Filing annual tax reconciliation for exempt accommodations

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 that were exempt, for any portion of the taxable year, from the tax imposed under this chapter, must file a copy with the director of the reconciliation for transient accommodations as prescribed by section 237D-8.6, Hawaiʻi Revised Statutes. 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 must file with the director a copy of the filed reconciliation with the State as prescribed by section 237D-8.6, Hawaiʻi Revised Statutes, 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), Hawaiʻi Revised Statutes. ( Ord. No. 5273 , § 2, 2021)