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3.47.160 Applicationtax. A. The tax imposed by this <br /> chapter is in addition to any other taxes imposed by any other laws <br /> of the State. To determine if the tax under this chapter is to be <br /> levied, assessed, and collected upon transient accommodations the <br /> following presumptions control; <br /> 1. If a person lets a transient accommodation for <br /> less than one hundred eighty consecutive days, it must be <br /> presumed that the accommodation furnished is for a <br /> transient purpose. <br /> 2. If a person lets a transient accommodation for <br /> one hundred eighty days or more, there is no presumption as <br /> to the purpose for which the accommodation is furnished. <br /> The burden of proving to the director whether an <br /> accommodation is not being furnished for a transient purpose rests <br /> with the operator of the accommodation. If the director is satisfied <br /> that an accommodation is not furnished for a transient purpose, <br /> then the director must not levy any tax under this chapter. <br /> B. Except as otherwise provided, this chapter applies to a <br /> transient accommodations broker, travel agency, or tour packager <br /> who enters into an agreement to furnish transient accommodations <br /> at noncommissioned negotiated contract rates in the same manner <br /> as it applies to an operator. <br /> 3.47.170 Director of finance. The director has all the <br /> rights and powers of the State director of taxation under section <br /> 237D, Hawaii Revised Statutes. The director is authorized to enter <br /> into an agreement with the director of taxation, other State agency, <br /> or other entity approved or designated by the council for the <br /> collection of the taxes authorized by this chapter. The director is <br /> further authorized to delegate any authority provided in this <br /> chapter. If any section in this chapter conflicts with this authority <br /> to enter into an agreement for the collection of taxes, it is void. The <br /> director must appropriately notify taxpayers of any void section. <br /> 3.47.180 Administrative rules. The director is authorized <br /> to adopt administrative rules to implement the purposes of this <br /> chapter." <br /> SECTION 3. This Ordinance takes effect upon approval. <br /> APPROV AS TO FORM ANI) EGALITY: <br /> KRI,STTNA C. OSHIKI <br /> Depa,rtbie4crtion Counsel <br /> paHjcm:21-287d <br /> PAF 21-285 2021-10.04 Ord Ch 3.47 TAT <br /> - 10 - <br />