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3.47.110 Assessment for failure to file a return. <br /> 3.47.120 Appeals. <br /> 3.47.130 Disclosure and destructionreturns. <br /> 3.47.140 Collectionsit. <br /> 3.47.150 Penaltyinterest. <br /> 3.47.160 Applicationf tax. <br /> 3.47.170 Director of finance. <br /> 3.47.180 Administrativeles. <br /> 3.47.010 Tax established. A 3 percent transient <br /> accommodations tax is established on all gross rental, gross rental <br /> proceeds, and fair market rental value considered taxable under <br /> the definitions of section 237D-1, Hawaii Revised Statutes. This <br /> tax is considered levied on November 1, 2021. <br /> 3.47.020 Definitions. For the purposes of this chapter, <br /> defined terms in section 237D-1, Hawaii Revised Statutes, mean the <br /> same in this chapter. <br /> "Director" means the director of finance for the County of <br /> Maui. <br /> 3.47.030 Imposition of tax. A. Each month, a tax on the <br /> gross rental or gross rental proceeds derived from furnishing <br /> transient accommodations is levied and imposed in accordance <br /> with section 3.47.010, and must be assessed and collected. <br /> B. Every transient accommodations broker, travel agency, <br /> and tour packager who arranges transient accommodations at <br /> noncommissioned negotiated contract rates, and every operator or <br /> other taxpayer who received gross rental proceeds must pay to the <br /> County the tax imposed. <br /> C. Every plan manager is liable for and must pay to the <br /> County the transient accommodations tax imposed by section <br /> 3.47.010. Every resort time share vacation plan must be <br /> represented by a plan manager who is subject to this chapter. <br /> 3.47.040 Exemptions. The exemptions in section 237D-3, <br /> Hawaii Revised Statutes, are also exemptions to this chapter. <br /> 3.47.050 Registration. All operators, plan managers, <br /> transient accommodations brokers, travel agencies, or tour <br /> packagers within the County must hold State registration in <br /> accordance with sections 237D-4 and 4.5, Hawaii Revised <br /> Statutes. Notwithstanding any penalties imposed under State law, <br /> failure to obtain registration under this section is a County civil <br /> violation punishable by up to $1,000 per infraction under authority <br /> of section 46-1.5(24)(a), Hawaii Revised Statutes. Infractions are <br /> - 2 - <br />