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Director. Any person required to report under Section 237D-7.5, awai`i Revised Statutes, must also respectively make reflective adjustments and report to the County Finance Director, Sec. 5-4.9 Collection of rental by third arty;filing with e County Finance Director; statement required. (a) Every person authorized under an agreement by the owner of transient accommodations located within this County to collect rent on behalf of such owner shall be subject to this section. (b) Every written rental collection agreement, in addition to the requirements of Section 237D-8.5, Hawaii Revised Statutes, shall also include in bold print and in ten-point type size: " U `I COUNTY TRANSIENT ACCOMMODATIONS TAXES MUST E PAID ON THE GROSS RENTS COLLECTED BY ANY PERSON RENTING TRANSIENT ACCOMMODATIONS IN THE COUNTY OF KAUA`I." Every person entering an oral rental collection agreement shall furnish the County Finance Director a copy of the information furnished to the State as required under Section 237D-8.5, Hawaii Revised Statutes, and shall give the owner of the property a copy of the notice required by this subsection. The Statement required by this subsection may be combined with the Statement required language under Section 237D-8.5, Hawaii Revised Statutes, by adding in bold print and in ten-point type size to the front of the Statement in Section 237-34.5 the following in parentheses: "HAWAI`I (INCLUDING KAUAI COUNTY ADDED) TRANSIENT ACCOMMODATIONS TAXES AND". (c) Every person authorized to collect rent for another person shall file a copy of the first page of the rental collection agreement with the County Finance Director within thirty (30) days after entering into the agreement, or shall file a copy of federal Internal Revenue form 1099, the property owner's social security or federal identification number, and, if available, the general excise tax license and transient accommodations tax registration numbers of the owner of such property being rented with the County Finance Director at the same time as such forms must be filed with the Internal Revenue Service for the applicable tax year. The person also shall notify the owner that such information is being furnished and give the owner a copy of the notice. Sec. 5-4.10 Reconciliation; form requirement. (a) On or before the twentieth day of the fourth month following the close of the taxable year, every person who has become liable for the payment of taxes under this Article during the preceding taxable year and who has furnished transient 4