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"County Finance Director" means the Director of Finance for the County of Ka a`i. Sec. 5-4.3 Imposition of Tax. (a) There is levied and shall be assessed and collected each month a tax on the gross rental or gross rental proceeds derived from furnishing transient accommodations. (b) Every transient accommodations broker, travel agency, and tour packager who arranges transient accommodations at noncommissioned negotiated contract rates and every operator shall pay to the County the tax imposed. (c) Every plan manager shall be liable for and pay to the County the transient accommodations tax imposed by Section 5-4.1. Every resort time share vacation plan shall be represented by a plan manager who shall be subject to this Article. Sec. 5-4.4 Exemptions. The exemptions set forth in Section 237D-3, Hawaii Revised Statutes, are hereby incorporated by reference as exemptions to this Article. Sec. 5-4.5 Registration, Required Statements. All operators, plan managers, transient accommodations brokers, travel agencies, or tour packagers within the County must hold a State certificate of registration pursuant to Sections 237D-4 and 237D-4.5, Hawaii Revised Statutes. Failure to obtain a certificate of registration pursuant to this section is considered an additional County civil violation punishable of up to one thousand dollars ($1,000.00) per infraction under authority of Section 46-1.5(24)(a), Hawaii Revised Statutes. Infractions are appealable to the County Finance Director consistent with Chapter 91, Hawaii Revised Statutes. Sec. 5-4.6 Return and Payments. (a) On or before the twentieth day of each calendar month, every operator taxable, or plan manager liable under this Article during the preceding calendar month shall file a sworn return with the State Director of Taxation together with a remittance for the amount of the tax as prescribed by the County Finance Director. (b) Notwithstanding subsection (a), the County Finance Director or designee, for good cause, may permit a taxpayer to file the taxpayer's return required under this section and make payments thereon: (1) On a quarterly basis during the calendar or fiscal year, the return and payment to be made on or before the twentieth day of the calendar month after the close of each quarter, to wit: for calendar year taxpayers, on or before April 20, July 20, October 20, and January 20 or, for fiscal year taxpayers, on or before the twentieth day of the fourth month, seventh month, and tenth month following the beginning of the fiscal year and on or before the twentieth 2