HCTAT-1 Payment Voucher (Rev.1-23)

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FORM COUNTY OF HAWAVI — DEPARTMENT OF FINANCE HCTAT-1 TRANSIENT ACCOMMODATIONS (revised 1/2023) TAX PAYMENT VOUCHER PURPOSE OF VOUCHER Effective January 1, 2022, the County of Hawaii imposes a Hawaii County Transient Accommodations Tax (HCTAT) at the rate of 3% on gross rental proceeds and/or fair market rental value attributable to the County of Hawaii. Use this form to submit your payment for the HCTAT. COMPLETING THE VOUCHER Print the name that is associated with your Hawai'i State Tax ID account. Fill in the period for the payment. Enter the date as M M/D D/YY. Enter your Hawai'i State Tax I.D. No. that starts with TA, the 10-digit account number and the 2-digit extension. If this payment is due to an amended return, please check the box indicated. Enter your mailing address in the space provided (street address, City, State, and zip code). Enter your telephone number starting with the area code. Line 1. Enter the net rental proceeds from your State Form TA-1, line 3, column c. Line 2. Enter the total fair market rental value (for timeshares) from your State Form TA-1, line 7. Line 3. Add lines 1 and 2. Enter the total here. Line 4. Multiply line 3 by 0.03 (3%) and enter your total HCTAT DUE. Line 5. The penalty for failure to file a return on time is calculated at 5% per month, or part of a month, on the unpaid tax up to a maximum of 25%. Interest is calculated at 2/3 of 1 % per month or part of a month, on unpaid taxes and penalties beginning with the first calendar day after the date prescribed for payment, whether or not the first calendar day falls on a Saturday, Sunday or Holiday. Please call our office if you need assistance at (808) 961-8793. Enter your amount for penalty and interest in line 5. Line 6. Add lines 4 & 5 Total amount due. Line 7. FOR AMENDED RETURNS ONLY: If you have made a payment for this period ending, enter payment amount here. Line 8. FOR AMENDED RETURNS ONLY: Subtract line 7 from line 6. This is the additional payment/refund due. *If the result is a positive amount, an additional HCTAT payment is due. Enter your result on line 8a. If your result is a negative amount, a refund is due. Enter your result on line 8b. Line 9. Enter the total payment/refund amount here. HOW TO PAY Make the check or money order payable in U.S. dollars to the "Director of Finance." Make sure your name, "HCTAT", filing period, phone number and Hawaii Tax I.D. Number. appear on the check or money order. Do not postdate the check. Do not send cash. By Mail — Mail payment with the payment voucher form to: County of Hawaii Department of Finance - TAT Office 25 Aupuni Street, Suite 1101 Hilo, HI 96720 Online — Electronic funds transfer (EFT-ECheck) payments will be accepted via the County's online payment portal. A $.50 fee per transaction will be assessed for EFT payments. *Payments by credit cards are assessed higher convenience fees. Go to: www.hawaiicountiestat.us Taxpayers whose liability for the HCTAT exceeds $100,000 per year are required to pay tax by electronic funds transfer (EFT). EFT payments made via the County's online payment portal will satisfy this requirement.