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C. If a taxpayer filing the taxpayer's return on a quarterly <br /> or semiannual basis, as provided in this section, becomes <br /> delinquent in either the filing of the taxpayer's return or the <br /> payment of the taxes due, or if the liability of a taxpayer who <br /> possesses a permit to file the taxpayer's return and to make <br /> payments on a semiannual basis exceeds $2,000 in transient <br /> accommodations taxes during the calendar year, or exceeds $4,000 <br /> in transient accommodations taxes during the calendar year if <br /> making payments on a quarterly basis, or if the director or designee <br /> determines that any such quarterly or semiannual filing of return <br /> would unduly jeopardize the proper administration of this chapter, <br /> including the assessment or collection of the transient <br /> accommodations tax, the director or designee, at any time, may <br /> revoke a taxpayer's permit, in which case the taxpayer must then <br /> file the taxpayer's return and make payments as provided in <br /> subsection A. <br /> 3.47.070 Annual return. On or before the twentieth day of <br /> the fourth month following the close of the taxable year, every <br /> person who has become liable for the payment of taxes under this <br /> chapter during the preceding tax year must file with the State <br /> director of taxation a return as set forth under section 237D-7, <br /> Hawaii Revised Statutes, and a remittance covering the residue of <br /> the tax due, if any, as prescribed by the director. <br /> 3.47.080 Federal assessments. Any person required to <br /> report under section 237D-7.5, Hawaii Revised Statutes, must also <br /> respectively make reflective adjustments and report to the director. <br /> 3.47.090 Rent collection by third party. A. Every person <br /> authorized under an agreement by the owner of transient <br /> accommodations located within this County to collect rent on <br /> behalf of such owner is subject to this section. <br /> B. Every written rental collection, in addition to the <br /> requirements of section 237D-8.5, Hawaii Revised Statutes, must <br /> also include in bold print and ten-point type size: <br /> "MAUI COUNTY TRANSIENT ACCOMMODATIONS TAXES <br /> MUST BE PAID ON THE GROSS RENTS COLLECTED BY <br /> ANY PERSON RENTING TRANSIENT ACCOMMODATIONS <br /> IN THE COUNTY OF MAUI" <br /> Every person entering an oral rental collection agreement must <br /> furnish the director a copy of the information furnished to the State <br /> as required under section 237D-8.5, Hawaii Revised Statutes, and <br /> must give the owner of the property a copy of the notice required <br /> - 4 - <br />