Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 237D - TRANSIENT ACCOMMODATIONS TAX
Section 18-237D-8.6-01 - Reconciliation; form requirement

Universal Citation: HI Admin Rules 18-237D-8.6-01

Current through August, 2024

(a) Every person required to file an annual return because of liability for the payment of taxes under this chapter during the preceding taxable year shall provide on the annual return:

(1) The person's general excise tax license number;

(2) The gross proceeds (hotel or other rentals) subject to the general excise tax; and

(3) The amount of general excise tax paid on the paragraph (2) gross proceeds.

(b) Every person required to file an annual return because of liability for the payment of taxes under this chapter during the preceding taxable year shall provide on the annual general excise tax return filed under chapter 237, HRS, for liability for the payment of taxes for the same taxable year the person's certificate of registration number issued under this chapter.

(c) The reconciliation of transient accommodations taxes and general excise taxes required by this section shall be made as prescribed by the director on the annual tax return required by this chapter after January 1, 1989.

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