HomeMy WebLinkAboutActivity Summary DescriptionsACTIVITY SUMMARY DESCRIPTIONS
Filing Frequency How often you are required to file periodic returns:
ACCMTH— Monthly
ACCQTR — Quarterly
ACCSEM— Semiannual
Filing Period The appropriate numeric (six digit) Year, Month and Day for the last month of the
filing period (e.g., Month of January 2023 = 2023-01-31; Quarterly Period of
January through March 2023 = 2023-03-31; Semiannual Period of January through
June 2023 = 2023-06-30).
Received Date Date payment was received by County of Hawaii or date state tax filing received
by State of Hawai'i — Department of Taxation.
Transaction ID Record identifier assigned by transaction source (i.e., state return number for state
tax filings).
Source Source of the transaction:
Bulk — Payments received via ACH
County — Adjustments to the taxpayer account initiated by the County of Hawaii
(i.e., penalty and interest assessments, refunds of duplicate payments, approved
exclusions, etc.)
Mail — Payments received via mail
State — Taxpayer filings reported from State of Hawaii — Department of Taxation,
Transient Accommodations Tax Return Form TA-1/TA-2
Website — payments received via payment website
Method Method of payment (i.e., American Express, Discover, eCheck, Mastercard, Visa,
etc.) or return type for state filings (i.e., TA1, TA2) or status for "Failed" or
"Refunded" transactions or transaction type for County transactions (i.e., Refund,
Exclusion).
Taxable Proceeds' Includes amounts paid to you in the form of cash, goods, or services as
compensation for furnishing a transient accommodation without any deductions for
costs incurred in the operation of the transient accommodation. Taxable proceeds
also includes amounts received for entering into arrangements to furnish transient
accommodation and amounts received for mandatory resort fees. The Taxable
proceeds do not include the amounts reported under Timeshare Occupancy.
County Exclusions Includes amounts approved by the County of Hawaii to be excluded from the
transient accommodations tax which are described at www I�awa c"0'Lg1t.y o�a=t
FAQS "What about bookings made in advance before the effective date".
Timeshare Occupancy2 The unit's fair market rental value to be used in calculating the transient
accommodations tax on time share occupancy (TSO tax) at the rate of 3%.
HCTAT Hawaii County Transient Accommodations Tax calculated at the rate of 3% on the
' State of Hawaii, Department of Taxation — Form TA- 1/TA-2, Line 3, column C.
2 State of Hawaii, Department of Taxation — Form TA- 1/TA-2, Line 7.
Activity Summary Descriptions
October 6, 2023
Page 2 of 2
Taxable Proceeds and Timeshare Occupancy less any approved County
Exclusions.
Penalty and Interest Amounts collected from taxpayers attributed to penalties and interest.
Penalty and interest shall be added to and become a part of the County tax in the
same manner as penalties and interest are added to and become part of the State
transient accommodations tax. s
Penalty and interest will be calculated when the payment or filing is made. Penalty
and interest will be assessed on a separate Penalty Interest Statement.
Total Periodic HCTAT (TAl) Sum of HCTAT calculated at the rate of 3% using the Taxable Proceeds and
Timeshare Occupancy reported on TA less any approved County Exclusions.
Annual HCTAT (TA2)
Total Penalty and Interest
Total Payments
HCTAT calculated at the rate of 3% using the Taxable Proceeds and Timeshare
Occupancy reported on TA2 less any approved County Exclusions.
Sum of amounts paid by taxpayers attributed to penalties and interest.
Sum of Total Payments column includes Penalty and Interest.
s Hawai'i County Code §2-267.