CHAPTER 237D TRANSIENT ACCOMMODATIONS TAX
TRANSIENT ACCOMMODATIONS TAX LAW§237D-1CHAPTER 237DTRANSIENT ACCOMMODATIONS 7D-14237D-15237D-16237D-17DefinitionsImposition and ratesExemptionsRepealedCertificate of registrationCertificate of registration for transient accommodations broker, travel agency, and tour packagerRepealedRepealedReturn and payments; penaltiesRemittances; distribution to countiesAnnual returnFederal assessments; adjustments of gross rental, gross rental proceeds or fair market rental value;report to the departmentFiling of returnsCollection of rental by third party; filing with department; statement requiredReconciliation; form requirementAssessment of tax upon failure to make return; limitation period; exceptions; extension by agreementOverpayment; refundsAppealsRecords to be kept; examinationDisclosure of returns unlawful; destruction of returnsCollection by suit; injunctionApplication of taxAdministration and enforcement; rulesRepealedThis is an unofficial compilation of the Hawaii Revised Statutes.NoteState-county functions working group; 2015-2016 reports to legislature, governor, mayors, and councils (ceases to exist upon adjournment sinedie of 2016 regular session). L 2014, c 174, §2.Cross ReferenceTax Information Release No. 97-4, “Application of the Business Entity Classification Rules Under the ‘Check-the-box’ Regulations to theHawaii Income Tax and Other Taxes”§237D-1 Definitions. Whenever used in this chapter, unless the context otherwise requires:“Department” means the department of taxation.“Director” means the director of taxation.“Fair market rental value” means an amount equal to one-half of the gross daily maintenance fees that are paid by18-237D-1-02the owner and are attributable to the time share unit located in Hawaii. Gross daily maintenance fees include maintenancecosts, operational costs, insurance, repair costs, administrative costs, taxes, other than transient accommodations taxes,resort fees, and other costs including payments required for reserves or sinking funds. Amounts paid for optional goodsand services such as food and beverage services or beach chair or umbrella rentals shall be excluded from fair marketrental value.“Gross rental” or “gross rental proceeds” means the gross receipts, cash or accrued, of the taxpayer received18-237D-1-03as compensation for the furnishing of transient accommodations or entering into arrangements to furnish transientaccommodations and the value proceeding or accruing from the furnishing of transient accommodations or enteringinto arrangements to furnish transient accommodations, including resort fees, without any deductions on account of thecost of property or services sold, the cost of materials used, labor cost, taxes, royalties, interest, discounts, or any otherexpenses whatsoever. Every taxpayer shall be presumed to be dealing on a cash basis unless the taxpayer proves to thesatisfaction of the department of taxation that the taxpayer is dealing on an accrual basis and the taxpayer’s books are so18-237D-1-01CHAPTER 237D, Page 1 (Unofficial Compilation)
§237D-1TRANSIENT ACCOMMODATIONS TAX LAWkept, or unless the taxpayer employs or is required to employ the accrual basis for the purposes of the tax imposed bychapter 237 for any taxable year in which event the taxpayer shall report the taxpayer’s gross income for the purposes ofthis chapter on the accrual basis for the same period.The words “gross rental” or “gross rental proceeds” shall not be construed to include the amounts of taxes imposedby chapter 237 or this chapter on operators of transient accommodations, transient accommodations brokers, travelagencies, and tour packagers and passed on, collected, and received from the consumer as part of the receipts receivedas compensation for the furnishing of transient accommodations or entering into arrangements to furnish transientaccommodations.Where transient accommodations are furnished through arrangements made by a transient accommodations broker,travel agency, or tour packager at noncommissionable negotiated contract rates and the gross income is divided betweenthe operator of transient accommodations on the one hand and the transient accommodations broker, travel agency, or tourpackager on the other hand, the tax imposed by this chapter shall apply to each operator and transient accommodationsbroker, travel agency, or tour packager with respect to that person’s respective portion of the proceeds and no more. Forpurposes of this definition, where the operator maintains a schedule of rates for identifiable groups of individuals, suchas kamaainas, upon which the accommodations are leased, let, or rented, gross rental or gross rental proceeds means thereceipts collected and received based upon the scheduled rates and recorded as receipts in its books and records.“Lease”, “let”, or “rental” means the leasing or renting of living quarters or sleeping or housekeeping accommodationsin hotels, apartment hotels, motels, condominiums or units defined in chapter 514B, cooperative apartments, roominghouses, or other places in which lodgings are regularly furnished to transients for a consideration, without transfer of thetitle of such property.“Local contact” means an individual residing on the same island as the transient accommodation or resort time sharevacation unit or an entity with a place of business and at least one employee, officer, partner, member, or other personworking on behalf of the company who is residing on the same island as the transient accommodation or resort time sharevacation unit.“Occupant” means an owner of a resort time share vacation plan or other person occupying the resort time share18-237D-1-04vacation unit.“Operator” means any person operating a transient accommodation, whether as owner or proprietor or as lessee,18-237D-1-05sublessee, mortgagee in possession, licensee, or otherwise, or engaging or continuing in any service business whichinvolves the actual furnishing of transient accommodation.“Owner” means any person who owns a resort time share vacation interest; provided that to the extent and for thosepurposes provided in an agreement of sale, the vendee under the agreement of sale shall be considered the owner of theresort time share vacation interest.“Plan manager” means a person who undertakes the duties, responsibilities, and obligations of managing a resorttime share vacation plan or is required to act for a resort time share vacation plan under this chapter.“Resort fee” means any mandatory charge or surcharge imposed by an operator, owner, or representative thereof toa transient for the use of the transient accommodation’s property, services, or amenities.“Resort time share vacation interest” means any interest in a resort time share vacation unit or plan which entitles theowner thereof to the use, occupancy, or possession of a resort time share vacation unit on a periodically recurring basis.“Resort time share vacation plan” means any plan or program subject to chapter 514E in which the use, occupancy,or possession of one or more resort time share vacation units circulates among various persons for less than a sixty-dayperiod in any year, for any occupant. The term resort time share vacation plan includes both resort time share vacationownership plans and resort time share vacation use plans, as follows:(1) “Resort time share vacation ownership plan” means any arrangement whether by tenancy in common, sale,deed, or by other means, whereby the purchaser receives an ownership interest and the right to use theproperty for a specific or discernible period by temporal division.(2) “Resort time share vacation use plan” means any arrangement, excluding normal hotel operations, whetherby membership agreement, lease, rental agreement, license, use agreement, security, or other means, wherebythe purchaser receives a right to use accommodations or facilities, or both, in a resort time share vacation unitfor a specific or discernible period by temporal division, but does not receive an ownership interest.“Resort time share vacation unit” means the actual and promised accommodations, and related facilities, which arethe subject of a resort time share vacation plan.”“Transient accommodations” means the furnishing of a room, apartment, suite, single family dwelling, or the18-237D-1-07like to a transient for less than one hundred eighty consecutive days for each letting in a hotel, apartment hotel, motel,condominium or unit as defined in chapter 514B, cooperative apartment, dwelling unit, or rooming house that providesliving quarters, sleeping, or housekeeping accommodations, or other place in which lodgings are regularly furnished totransients.“Transient accommodations broker” means any person or entity, including but not limited to persons who operateonline websites, online travel agencies, or online booking agencies, that offers, lists, advertises, or accepts reservationsor collects whole or partial payment for transient accommodations or resort time share vacation interests, units, or plans.[L 1986, c 340, pt of §1; am L 1988, c 65, §2 and c 241, §2; am L 1990, c 185, §3; am L 1998, c 156, §15; am L 2004, cCHAPTER 237D, Page 2 (Unofficial Compilation)
TRANSIENT ACCOMMODATIONS TAX LAW§237D-2164, §§8, 35(5); am L 2005, c 93, §7; am L 2008, c 28, §5; am L 2015, c 93, §1 and c 204, §3; am L 2017, c 181, §11; amL 2018, c 211, §2; am L 2019, c 20, §1]NoteThe 2018 amendment applies to taxable years beginning after December 31, 2018. L 2018, c 211, §6.Cross ReferenceTax Information Release No. 90-9, “Revenue Sharing of Transient Accommodations Tax Collections with the Counties and Amending theDefinition of ‘Gross Rental’ or ‘Gross Rental Proceeds’”Tax Information Release No. 92-4, “The Imposition of the Transient Accommodations Tax on Accommodations Furnished to Persons Displacedby Hurricane Iniki”Tax Information Release No. 92-7, “Application of State Taxes on Inventory and Business Interruption Insurance Proceeds”Tax Information Release No. 98-4, “Application of the Transient Accommodations Tax and General Excise Tax to an Operator of TransientAccommodations” OBSOLETETax Information Release No. 2018-05, “Transient Accommodations Tax Obligations for Rooms Rented to Airline Crew Members”Tax Information Release No. 2018-07, “Act 211, Session Laws of Hawaii 2018 – Transient Accommodations Tax and Allocation of Gross RentalProceeds to Transient Accommodations Brokers, Travel Agencies, and Tour Packagers”Tax Information Release No. 2019-02, “Resort fees; Proposed Administrative Rules Relating to the Transient AccommodationsTax as amended by Act 20, Session Laws of Hawaii 2019”Case NotesOnline travel companies were not “operators” required to pay transient accommodations tax assessed on the gross rental or gross rental proceedsderived from furnishing transient accommodations and payable by operators; for purposes of the transient accommodations tax, only the hotels areoperators. The definition of “operator” does not contemplate or allow for multiple operators when a transient accommodation is furnished. 135 H.88, 346 P.3d 157 (2015).§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 for the period beginning on January 1, 1999 to June 30, 2009;(4) 8.25 per cent for the period beginning on July 1, 2009, to June 30, 2010; and(5) 9.25 per cent for the period beginning on July 1, 2010, and thereafter;on the gross rental or gross rental proceeds derived from furnishing transient accommodations.(b) Every transient accommodations broker, travel agency, and tour packager who arranges transientaccommodations at noncommissioned negotiated contract rates and every operator shall pay to the State the taximposed by subsection (a) as provided in this chapter.(c) There is levied and shall be assessed and collected each month, on the occupant of a resort time sharevacation unit, a transient accommodations tax of:(1) 7.25 per cent on the fair market rental value until December 31, 2015;(2) 8.25 per cent on the fair market rental value for the period beginning on January 1, 2016, to December 31,2016; and(3) 9.25 per cent on the fair market rental value for the period beginning on January 1, 2017, and thereafter.(d) Every plan manager shall be liable for and pay to the State the transient accommodations tax imposed bysubsection (c) as provided in this chapter. Every resort time share vacation plan shall be represented by a plan managerwho shall be subject to this chapter.(e) Notwithstanding the tax rates established in subsections (a)(5) and (c)(3), the tax rates levied, assessed, andcollected pursuant to subsections (a) and (c) shall be 10.25 per cent for the period beginning on January 1, 2018, toDecember 31, 2030; provided that:(1) The tax revenues levied, assessed, and collected pursuant to this subsection that are in excess of the revenuesrealized from the levy, assessment, and collection of tax at the 9.25 per cent rate shall be deposited quarterlyinto the mass transit special fund established under section 248-2.7; and(2) If a court of competent jurisdiction determines that the amount of county surcharge on state tax revenuesdeducted and withheld by the State, pursuant to section 248-2.6, violates statutory or constitutional law and,as a result, awards moneys to a county with a population greater than five hundred thousand, then an amountequal to the monetary award shall be deducted and withheld from the tax revenues deposited under paragraph(1) into the mass transit special fund, and those funds shall be a general fund realization of the State.The remaining tax revenues levied, assessed, and collected at the 9.25 per cent tax rate pursuant to subsections (a)and (c) shall be distributed in accordance with section 237D-6.5(b). [L 1986, c 340, pt of §1; am L 1988, c 241, §3; amL Sp 1993, c 7, §18; am L 1998, c 156, §16; am L 2009, c 61, §1; am L 2011, c 103, §1; am L 2013, c 161, §§1, 3; am L2015, c 93, §2; am L Sp 2017, c 1, §9; am L 2018, c 211, §3]18-237D-2NoteThe 2018 amendment applies to taxable years beginning after December 31, 2018. L 2018, c 211, §6.CHAPTER 237D, Page 3 (Unofficial Compilation)
§237D-3TRANSIENT ACCOMMODATIONS TAX LAWCross ReferenceRapid transportation authority; annual review, see §23-14; certification statement, see §40-81.5.Tax Information Release No. 98-4, “Application of the Transient Accommodations Tax and General Excise Tax to an Operator of TransientAccommodations” OBSOLETETax Information Release No. 2001-3, “United States Government Credit Cards Issued Under the ‘GSA Smart Pay’ Program”Tax Information Release No. 2008-01, “Revocation of Outline, Act 70, SLH 1999 and Act 198, SLH 2000, Revocation of Outline, Act 71, SLH1999 and Act 198, SLH 2000”Tax Information Release No. 2018-05, “Transient Accommodations Tax Obligations for Rooms Rented to Airline Crew Members”Tax Information Release No. 2018-07, “Act 211, Session Laws of Hawaii 2018 – Transient Accommodations Tax and Allocation of Gross RentalProceeds to Transient Accommodations Brokers, Travel Agencies, and Tour Packagers”Attorney General OpinionsRental of hotel rooms to airlines for term of 180 days is not taxable. Att. Gen. Op. 90-6.Case NotesOne per cent increase in transient accommodations tax earmarked for financing expenses associated with convention center development andconstruction qualified as a “user tax”. 78 H. 157, 890 P.2d 1197.18-237D-3§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 kindergartenthrough twelve, or of any institution of higher education;(3) Lodging provided by nonprofit corporations or associations for religious, charitable, or educational purposes;provided that this exemption shall apply only to the activities of the religious, charitable, or educationalcorporation or association as such and not to any rental or gross rental the primary purpose of which is toproduce income even if the income is used for or in furtherance of the exempt activities of such religious,charitable, or educational corporation or association;(4) Living accommodations for persons in the military on permanent duty assignment to Hawaii, including thefurnishing of transient accommodations to those military personnel who receive temporary lodgingallowances while seeking accommodations in Hawaii or while awaiting reassignment to new duty stationsoutside the State;(5) Low-income renters receiving rental subsistence from the state or federal governments and whose rentalperiods are for durations shorter than sixty days;(6) Operators of transient accommodations who furnish accommodations to full-time students enrolled in aninstitution offering post-secondary education. The director of taxation shall determine what shall be deemedacceptable proof of full-time enrollment. This exemption shall also apply to operators who furnish transientaccommodations to students during summer employment;(7) Accommodations furnished without charge such as, but not limited to, complimentary accommodations,accommodations furnished to contract personnel such as physicians, golf or tennis professionals, swimmingand dancing instructors, and other personnel to whom no salary is paid or to employees who receive roomand board as part of their salary or compensation; and(8) Accommodations furnished to foreign diplomats and consular officials who are holding cards issued orauthorized by the United States Department of State granting them an exemption from state taxes. [L 1986,c 340, pt of §1; am L 1988, c 241, §4; am L 2000, c 38, §2]Cross ReferenceTax Information Release No. 2001-3, “United States Government Credit Cards Issued Under the ‘GSA Smart Pay’ Program”§237D-3.5 REPEALED. L 1996, c 13, §18.]§237D-4 Certificate of registration. (a) Each operator or plan manager as a condition precedent to engaging or18-237D-4continuing in the business of furnishing transient accommodations or in business as a resort time share vacation plan shallregister with the director the name and address of each place of business within the State subject to this chapter. Theoperator or plan manager shall make a one-time payment as follows:(1) 5 for each registration for transient accommodations consisting of one to five units;(2) 15 for each registration for transient accommodations consisting of six or more units; and(3) 15 for each resort time share vacation plan within the State;upon receipt of which the director shall issue a certificate of registration in such form as the director determines,attesting that the registration has been made. The registration shall not be transferable and shall be valid only for theoperator or plan manager in whose name it is issued and for the transaction of business at the place designated therein.Acquisition of additional transient accommodation units after payment of the one-time fee shall not result in additionalfees.CHAPTER 237D, Page 4 (Unofficial Compilation)
TRANSIENT ACCOMMODATIONS TAX LAW[§237D-4.5](b) The registration, or in lieu thereof a notice stating where the registration may be inspected and examined,shall at all times be conspicuously displayed at the place for which it is issued. The name, phone number, andelectronic mail address of the local contact shall at all times be conspicuously displayed in the same place as theregistration or the same place as the notice stating where the registration may be inspected and examined. Failure tomeet the requirements of this subsection shall be unlawful. The de
a transient for the use of the transient accommodation’s property, services, or amenities. “Resort time share vacation interest” means any interest in a resort time share vacation unit or plan which entitles the owner thereof to the use, occupancy, or possession of a resort time share vacation unit on a periodically recurring basis.
steady state response, that is (6.1) The transient response is present in the short period of time immediately after the system is turned on. If the system is asymptotically stable, the transient response disappears, which theoretically can be recorded as "! (6.2) However, if the system is unstable, the transient response will increase veryFile Size: 306KBPage Count: 29Explore furtherSteady State vs. Transient State in System Design and .resources.pcb.cadence.comTransient and Steady State Response in a Control System .www.electrical4u.comConcept of Transient State and Steady State - Electrical .electricalbaba.comChapter 5 Transient Analysis - CAUcau.ac.krTransient Response First and Second Order System .electricalacademia.comRecommended to you b
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Sales and Use Tax Audit Manual Last Updated: 6/12/2012 1 SALES AND USE TAX AUDIT MANUAL Major Headings Table of Contents Chapter 8 – Delinquent Tax Assignments Introduction Chapter 9 - Criminal Tax Program Chapter 1 – Tax Overview Chapter 10 – Computer Assisted Audits Chapter 2 – Audit Function Appendix 1 – Tax Returns Chapter 3 – Procedures (Tax Type) Appendix 2 – Audit .
Stamp Duty 83 Tax Payments and Tax Return Filing 85 Monthly tax obligations, Annual tax obligations, Early tax refunds Accounting for Tax 91 Tax Audits and Tax Assessments 93 Tax Collection Using Distress Warrant 100 Tax Dispute and Resolution 102
Evaporative cooling system concepts proposed over the past century for engine thermal management in automotive applications are examined and critically reviewed. The purpose of the review is to establish evident system shortcomings and to identify remaining research questions that need to be addressed to enable this important technology to be adopted by vehicle manufacturers. Initially, the .
