HRS §237D-8.6
Filing a yearly tax reconciliation for transient accommodations
If you owe transient accommodations tax and some of your rentals were exempt from it, you must file a yearly reconciliation form. Plan managers for resort time share units must also file one. The form shows which income was taxed under which tax.
businessesdeveloperslandlords
The statute, as written — Reconciliation; form requirement
(a) 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 taxes under this chapter during the preceding taxable year and who has furnished transient accommodations which were exempt, for any portion of the taxable year, from the tax imposed under this chapter, shall file a reconciliation for transient accommodations as prescribed by the director indicating the amount of gross income that was subject to such tax and the amount that was subject to the general excise tax imposed under chapter 237. (b) On or before the twentieth day of the fourth month following the close of the taxable year, every plan manager who has become liable for the payment of taxes under this chapter during the preceding taxable year shall file a reconciliation indicating the period of time that the owner of a resort time share vacation unit was subject to the general excise tax or the tax under section 237D-2(a).
Sections this one refers to
§237D-2 Transient accommodations tax rates and who pays
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