wife.

Ironically, Erica, McIlroy's wife, is American, as is their young daughter. McIlroy has repeatedly sung his praises for America, which he calls home.

Is this how he and his family deserve to be treated?

U.S. Ryder Cup Captain Keegan Bradley never issued an apology for the abhorrent way our people acted.

It took PGA Hall of Fame member and former Ryder Cup Captain Tom Watson to step up when Bradley did not.

The scurrilous conduct of so many angered the legendary Tiger Woods, while others in the game denounced the play of the drunken and unruly "fans".

[{"type":"text","marks":[{"type":"textStyle"}],"text":"How do you fix this?"}]

You can never put the toothpaste back in the tube again.

However, the brutish atmosphere at Bethpage Black can never be allowed again. Clearly stated rules of conduct, with violations resulting in immediate discharge from the next Ryder Cup tournament grounds in four years, would be a start.

Ryder Cup Getty Images 2237626491

<title>Hamada: Golf gets a black eye</title>

Nearly 100,000 Hawai‘i golfers take to local courses every year, so a lot of kama‘āina likely saw what went down at the Ryder Cup. Not much aloha spirit on display in Farmingdale.

Hamada: Golf gets a black eye

Stephanie Salmons Headshot

Stephanie Salmons

Business & Tourism

Hawaii History

Kāhala Mall — the first enclosed, air-conditioned shopping center in the Islands — celebrates its 55th anniversary in October.

“Celebrating 55 years really means the world to us, and we truly couldn’t have done it without the incredible partnerships we’ve built with our merchants, the loyalty of our customers and the unwavering support of this amazing community,” 

Ezy Paeste said in statement. “Over the years, we’ve witnessed so many special moments unfold here — teens landing their first jobs, couples on their first dates, families and friends turning visits into lasting traditions. Some folks have been coming here for generations, and now we’re seeing their children and grandchildren strolling through the same halls. It’s been an absolute honor to be part of those memories and to grow alongside this community through the years.”

Now home to nearly 100 retailers, restaurants and service providers, the East Honolulu retail hub opened in 1970. But its origins date back even earlier.

What was then called the Wai‘alae Shopping Center opened in November 1954 by Bishop Estate, according to a timeline included in a recent announcement from the mall. It featured a Piggly Wiggly grocery store, later Star Market, and Longs Drugs, and had the state's first Woolworth variety store and Wai‘alae Bowl.

In 1957, Kāhala Barber Shop, which is still in operation today, opened in phase 2. The next year, Liberty House opened in a 70,000-square-foot space.

[{"type":"text","text":"Here are some more timeline tidbits:"}]

 formed the Kāhala Center Co. to redevelop the open-air Wai‘alae Shopping Center into the state's first fully enclosed, air-conditioned shopping mall.

: Construction begins and the existing anchor stores — Longs Drugs, Liberty House and Star Market — remain opened. The H-1 freeway is also under construction at the same time.

: Kāhala Mall officially opens, with anchor tenants that include JC Penney, Longs Drugs, Liberty House, Star Market and other early merchants like Yum Yum Tree, Zales, Kāhala Barber and Reyn's.

: Compleat Kitchen opens in 1976 and Calista by Cotton Cargo opens in 1979. Both shops are still open today.

: Consolidated Theatres opens its eight-screen complex, which underwent a complete renovation in 2020-21, during the Covid-19 pandemic.

: California Pizza Kitchen opens its first restaurant in the Islands — and the first outside of California.

Pizza Hut (1986), Jeans Warehouse (1987), The Paperie (1991), Marsha Nadalin Salon & Spa (1993), Sanrio Surprises, GNC (1996), 

, American Savings Bank (1997), GameStop, Pictures Plus (1998), Panda Express (1999) and Chili’s (2000).

: Starbucks opens its first Hawai‘i location at Kāhala Mall.

: Flash flooding on March 31 damages about 60 of the mall's 90 businesses but the mall quickly reopens.

: Whole Foods Market opens its first Hawai‘i location in the space formerly occupied by Piggly Wiggly and Star Market.

: Kāhala Mall spans 414,000 square feet with nearly 100 tenants. Thirty merchants have operated there for a decade or more.

commemorative merchant flags featuring photographs of longstanding tenants will be displayed throughout the center, the announcement noted.

According to the mall, popular gift-with-purchase promotions will showcase the colors and design of the Kahala Mall carpet, a recognizable feature of the center for decades. You can receive these limited-edition gifts in September and throughout the holiday season.

Follow @kahalamall on social media to see photos of the Center's early days and through the years. Customers also can share their own memories of Kahala Mall by tagging #KahalaMall55 for a chance to win Kahala Mall gift cards and a grand staycation at the Kahala Hotel & Resort.

Kahala Mall is located at 4211 Waialae Ave., and open from 

For the latest news of Hawai‘i, sign up 

Old Longs Drugs

<title>55 years of Kāhala Mall</title>

The first enclosed, air-conditioned shopping center in the Islands celebrates its 55th anniversary in October.

55 years of Kāhala Mall

’ Taco Tuesday menu is kind of a big deal. For starters, the Chinatown gastropub is usually closed on Tuesdays, so the start of this menu means the biz is open seven days a week.

Also, the business doesn’t usually have tacos on its regular brunch and dinner menus — so Tuesdays are the only times you can get them.

No Taco Tuesday is complete without snackable sides — and you won’t want to miss these. The crispy chips are housemade and come with salsa ($8), but we recommend ordering guacamole ($4) as well. It’s creamy and tastes purely of avocado and lime.

If you only choose one side dish, order the elote ($12). This popular Mexican street food usually features grilled corn on the cob that’s seasoned with chili powder and topped with lime juice, cotija cheese (a crumbly, white, Mexican cheese) and cilantro. This dish features a combo of mayonnaise, lime juice, chili powder and parmesan. It’s creamy but light on the mayo, with a strong cheesy flavor, thanks to the slightly tangy Cotija and nutty Parmesan.

Tacos come in orders of three ($15), five ($23) or 10 ($40). They feature 4-inch corn tortillas with cabbage, Ranchero and your choice of protein. Options include deep-fried fish or grilled fish — Swai was featured during our visit — along with carnitas and carne asada. Enhance the flavor with velvety avocado crema (additional $1), which we couldn’t get enough of.

While all the tacos were flavorful, the deep-fried fish ones were my favorite. The fish were fried to a perfect golden brown, but still boasted a flaky, moist interior.

If you feel like getting into the Taco Tuesday spirit, beverage-wise, the cocktail selection includes margaritas ($10, mango sunrise ($12), mezcal old fashioned ($14) and paloma ($12). Various tequilas are also available.

Taco Tuesday from 5-10 p.m. every Tuesday

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<title>New Taco Tuesday option in Chinatown</title>

Smith & Kings is now open on Tuesdays with tacos, elotes, margaritas and more.

New Taco Tuesday option in Chinatown

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Kady Pascual

Today’s social media find comes from @IslandMagicMike, who has a hidden talent.

IslandMagicMike

Hawai‘i Scene on Social: Dreams do come true

Today’s social media find comes from @__CocoBoy_, who took a big jump.

__CocoBoy_

Hawai‘i Scene on Social: Going big

Today’s social media find comes from @Local_Eats, who had a great time in Hawai‘i.

Local_Eats

Hawai‘i Scene on Social: Take a trip

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ASD Staff

If you’re searching for a sweet, loyal companion who just needs a second chance, come meet Aspen in person at Maui Humane Society or inquire about how you can adopt her from just about anywhere.

Aspen

Adopt-a-Pet Maui: Aspen ʻenjoys life at a calmer paceʻ

Kelsey Kukaua Medeiros Headshot

Kelsey Kukaua Medeiros

Aloha Spirit

Cassondra “Cassie” Christman, a volunteer at Maui Humane Society who wears many hats, loves working with animals — dogs in particular. Christman has used her own social media platform to advocate for adopting and fostering furry friends, in addition to sharing the organization’s needs from wishlists for specific pets to relocating dogs from Molokai and Lānaʻi.

Cassie and Walnut

Meet this Maui Humane Society volunteer and the pets she cares for

Broccoli Cheddar

Adopt-a-Pet Maui: Curious cat named 'Broccoli Cheddar' needs a safe home

<title>Daily Features</title>

Today's Hawai'i Skies was captured by Wai'anae resident Kim Medeiros at Māʻili Beach.

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Hawai'i Skies: West Side best side

Today's Hawai'i Skies was captured by Ryan Leary (@rtleary2) at The Koko Crater Arch Trail on the east side of Oʻahu.

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Hawai'i Skies: Caught between a rock and a hard place

Today's Hawai'i Skies was captured by Bonnie Oda at the Westin Hapuna Prince Beach Resort on Hawaiʻi Island.

Daily Features - Wednesday, 8 October

Scene on Social: Dreams do come true