(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)