Hawaii Revised Statutes 237d. Transient Accommodations Tax

• 237d-1 Definitions.
  Whenever used in this chapter, unless the context otherwise requires: "Department" means the department of taxation. "Director" means the director of taxation. "Fair market...
• 237d-2 Imposition and Rates
  . (a) There is levied and shall be assessed and collected each month a tax of: (1) Five per cent for the period beginning on...
• 237d-3 Exemptions.
  This chapter shall not apply to: (1) Health care facilities including all such facilities enumerated in section 321-11(10); (2) School dormitories of a public...
• 237d-3.5 Repealed.
  L 1996, c 13, §18.
• 237d-4 Certificate of Registration.
  [Section effective until December 31, 2015. For section effective January 1, 2016, see below.] (a) Each operator or plan manager as a condition precedent...
• 237d-5 Repealed.
  L 1989, c 199, §3.
• 237d-5.5 Repealed.
  L 2005, c 235, §9.
• 237d-6 Return and Payments; Penalties.
  (a) On or before the twentieth day of each calendar month, every operator taxable, or plan manager liable under this chapter during the preceding...
• 237d-6.5 Remittances; Distribution to Counties.
  (a) All remittances of taxes imposed under this chapter shall be made by cash, bank drafts, cashier's check, money order, or certificate of deposit...
• 237d-7 Annual Return.
  On or before the twentieth day of the fourth month following the close of the taxable year, every person who has become liable for...
• 237d-7.5 Federal Assessments; Adjustments of Gross Rental, Gross Rental Proceeds, or Fair Market Rental Value; Report to the Department.
  (a) Any person required to report to the department by section 235-101(b), also shall report to the department any change, correction, adjustment, or recomputation...
• 237d-8 Filing of Returns.
  All monthly, quarterly, semiannual, and annual returns shall be transmitted to the office of the taxation district in which the taxes arose or to...
• 237d-8.5 Collection of Rental by Third Party; Filing With Department; Statement Required.
  (a) Every person authorized under an agreement by the owner of transient accommodations located within this State to collect rent on behalf of such...
• 237d-8.6 Reconciliation; Form Requirement.
  (a) On or before the twentieth day of the fourth month following the close of the taxable year, every person who has become liable...
• 237d-9 Assessment of Tax Upon Failure to Make Return; Limitation Period; Exceptions; Extension by Agreement.
  (a) If any operator or plan manager fails to make a return as required by this chapter, the director shall make an estimate of...
• 237d-10 Overpayment; Refunds.
  Upon application by an operator or plan manager, if the director determines that any tax, interest, or penalty has been paid more than once,...
• 237d-11 Appeals.
  Any person aggrieved by any assessment of the tax for any month or any year may appeal from the assessment in the manner and...
• 237d-12 Records to Be Kept; Examination.
  Every operator and plan manager shall keep in the English language within the State, and preserve for a period of three years, suitable records...
• 237d-13 Disclosure of Returns Unlawful; Destruction of Returns.
  (a) All tax returns and return information required to be filed under this chapter, and the report of any investigation of the return or...
• 237d-14 Collection by Suit; Injunction.
  The department may collect taxes due and unpaid under this chapter, together with all accrued penalties, by action in assumpsit or other appropriate proceedings...
• 237d-15 Application of Tax.
  (a) The tax imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State, except...
• 237d-16 Administration and Enforcement; Rules.
  (a) The director of taxation shall administer and enforce this chapter. In respect of: (1) The examinations of books and records and of taxpayers...
• 237d-17 Repealed.
  L 1995, c 92, §26.

Last modified: October 27, 2016