HCTAT-2 Reconciliation Voucher (1-24)

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FORM COUNTY OF HAWAI'I — DEPARTMENT OF FINANCE HCTAT-2 TRANSIENT ACCOMMODATIONS, (1/2024) RECONCILIATION VOUCHER PURPOSE OF VOUCHER Effective January 1, 2022, the County of Hawaii imposes a Hawai'i 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 reconcile your yearly reported proceeds and payments for HCTAT. If an additional payment is due, you may use this voucher to accompany your payment. If a refund is due, you may use this voucher to request your refund. COMPLETING THE VOUCHER Print the name that is associated with your Hawai'i State Tax ID account. Fill in the tax year ending you are reconciling. Enter the date as MM/DD/YY. For example if your tax year ends December 31, 2022 you would enter 12/31 /22. 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 reporting 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. Enter your email address (please print legibly). If you would like to receive electronic communications, please opt in by checking on the box indicated. Line 1. Enter the net rental proceeds from your State Form TA-2, line 3, column c. Line 2. Enter the total fair market rental value (for timeshares) from your State Form TA-2, 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. Please refer to the State Department of Taxation "Penalty and Interest calculations (HRS 231-39) section. After computing the amounts, enter the results on line 5. If you need help computing the penalty and interest, please call (808) 961-8793 or leave these lines blank. We will compute the charges for you and send you a bill. Line 6. Add lines 4 & 5 Total due. Line 7. Enter the total amount of HCTAT paid, and penalty and/or interest paid, less any refunds received for the tax year on line 7. Line 8. Subtract line 7 from line 6. If an amount other than zero appears here you owe additional taxes, or a refund is due. Enter your additional tax due on line 8 a. Enter your refund amount due on line 8 b. Line 9. Enter the total payment included or refund amount requested on line 9. 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.