Haw. Code R. § 19-44-61 - Wharfage payment; guarantee; report
(a) The charge for
wharfage is due to be paid by the owners of cargo but the collection of the
wharfage shall be guaranteed by the vessel, its master, operator, charterer,
agents, or owners. Use of a state wharf by a vessel, its master, operator,
charterer, agents, or owners for the loading or unloading of cargo shall be
deemed an acceptance and acknowledgment of this guarantee.
(b) Not later than forty-five days after date
of completion of handling cargo over state wharves, the master, operator,
charterer, agents or owners of a vessel, depending upon who arranged for
berthing and services, shall submit to the appropriate district manager an
original and one copy of a report for each port visited, on the form provided
by the department, furnishing the information required thereon which includes
the amount and type of cargo loaded and discharged, the number of units, the
applicable rate, and the wharfage charges due per commodity as listed. The
total wharfage charges due shall be remitted along with the report.
(c) An alternative reporting method to
section 19-44-61(b) for companies involved predominantly in the business of
transporting inter-island cargo or intra-island cargo may be a monthly wharfage
report, provided that an annual certification based on the company's accounting
year is submitted to the department from an independent public accounting firm
attesting that the company correctly reported all voyages and wharfage fees due
on cargo. Use of this alternative reporting method shall be subject to the
prior written approval of the department, and shall be effective for the next
fiscal year. The report must be in a format pre-approved by the department and
include data from all voyages for which the date of completion of handling
cargo occurs within the report month. The monthly wharfage report is due
fifteen days after the last day of the month being reported. The total wharfage
charges due shall be remitted along with the report.
Notes
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