A Honolulu company that provides supplies and provisions to cruise ships, and tour businesses out of Kauai and the Big Island that rely on cruise ship passengers joined the cruise ship association in the lawsuit. The defendants are various state tax and county finance officials. The tax would make Hawaii cruises too expensive, and potential visitors will choose to vacation elsewhere, the lawsuit said. The new law adds 0.75% to the existing 10.25% tax on daily hotel and vacation room stays for a 11% total. Together, that will make for a hotel and vacation rental tax rate of nearly 19%.