HomeMy WebLinkAboutHCTAT-PV PAYMENT VOUCHER rev1-23-26FORM HCTAT-PV (revised 1/2026)
PURPOSE OF VOUCHER
Effective January 1, 2022, the County of Hawai‘i
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 Hawai‘i. Use this form to submit your payment for the
HCTAT. Please refer to your State Filed TA-1.
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
MM/DD/YY.
Enter your Hawai’i State Tax I.D. No. that starts with
TA, the 10-digit account number and the 2-digit
extension.
Line 1. Enter the Taxable Proceeds from your State
Form TA-1, line 3, column c.
Line 2. Enter the Timeshare Occupancy Tax from your
State Form TA-1, line 7.
Line 3. . Enter the Cruise Fare Occupancy Tax from
your State Form TA-1, line 11.
Line 4. Add lines 1, 2, and 3. Enter the total here.
Line 5. Multiply line 4 by 0.03 (3%) and enter your total
HCTAT DUE.
Line 6. 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 7. Add lines 5 & 6. Enter total due here.
Line 8. Enter the total payment 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 Hawai‘i
Department of Finance - TAT Office
25 Aupuni Street, Suite 1101
Hilo, HI 96720
Online – Electronic funds transfer (EFT-ECheck) &
credit/debit card payments will be accepted via the
County’s online payment portal.
https://tat.ehawaii.gov
Go-Live Date: Monday, January 13, 2025
*Payments made via online payment portal will be assessed
convenience fees. Please visit our HCTAT Webpage at:
www.hawaiicounty.gov/tat for more information.
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.
FORM
HCTAT-PV
(revised 1/2026)
COUNTY OF HAWAI’I –– DEPARTMENT OF FINANCE
TRANSIENT ACCOMMODATIONS
TAX PAYMENT VOUCHER
FORM HCTAT-PV (revised 1/2026)
Name (Please print):_______________________________________________ Period Ending: __ __ / __ __ / __ __
Hawaii State Tax I.D. Number: TA – __ __ __ – __ __ __ – __ __ __ __ – __ __
Line 1. Enter the Taxable Proceeds from your State Form TA-1, line 3, column c. $
Line 2. Enter the Timeshare Occupancy Tax from your State Form TA-1, line 7, column c. $
Line 3. Enter the Cruise Fare Occupancy Tax from your State Form TA-1, line 11, column c. $
Line 4. Add lines 1, 2, and 3. Enter the total here. TOTAL SUBJECT TO HCTAT $
Line 5. Multiply line 4 by 0.03 (3%) and enter your total here. HCTAT DUE $
Line 6. Penalty and Interest. $
Line 7. Add line’s 5 & 6. TOTAL DUE $
Line 8. Total Amount of Payment $
Attach this voucher with check or money order payable to
“DIRECTOR OF FINANCE” Write your name, “HCTAT”,
the filing period, a contact phone number, and your Hawaii
Tax I.D. Number on your check or money order.
COUNTY OF HAWAI’I –– DEPARTMENT OF FINANCE
TRANSIENT ACCOMMODATIONS
TAX PAYMENT VOUCHER
FORM
HCTAT-PV
(revised 1/2026)