HomeMy WebLinkAboutHCTAT-1 Payment Voucher (1-24)FORM
HCTAT-1 COUNTY OF HAWAI'I — DEPARTMENT OF FINANCE
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(revised 1/2024) TRANSIENT ACCOMMODATIONS
TAX PAYMENT VOUCHER
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 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.
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-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. 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 amount due.
Line 7. If you have made a payment for this period
ending, enter payment amount here.
Line 8. 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 Hawai'i
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 1/2024) TAX PAYMENT VOUCHER
Name (Please print): Period Ending: _ _ / _ _ /
Hawaii State Tax I.D. Number: TA— — — —
❑ Please check here if this payment is due to an amended return.
Mailing Address:
Phone number: ( )
STREET UNIT TYPE/NO. CITY
Email address:
STATE ZIP CODE COUNTRY
❑ Please check here if you would like to opt in to receive electronic mailings (statements, billing, etc.)
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. Total payments made for this period ............................................
Line 8. 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 1/2024)