(a) In general. On
or before the last day of each calendar month, every operator or plan manager
taxable under this chapter during the preceding calendar month shall file a
sworn return with the director in a form prescribed by the director unless the
operator or plan manager has obtained permission to make tax returns and
payments on a quarterly or semiannual basis.
(b) How to report gross income or gross
proceeds. The operator or plan manager shall be required to file monthly,
quarterly, or semiannual returns, and annual returns with the department in the
same manner and at the same time as the returns are filed in accordance with
chapter 237, HRS, except as otherwise provided in this chapter.
(c) Where to file tax returns and make
payments. All required tax returns and payments shall be filed or made with the
taxation district office where the transient accommodation is located and
registered or in the first taxation district office, 830 Punchbowl Street,
Honolulu, Hawaii 96813. All required tax returns shall indicate the taxation
district within which the transient accommodation upon which the tax is imposed
is situated. A tax return which fails to indicate such taxation district shall
be deemed an incomplete return and shall be returned to the taxpayer for proper
filing.
(d) Revocation of
permission to file quarterly or semiannual returns. At any time, the director
may revoke the permission given to file a return and make payments thereon on a
quarterly or semiannual basis during the calendar year if:
(1) An operator or plan manager becomes
delinquent in the filing of the tax return or the payment of taxes due
thereon;
(2) The director
determines that the operator or plan manager plans to depart quickly from the
State or is disposing of or concealing assets or doing any other act tending to
prejudice or jeopardize the proper administration of this chapter, including
assessment or collection of a deficiency. In addition to revoking the
permission granted, the director may immediately assess, insofar as not
previously assessed, the taxes imposed by this chapter; or
(3) The operator's or plan manager's total
tax liability for the calendar year exceeds $2,000 for quarterly returns or
$1,000 for semiannual returns.
Upon revocation, the operator or plan manager shall file a tax
return of the installment of the tax due on or before the last day of the
calendar month following the month, quarter, or semiannual period, as the case
may be, in which the liability arose and each month thereafter. The operator or
plan manager shall transmit the return with a remittance for the amount of the
tax, to the appropriate taxation district office in accordance with subsection
(c).
