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Home My WebLink AboutHCTAT-2 Reconciliation Voucher (1-23)FORM COUNTY OF HAWAN — DEPARTMENT OF FINANCE HCTAT-2 TRANSIENT ACCOMMODATIONS (1/2023) RECONCILIATION 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 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. 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. 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 assessed during the year on line 5. 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 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. FORM COUNTY OF HAWAVI — DEPARTMENT OF FINANCE HCTAT-2 TRANSIENT ACCOMMODATIONS RECONCILIATION VOUCHER Name (Please print): Tax Year Ending Hawaii State Tax I.D. Number: TA— — — — ❑ Please check here if this payment is due to an amended return. Mailing Address: STREET UNIT TYPE/NO. CITY STATE ZIP CODE COUNTRY Phone number: ( ) 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 from your State Form TA-2, 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 assessed during the year .................................... Line 6. Add line's 4 & 5 TOTAL DUE ................................................. Line 7. Total payments made less refunds received for the tax year ................... ...... Line 8. Additional Taxes/Refund Due Subtract line 7 from line 6............................ a) ADDITIONAL TAXES DUE. 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. 2 Form HCTAT-2 (1/2023)