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All operators, plan managers, transient accommodations brokers, travel agencies, or tour packagers within the city must hold a State registration in accordance with HRS §§ 237D-4 and 237D-4.5. Failure to obtain a registration under this section is considered an additional city civil violation punishable by up to $1,000 per violation under authority of HRS § 46-1.5(24)(a). Violations are appealable to the director consistent with HRS Chapter 91 within 30 days from the date of the notice of the violation.
(Added by Ord. 21-33)
(a) On or before the 20th day of each calendar month, every operator taxable or plan manager liable under this chapter during the preceding calendar month must file a sworn return with the director in the form the director prescribes together with a remittance for the amount of the tax.
(b) Notwithstanding subsection (a), the director, for good cause, may permit a taxpayer to file and make payments on the taxpayer's return required under this section:
(1) On a quarterly basis during the calendar or fiscal year, on or before the 20th day of the calendar month after the close of each quarter. For calendar year taxpayers, the return and payment must be made on or before April 20th, July 20th, October 20th, and January 20th or, for fiscal year taxpayers, on or before the 20th day of the fourth month, seventh month, and tenth month following the beginning of the fiscal year and on or before the 20th day of the month following the close of the fiscal year. This subdivision applies only if the director is satisfied that the quarterly payment of the tax will not unduly jeopardize the collection of the taxes due and the taxpayer's total tax liability for the calendar or fiscal year under this chapter will not exceed $4,000; or
(2) On a semiannual basis during the calendar or fiscal year, the return and payment to be made by or before the 20th day of the calendar month after the close of each six-month period. For calendar year taxpayers, on July 20th and January 20th or, for fiscal year taxpayers, on or before the 20th day of the seventh month following the beginning of the fiscal year and on or before the 20th day of the month following the close of the fiscal year. This subsection applies only if the director is satisfied that the semiannual payment of the tax will not unduly jeopardize the collection of the taxes due and the taxpayer's total tax liability for the calendar or fiscal year under this chapter will not exceed $2,000.
The director, for good cause, may permit a taxpayer to make monthly payments based on the taxpayer's estimated quarterly or semiannual liability. However, the taxpayer must file a reconciliation return at the end of each quarter or at the end of each six-month period during the calendar or fiscal year, as required in this section.
(c) If a taxpayer filing the taxpayer's return on a quarterly or semiannual basis, as provided in this section, becomes delinquent in either the filing of the taxpayer's return or the payment of the taxes due, or if the liability of a taxpayer, who is permitted by the director to make semiannual payments of the tax, exceeds $2,000 in transient accommodations taxes during the calendar year, or if the liability of a taxpayer, who is permitted by the director to make quarterly payments of the tax, exceeds $4,000 in transient accommodations taxes during the calendar year, or if the director determines that any such quarterly or semiannual filing of return would unduly jeopardize the proper administration of this chapter, including the assessment or collection of the transient accommodations tax, the director, at any time, may require the monthly payment of the tax, in which case the taxpayer must then file the taxpayer's return and make payments as provided in subsection (a).
(Added by Ord. 21-33)
On or before the twentieth day of the fourth month following the close of the taxable year, every person who has become liable for the payment of the taxes under this chapter during the preceding taxable year must file with the director a copy of the return filed with the State as required under HRS § 237D-7 and must transmit with the return a remittance covering the residue of the tax due, if any.
(Added by Ord. 21-33)
(a) A person whose tax liability under this chapter for the tax year exceeds $4,000 shall file any tax return required under this chapter by electronic means.
(b) The director may grant an exemption to the electronic filing requirement for good cause.
(c) The date of filing shall be the date the tax return is transmitted to the director. The director may determine alternative methods for the signing, subscribing, or verifying of a tax return that shall have the same validity and consequences as the actual signing by the taxpayer. A filing under this section shall be treated in the same manner as a filing subject to the penalties under § 8A-1.20.
(d) If a person who is required under subsection (a) to electronically file any tax return fails to file using an approved method, unless it is shown that the failure is due to reasonable cause and not to neglect, the person is liable for a penalty of 2 percent of the amount of the tax required to be shown on the return.
(Added by Ord. 21-33)
(a) A person whose tax liability under this chapter for the tax year exceeds $50,000 shall remit taxes by one of the means of electronic funds transfer approved by the director.
(b) The director may grant an exemption to the electronic payment requirement for good cause.
(c) If a person who is required under subsection (a) to remit taxes by one of the means of electronic funds transfer approved by the director fails to remit the taxes using an approved method on or before the date prescribed therefor, unless it is shown that the failure is due to reasonable cause and not to neglect, there is added to the tax required to be so remitted a penalty of 2 percent of the amount of the tax. The penalty under this subsection is in addition to any penalty set forth in § 8A-1.20.
(Added by Ord. 21-33)
(a) Any person required to report under HRS § 237D-7.5, must also respectively make reflective adjustments and report to the director.
(b) Any return or amended return required by this section must be filed with the director within 90 days after the change, correction, adjustment, or recomputation is finally determined or an amended return is filed with the Internal Revenue Service. The return or amended return must be accompanied by a copy of the document issued by the United States notifying the taxpayer of the change, correction, adjustment, or recomputation.
(c) The statutory period for the assessment of any deficiency or the determination of any refund attributable to the report required by this section shall not expire before the expiration of one year from the date the director is notified by the taxpayer or the Internal Revenue Service, whichever is earlier, of such a report as provided in subsection (a). Before the expiration of this one-year period, the director and the taxpayer may agree, in writing, to the extension of this period. The period so agreed upon may be further extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
(Added by Ord. 21-33)
(a) Every person authorized under an agreement by the owner of transient accommodations located within the city to collect rent on behalf of such owner is subject to this section.
(b) Every written rental collection agreement, in addition to the requirements of HRS § 237D-8.5, must also include in bold print and ten-point type size:
"HONOLULU TRANSIENT ACCOMMODATIONS TAXES MUST BE PAID ON THE GROSS RENTS COLLECTED BY ANY PERSON RENTING TRANSIENT ACCOMMODATIONS IN THE CITY AND COUNTY OF HONOLULU"
Every person entering into an oral rental collection agreement must furnish the director a copy of the information furnished to the State as required under HRS § 237D-8.5, and must give the owner of the property a copy of the notice required by this subsection. The statement required by this subsection may be combined with the statement-required language under HRS § 237D-8.5, by adding in bold print and in 10-point type size to the front of the statement in HRS § 237-30.5 the following in parentheses:
"HAWAI‘I (INCLUDING HONOLULU ADDED) TRANSIENT ACCOMMODATIONS TAXES AND"
Every person authorized to collect rent for another person must file a copy of the first page of the rental collection agreement with the director within 30 days after entering into the agreement, or must file a copy of United States Internal Revenue Service Form 1099, the property owner's social security or federal identification number, and, if available, the general excise tax license and transient accommodations tax registration numbers of the owner of such property being rented with the director at the same time as such forms must be filed with the Internal Revenue Service for the applicable tax year. The person also must notify the owner that such information is being furnished and give the owner a copy of the notice.
(Added by Ord. 21-33)
(a) On or before the 20th day of the fourth month following the close of the taxable year, every person who has become liable for the payment of taxes under this chapter during the preceding taxable year and every person who has furnished transient accommodations that were exempt, for any portion of the taxable year, from the tax imposed under this chapter, must file a copy with the director of the reconciliation for transient accommodations as prescribed by HRS § 237D-8.6.
(b) On or before the 20th day of the fourth month following the close of the taxable year, every plan manager who has become liable for the payment of taxes under this chapter during the preceding taxable year must file with the director a copy of the reconciliation filed with the State as prescribed by HRS § 237D-8.6, indicating the period of time that the owner of a resort time share vacation unit was subject to the general excise tax or the tax under HRS § 237D-2(a).
(Added by Ord. 21-33)
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