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HCTAT ACTIVITY 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 Effective date of transaction used by County of Hawaii to calculate any penalty or
interest.
Description Transaction description (i.e., TA1, TA2, American Express, Discover, eCheck,
Mastercard, Visa, Failed, Refunded, Exclusion, Rollover, Write Off, etc.).
1
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.hawaiicounty.gov/tat
FAQS “What about bookings made in advance before the effective date”.
2
Timeshare Occupancy 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
Taxable Proceeds and Timeshare Occupancy less any approved County
Exclusions.
Penalty and Interest Paid 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
3
transient accommodations tax.
Penalty and interest may be calculated when transactions are received. Penalty and
interest may be assessed and billed separately.
Total Periodic HCTAT (TA1) Sum of HCTAT calculated at the rate of 3% using the Taxable Proceeds and
Timeshare Occupancy reported on TA1 less any approved County Exclusions.
1
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.
3
Hawai’i County Code §2-267.
Activity Summary Descriptions
October 6, 2023
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Annual HCTAT (TA2) HCTAT calculated at the rate of 3% using the Taxable Proceeds and Timeshare
Occupancy reported on TA2 less any approved County Exclusions.
Total Penalty and Interest Paid Sum of amounts paid by taxpayers attributed to penalties and interest.
Total Penalty and Interest Calc Sum of penalty and interest calculated by the County based on the transactions
received to date. Additional penalty and interest may be assessed when additional
transactions are received.
Total Payments Received Sum of Total Payments column includes Penalty and Interest Paid. Represents
total amount received for the account.