COM 0449.001 2020-2022 - Laserfiche WebLink

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(2) If a person lets a transient accommodation for one hundred eighty (180) days or more, there is no presumption one way or another as to the purpose for which the accommodation is furnished. The operator shall have the burden of proving to the County Finance Director whether an accommodation is not being furnished for a transient purpose. If the County Finance Director is satisfied that an accommodation is not furnished for a transient purpose, then the County Finance Director shall not levy any tax under this Article. (b) Except as otherwise provided, this Article shall apply to a transient accommodations broker, travel agency, or tour packager who enters into an agreement to furnish transient accommodations at noncommissioned negotiated contract rates in the same manner as it applies to an operator. Sec. -4.17 County Finance Director. The County Finance Director has all the rights and powers of the director of taxation under Section 237D, Hawaii Revised Statutes. The County Finance Director is authorized to enter into an agreement with the Director of Taxation, other state agency, other county of the State of Hawaii, or multiple counties of the State of Hawaii, for the collection of the taxes authorized by this Article. The County Finance Director is further authorized to delegate any authority provided in this Article to accomplish this. In the event that any section in this Article conflicts with this authority to enter into an agreement, for the collection of taxes, it shall be void. The County Finance Director shall appropriately notify taxpayers of any void section. See. 5-4.18 Promulgation of Rules. The County Finance Director shall be authorized to promulgate rules to implement the purposes of this Article." SECTION 3. If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of the Ordinance which can be given effect without the invalid provision or application, and to this end, the provisions of this Ordinance are severable. SECTION 4. The County Clerk is authorized to revise this Ordinance to reflect appropriate references relating to dates of enactment and codification. SECTION 5. This Ordinance shall be effective October 1, 2021. Introduced by: /s/ARRYL KANESHIRO (By Request) DATE OF INTRODUCTION: July 21, 2021 Lihu`e, Kauai, Hawaii V:\BILLS\2020-2022 TERM\Bill No. 2829 Draft 1 AKKAMKiy.docx 9