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ADMINISTRATION § 2-260 Section 2-260. Definitions. (a) "Director" means the director of finance of the County. (b) Unless otherwise provided in this article or by rule adopted by the director, the definitions provided in section 237D-1, Hawai`i Revised Statutes, as maybe amended, and by State administrative rule adopted for application to chapter 237D, Hawaii Revised Statutes, shall apply to this article. (2021, ord 21-89, sec 2.) Section 2-261. Payment of tax. (a) Unless otherwise provided in this article or by rule adopted by the director, any taxpayer required to pay State transient accommodations tax pursuant to chapter 237D, Hawaii Revised Statutes, shall also pay the County transient accommodations tax imposed pursuant to this article. (b) Unless otherwise provided in this article or by rule adopted by the director, any taxpayer required to pay the County transient accommodations tax shall remit payment to the director, and if not filing electronically, a periodic voucher approved by the director. (c) County transient accommodations tax payments shall be made on or before the date by which the person is required to pay the State transient accommodations tax. (2021, ord 21-89, sec 2.) Section 2-262. Annual return. Every taxpayer required to file an annual reconciliation return and submit residue tax with the State director of taxation set forth under section 237D-7, Hawai`i Revised Statutes, shall also remit to the director residue County transient accommodations tax together with an annual reconciliation return approved by the director pursuant to this article. (2021, ord 21-89, sec 2.) Section 2-263. Rent collection by third party; filing with the director; statement required. (a) Every taxpayer 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, Hawai`i Revised Statutes, shall include the following statement in bold print and ten -point type size: 2-111 SUPP.11 (1-2022)