Coopers & Lybrand L.L.P., a national accounting and consulting firm, said local resorts took in revenues of $214.5 million in August, up from $197.1 million in the year-earlier month.

Year-to-date, Hawaii hotels enjoyed revenues of $1.58 billion, an 11.7 percent rise from $1.41 billion for the first eight months of 1995.

Much of the increase came from the luxury hotel sector where revenues rose 9.5 percent to $72.5 million.

Revenues at upscale hotels and budget hotels were both up 10.1 percent to 54.8 million and $40.5 million, respectively. Revenues at mid-price hotels rose 5.8 percent to $46.7 million.

Coopers & Lybrand defined luxury hotels as those with average daily room rates of $250 or above; upscale hotels, about $200; mid-price hotels, about $150; and budget, less than $100.

Joseph Toy, head of Coopers & Lybrand's hospitality section, said he expects hotel revenues to continue to improve this year. The firm predicted advance bookings would increase 3 per

cent in the third quarter 1996 and 2 percent during fourth quarter 1996.

The increased revenues come as hotel occupancies were virtually unchanged in August. The statewide hotel occupancy rate was 82.2 percent in August 1996, compared to 82.7 percent in the year-earlier month, Coopers & Lybrand said.

On Oahu, the hotel occupancy rate was 86 percent in August 1996, down slightly from 88 percent in the same month last year. During the same period, occupancies on Kauai rose to 74.8 from 70 percent in August 1995. On the Big Island, the August 1996 rate was 70.3 percent, compared to 62.3 percent in the year-earlier month. On Maui, 77.9 percent of the rooms were filled in August, compared with 81.6 percent in August 1995.