ORD 2021-089 2020-2022 - Laserfiche WebLink

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Section 2- . Penalty and interest. Unless otherwise provided in this article or rule adopted by the director,penalties and interest shall be added to and become a part of the County tax in the same manner as penalties and interest are added to and become part of the State transient accommodations tax. Section 2- . Director of finance. (a) The director shall administer and enforce this article, in respect of: (1) The examination of books and records of taxpayers; (2) Procedure and powers upon failure or refusal by a taxpayer to make a return, a proper return, or payment; (3) The general administration of this article; (4) To enter into agreements with the director of taxation, other State agency, or entity approved in furtherance of the administration and enforcement of this article; and (5) To identify taxpayers and delinquencies to the director of any County department charged with permitting, oversightor enforcement of transient accommodations. (b) The director shall have the rights and powers conferred by section 6-6.3, Hawai`i County Charter. (c) The director is further authorized to delegate any authority provided in this article. (d) If any section in this article conflicts with this authority to enter into an agreement for the collection of taxes, it shall be void. The director must appropriately notify taxpayers of any voided section. Section 2- . Administrative rules. The director may adopt administrative rules pursuant to chapter 91, Hawai`i Revised Statutes, as amended, as may be necessary to implement this article." SECTION 3. Severability. If any provision of this ordinance, or the application thereof to any taxpayer or circumstance, is held invalid, the invalidity does not affect other provisions or applications of the ordinance which can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are severable. SECTION 4. This ordinance shall take effect upon its approval. INTRODUCED BY: 4. _I CIL ME :ER, COUNTY OF HAWAII Hilo , Hawai`i Date of Introduction: November 18, 2021 Date of 1st Reading: November 18, 2021 Date of 2nd Reading: December 8, 2021 Effective Date: December 10, 2021 REFERENCE Comm. 449.10 4