HomeMy WebLinkAboutHCTAT-1 Payment Voucher (Rev.1-23)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.
COUNTY OF HAWAI`I — DEPARTMENT OF FINANCE
FORM TRANSIENT ACCOMMODATIONS
HCTAT-1
(revised 1/2023) TAX PAYMENT VOUCHER
Name (Please print): Period Ending: _ _ / _ _ /
Mailing Address:
Hawaii State Tax I.D. Number: TA— — — —
❑ Please check here if this payment is due to an amended return.
STREET UNIT TYPE/NO. CITY STATE ZIP CODE COUNTRY
Phone number: ( )
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 from your State Form TA-1, line 7 ..............
Line 3. Total subject to HCTAT. 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. Penalty and Interest........................................................
Line 6. Add line's 4 & 5 TOTAL DUE ................................................
Line 7. AMENDED returns only: Total payments made for this period .......................
Line 8. AMENDED returns only: Subtract line 7 from line 6. Additional Payment/Refund Due.. .
8 a) ADDITIONAL TAXES DUE:
8 b) CREDIT TO BE REFUNDED:
Line 9. Total Amount of Payment/Refund requested .................................
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.
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Form HCTAT-1 (revised 1/2023)