§237D-1 Definitions. Whenever used in this chapter, unless the context otherwise requires: “Department” means the department of taxation. “Fair market rental value” means an amount equal to one-half of the gross daily maintenance fees that are paid by the owner and are attributable to the time share unit located in Hawaii. Gross daily maintenance fees […]
§237D-10 Overpayment; refunds. Upon application, if the director determines that any tax, interest, or penalty has been paid more than once, or has been erroneously or illegally collected or computed, the tax, interest, or penalty shall be credited by the director on any taxes then due from the taxpayer under this chapter. The director shall […]
§237D-11 Appeals. Any person aggrieved by any assessment of the tax for any month or any year may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section 235-114. [L 1986, c 340, pt of §1; am L […]
§237D-12 Records to be kept; examination. Every taxpayer shall keep in the English language within the State, and preserve for a period of three years, suitable records of gross rental, gross rental proceeds, or fair market rental value relating to the business taxed under this chapter, and such other books, records of account, and invoices […]
§237D-13 Disclosure of returns unlawful; destruction of returns. (a) All tax returns and return information required to be filed under this chapter, and the report of any investigation of the return or of the subject matter of the return, shall be confidential. It shall be unlawful for any person or any officer or employee of […]
§237D-14 Collection by suit; injunction. The department may collect taxes due and unpaid under this chapter, together with all accrued penalties, by action in assumpsit or other appropriate proceedings in the circuit court of the judicial circuit in which the taxes arose. After delinquency shall have continued for sixty days, or if any person lawfully […]
§237D-15 Application of tax. (a) The tax imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State, except as otherwise specifically provided in this chapter; provided that if it be held by any court of competent jurisdiction that the tax imposed by this chapter may […]
§237D-16 Administration and enforcement; rules. (a) The director of taxation shall administer and enforce this chapter. In respect of: (1) The examinations of books and records and of taxpayers and other persons; (2) Procedure and powers upon failure or refusal by a taxpayer to make a return or proper return; and (3) The general administration […]
§237D-17 REPEALED. L 1995, c 92, §26.
§237D-2 Imposition and rates. (a) There is levied and shall be assessed and collected each month a tax of: (1) Five per cent for the period beginning on January 1, 1987, to June 30, 1994; (2) Six per cent for the period beginning on July 1, 1994, to December 31, 1998; (3) 7.25 per cent […]
§237D-2.5 County transient accommodations tax; administration. (a) The county transient accommodations tax, upon the adoption of a county ordinance and in accordance with the requirements of section 46-20.7, shall be levied, assessed, and collected as provided in this section on all gross rental, gross rental proceeds, and fair market rental value taxable under this chapter. […]
§237D-3 Exemptions. This chapter shall not apply to: (1) Health care facilities including all such facilities enumerated in section 321-11(10); (2) School dormitories of a public or private educational institution providing education in grades kindergarten through twelve, or of any institution of higher education; (3) Lodging provided by nonprofit corporations or associations for religious, charitable, […]
§237D-3.5 REPEALED. L 1996, c 13, §18.
§237D-4 Certificate of registration. (a) Every taxpayer not required to register under section 237D-4.5, as a condition precedent to engaging or continuing in the business of furnishing transient accommodations or in business as a resort time share vacation plan, shall register with the director the name and address of each place of business within the […]
§237D-4.5 Certificate of registration for transient accommodations broker, travel agency, and tour packager. (a) Each transient accommodations broker, travel agency, or tour packager, as a condition precedent to entering into an arrangement to furnish transient accommodations at noncommissioned negotiated contract rates, shall register with the director. The transient accommodations broker, travel agency, or tour packager […]
§237D-5 REPEALED. L 1989, c 199, §3.
§237D-5.5 REPEALED. L 2005, c 235, §9.
§237D-6 Return and payments; penalties. (a) On or before the twentieth day of each calendar month, every person liable under this chapter during the preceding calendar month shall file a sworn return with the director in a form prescribed by the director together with a remittance for the amount of the tax. Sections 237-30 and […]
§237D-6.5 Remittances. (a) All remittances of taxes imposed under this chapter shall be made by cash, bank drafts, cashier’s check, money order, or certificate of deposit in the form and manner prescribed by the department. (b) [Repeal and reenactment on June 30, 2023. L 2021, c 229, §9.] Except for the revenues collected pursuant to […]
§237D-7 Annual return. On or before the twentieth day of the fourth month following the close of the taxable year, every person who has become liable for the payment of the taxes under this chapter during the preceding tax year shall file a return summarizing that person’s liability under this chapter for the year, in […]
