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The County of Hawaii Transient Accommodations Tax (HCTAT) Bulk Filers Program (BFP) is based
on a mutually acceptable arrangement made between various agencies and the Department of
Finance, Internal Control Division.
The BFP enables reporting agents to remit one payment for multiple State TAT ID numbers
through an Automated Clearing House (ACH) debit and submission of a file with detailed
information supporting the ACH payment. Making debit payments through this system is free.
This reference and procedure manual is expressly for the County of Hawaii only and does not
apply to other jurisdictions within the State of Hawaii.
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The Internal Control Division will coordinate this program for the County of Hawaii.
Physical address: COUNTY OF HAWAI'I
DEPARTMENT OF FINANCE
TAT OFFICE
25 AUPUNI STREET
H I LO, HI 96720
(808) 961-8793
Email: hawaiicountytat@hawaiicounty.gov
Mailing address: Same as physical address.
Contact hours: Our contact hours are Monday through Friday, 8:00 a.m. to 4:00 p.m.
Hawaii Standard Time (HST). Our office will be closed on weekends and on
all State of Hawaii holidays. Holidays which fall on Saturdays are observed
on the preceding Friday; holidays which fall on Sundays are observed on
the following Monday.
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In order to participate in the HCTAT BFP you must meet at least one of the criteria listed below:
1. Reporting Agent: A Reporting Agent is a company (not individuals) that provides services
to other businesses by making required tax deposits and tax information filings to the
federal government, state, and local governments. For example, tax preparer, property
COUNTY O IHAWAI'l HCi"AT 13<.N1.JK >E Ip.,FR [`R0CJRAM IHANpi>E 00Ik,
management company and others who prepare returns/file taxes for multiple clients or
multiple locations for the same client. A Reporting Agent performs the following acts on
behalf of a taxpayer:
a) Sign and electronically file TA -1 and TA -2 forms to the State of Hawaii Department of
Taxation (DOTAX).
b) Sign and file on paper (to the extent the Hawaii Revised Statutes does not require
filing electronically) the forms set forth by the DOTAX.
c) Make tax deposits electronically via the Electronic Federal Tax Payment System
(EFTPS) and submit tax information electronically as described in Section VI of this
procedure.
d) Receive duplicate copies of all official notices, correspondence, deposit requirements,
or other information.
e) Receive duplicate copies of all official notices, correspondence, deposit requirements,
or other information with respect to tax deposits.
2. Direct Transmitter: Receives prepared returns and serves as a pass-through, transmitting
the returns to the appropriate agencies on behalf of the taxpayer. The transmitter
receives acknowledgments from taxing agencies which are forwarded on to their clients.
The transmitter has authority to communicate with taxing agencies on behalf of their
clients regarding the success of the transmission but does not have authority to
communicate with taxing agencies regarding the data that is transmitted.
3. Software Developer: A company that provides desktop or online software to aid
taxpayers and reporting agents in filing taxes. The software user could then add on
additional services such as a transmitter model to file their taxes electronically.
If you are enrolled with State of Hawaii's Bulk Filing System program, you are not automatically
enrolled with the County of Hawai'i's BFP. You will need to register separately with the County
of Hawaii.
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Taxpayer must complete Form HCTAT-3 Reporting Agent Authorization Form and provide the
completed form to the Reporting Agent before the Reporting Agent is able to pay and represent
the taxpayer through the HCTAT.
The Reporting Agent must retain this form for its record and will not need to submit this form
unless requested by HCTAT.
COUNTY O IHAWAI'l HCi"AT 13<.N1.JK >E Ip.,FR [`R0(JRAM IHANpi>E 00Ik,
The Reporting Agent is responsible for notifying the taxpayer of the Reporting Agent's eligibility
to participate in the HCTAT BFP.
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New RegMiraboin:
The Reporting Agent must submit Form HTAT-2 Bulk Filers Program Registration. The completed
form must be submitted to the TAT Office by email at
HawaiiCountyTATBuIkFilers@hawaiicounty.gov.
The Internal Control Division will contact the Reporting Agent once registration has been
completed via email. Please allow 5-7 business days for processing the registration application.
The Reporting Agent will be provided with a Bulk Filers ID number, which will be used to submit
the detailed file supporting an ACH payment.
If there are changes or updates to the Form HTAT-2 Bulk Filers Registration, please submit an
amended Form HTAT-2 to the contact information as provided in the New Registration section
a bove.
V. [)AYN4ENT
All payments must be completed via ACH debit from an established banking institution. The
Reporting Agent will be required to email HawaiiCountyTATBuIkFilers@hawaiicounty.gov to
notify the Internal Control Division of an incoming payment as well as submit the accompanying
detailed file. Bank information will be provided to the Reporting Agent sections IV and V are
completed and the applicant is accepted into the HTAT BFP program.
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To complete the BFP process successfully, please adhere to the following specifications:
1. General Specifications:
a. Submitter is required to have a Bulk Filers Program number.
b. There are no limitations on the number of taxpayers.
c. A worksheet must be submitted per ACH transaction.
2. Worksheet Specifications:
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a. Do not include blank rows within your data set. A blank row is interpreted as the
end of your file. Payment data entered after the blank row will not be imported.
b. The first row is reserved for column headings. Return data entered in Row 1 will
result in a file being rejected by Internal Control Division.
c. Each row represents one Hawaii Tax ID Number.
d. A separate column must be used for each piece of information.
e. File type must be in Microsoft Excel (.xlsx) format. Please refer to File Naming
Standard section of this Handbook for naming the worksheet.
f. The workbook's worksheet tab name must not be modified or renamed.
g. Non -currency fields should be formatted as a text.
h. Include dashes in Hawaii Tax ID Number.
i. Do not include duplicate Hawaii Tax ID Numbers.
j. If an amount field is imported as blank, the Internal Control Division will process
it as zero.
k. Amounts containing cents must contain a decimal.
I. All amounts must be positive.
m. ACH payment submitted to the online portal must equal to the sum of the column
"Amount of Payment".
COUNTY OFHAWAI'l
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The following tables define the column headings for the worksheets required by HCTAT for each ACH transaction:
Field Name
Type
Column
Field Specifications
Notes/Description
Hawaii Tax ID Number
Char
A
TA-###-###-####-##
TA-###-###-####-##
Taxpayer's Name
Char
B
Limit to 75 characters
Limit to 75 characters
Date Paid
Char
C
DD-MM-YYYY
Enter two -digit day, two -digit month and 4 -digit year
Amount of Payment
Num
D
###,###,###,###.##
Return Type
Char
E
TA-# (i.e. TA -1)
TA -1 or TA -2
Amended
Char
F
Y = Yes; N= No
If you filed an Amended Return, enter Y for Yes. If not, enter
N for No
Filing Period
Char
G
MM-YYYY
Enter two -digit month and 4 -digit year for the filing period
(i.e. Month of January 2021= 01-2021; Quarterly Period of
January 2021 through March 2021= 03-2021)
Gross Rental Proceeds
Num
H
###,###,###,###.##
From Taxpayer's State Form TA -1 or TA -2, Part 1, Line 3,
Column A
Exemptions/Deductions
Num
I
###,###,###,###.##
From Taxpayer's State Form TA -1 or TA -2, Part 1, Line 3,
Column B
Taxable Proceeds
Num
J
###,###,###,###.##
From Taxpayer's State Form TA -1 or TA -2, Part 1, Line 3,
Column C
Total Fair Market Rental Value
Num
K
###,###,###,###.##
From Taxpayer's State Form TA -1 or TA -2, Part 11, Line 7
Total Amount Taxable
Num
L
###,###,###,###.##
Sum of Net Rental Proceeds and Total Fair Market Rental
Total Taxable Subject to HCTAT
Num
M
###,###,###,###.##
Total Amount Taxable less adjustments, if any
HCTAT Tax Due
Num
N
###,###,###,###.##
Multiply Total Taxable Amount Subject to HCTAT by 0.03
(3.0%)
COUNTY O IHAWAI'l HCi"A i°>E '<.NLk, >E Ip.,FR [`R0CJRAM IHANpi>E 00Ik,
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File type must be in Microsoft Excel (.xlsx) format. All Excel files MUST be named utilizing the
following standard:
[CompanyName]_BLKPAY_[Sequence]_[FilingPeriodEnd].xlsx
Files must be submitted via email to TAT Office at HawaiiCountyTATBulkFilers@hawaiicounty.gov
as soon as the ACH payment has been submitted. Payment made online without file submission
will not be processed and may be subject to penalties and/or interest for late payments.
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An ACH payment transmitted and accepted with a settlement no later than 11:59 p.m. Hawaii
Standard Time (HST) on the due date will be considered timely paid. To avoid payment request
date error, the payment must be submitted within the timeframe of HST Monday through Friday
10:30 a.m. — 6:00 p.m., Saturday and Sunday 10:30 a.m. — 4:00 p.m. Penalties and/or interest
will be assessed for late payments.
To avoid late payments, it is recommended the BFP participants schedule transmission to allow
for timely correction and retransmission in the case of a rejected transaction. It is your
responsibility to find out your financial institution's specific schedule and arrange for a payment
to be made in a timely manner.
HCTAT does not accept International ACH transactions. HCTAT payment option allows ACH Debit
where the taxpayer authorizes HCTAT's financial institution to debit the taxpayer's bank account
and credit HCTAT's bank account for the purpose of making a tax payment.
Using a paper check as a form of method is not allowed under the BFP. The only other method
of payment is using the HCTAT's direct biller system which accommodates individual online
payments for each Hawaii Tax ID number.