reglab/statecodes huggingface dataset:
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 247 - CONVEYANCE TAX › Section 18-247-5 - Imprinting of seal

Current through June, 2024
(a) The conveyance
			 tax shall be evidenced as paid by the imprinting of a seal on the document at
			 the time that the said tax is paid at the office of the registrar of
			 conveyances. The seal shall be so imprinted upon payment of the tax together
			 with the appropriate penalty and interest where applicable, and, in any event,
			 prior to the recordation or filing of the document with the registrar of
			 conveyances or the assistant registrar of the Land Court.
(b) In implementing these rules, the director
			 may require that the documents be brought to any of the district offices of the
			 department of taxation for an examination of the document, or for the purpose
			 of having the seal imprinted on the document.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 247 - CONVEYANCE TAX › Section 18-247-6 - Certificate of conveyance required

Current through June, 2024
(a) Except as
			 otherwise provided in these rules, at least one person made a party, with the
			 exception of governmental bodies, agencies, or officers, to a document subject
			 to the provisions of § 18-247-1 herein, or his duly authorized
			 representative shall file with the director of the office of the registrar of
			 conveyances a certificate of conveyance numbered and designated as Form P-64A,
			 "Conveyance Tax Certificate" declaring the actual and full consideration of the
			 property transferred, and any other information as the director shall require.
			 When a single document conveys more than one lot or parcel, the certificate
			 shall list a separate declaration of the actual and full consideration for each
			 lot or parcel subject to waiver by the director, or his designee, prior to the
			 imprinting of the conveyance tax seal. The certificate shall be appended to the
			 document and shall be filed with the director at the office of the registrar of
			 conveyances.
(b) No certificate is
			 required to be filed for any document executed prior to January 1, 1967, and
			 for any document to secure a debt or obligation or release of such security
			 thereof. A certificate of exemption shall be filed with the director as
			 aforesaid and as required herein within ninety days after the transaction, and,
			 in any event, prior to the recordation or filing of the document with the
			 registrar of conveyances or the assistant registrar of the Land Court for the
			 following situations:
(1) In the case of any
			 document described in section
			 247-3(3),
			 HRS, and § 18-247-3(c), at least one person made a party to such document
			 shall file a certificate declaring that the document merely conforms or
			 corrects a document previously recorded or filed.
(2) In the case of any document described in
			 section
			 247-3(4),
			 HRS, and § 18-247-3(d), at least one person made a party to such document
			 shall file a certificate declaring the amount of the nominal consideration paid
			 and the marital or parental relationship of parties.
(3) In the case of any document described in
			 section
			 247-3(5),
			 HRS, and § 18-247-3(e), at least one person made a party to such document
			 shall file a certificate declaring the reasons why the consideration is $100.00
			 or less.
(4) In the case of any
			 document described in section
			 247-3(6),
			 HRS, and § 18-247-3(f), at least one person made a party to such a
			 document shall file a certificate declaring that the document is made pursuant
			 to an agreement of sale, and where applicable, assignment of agreement of
			 sale.
(5) In the case of any
			 document described in section
			 247-3(8),
			 HRS, and § 18-247-3(h), at least one person made a party to the tax sale
			 as grantee, assignee, or transferee shall file a certificate declaring the full
			 and actual consideration of the property transferred.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 247 - CONVEYANCE TAX › Section 18-247-8 - Refunds

Current through June, 2024
(a) The director may order the refund in
			 whole or in part of any tax which has been erroneously or unjustly paid. Such
			 order shall be made in accordance with the provisions of section
			 231-23,
			 HRS.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 247 - CONVEYANCE TAX › Section 18-247-9 - Enforcement and administration

Current through June, 2024
(a) The director
			 shall administer and enforce the conveyance tax law. At any time after the
			 making of a conveyance or transfer subject to the conveyance tax, he may
			 investigate and ascertain whether said tax, in the proper amount, was paid. For
			 this purpose, the director may invoke all statutory powers vested in him,
			 including but not limited to, the provisions of section
			 231-7,
			 HRS.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 247 - CONVEYANCE TAX › Section 18-247-11 - Penalty for false declaration

Current through June, 2024
(a) Any person
			 knowingly making a false declaration on any certificate provided for in §
			 18-247-6 herein for the purpose of defrauding the State, shall be punished by a
			 fine of not less than five hundred dollars ($500) nor more than one thousand
			 dollars ($1,000), or by imprisonment for not more than one year, or
			 both.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 1 - DEFINITIONS; GENERALLY › Section 18-251-1-01 - Definitions generally

Current through June, 2024
As used in this chapter, unless the context otherwise
				  requires:
"Department" means the department of taxation. "Director"
				  means the director of taxation.
"Peer-to-peer car-sharing marketplace" means any person who
				  assists in the business of providing rental motor vehicles or vehicles to the
				  public by:
(1) Providing a forum, whether physical or electronic, in
				  which vehicle owners or authorized possessors list or advertise vehicles for
				  rent; and
(2) Collecting payment from the lessee, either directly or
				  indirectly through an agreement with a third party.
"Person" has the same meaning as defined in section
				  237-1, HRS,
				  specifically, every individual, partnership, society, unincorporated
				  association, joint adventure, group, hui, joint stock company, corporation,
				  trustee, personal representative, trust estate, decedent's estate, trust,
				  trustee in bankruptcy, or other entity, whether such persons are doing business
				  for themselves or in a fiduciary capacity, and whether the corporation or other
				  association is created or organized under the laws of the State or of another
				  jurisdiction.
"Surcharge tax" means the rental motor vehicle and tour
				  vehicle surcharge tax established under chapter
				  251, HRS, and implemented by this
				  chapter.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 2 - DEFINITIONS; RENTAL MOTOR VEHICLE SURCHARGE TAX › Section 18-251-1-02 - "Lessor", defined

Current through June, 2024
(a) As used in
this chapter, "lessor" means any person in the business of
				  providing rental motor vehicles or vehicles to the public and includes any
				  person operating a peer-to-peer car-sharing marketplace.
Example 1:
ABC U-Drive (ABC) owns 100 cars and is in the business of
				  providing cars to customers for a fee. ABC is the lessor of these cars, and the
				  incidence of the rental motor vehicle surcharge tax is on ABC.
Example 2:
Giro Transportation (Giro) is a peer-to-peer car-sharing
				  marketplace company that provides a forum where prospective rental motor
				  vehicle lessees may browse for cars they wish to rent. Giro enters into an
				  agreement with car owners to provide cars to lessees for ground transportation.
				  The lessee pays Giro the rental amount for the car and takes possession from
				  the owner. The surcharge tax is imposed on Giro, not the owner, because Giro is
				  the lessor, Giro provided the lessee a rental vehicle for a fee, and Giro is
				  not a wholesaler, tour packager, nor travel agent. The owner is a wholesaler
				  and is not subject to the tax under this chapter.
(b) For purposes of this chapter, a
				wholesaler, tour packager, or travel agent whose business and service may
				include arranging the rental vehicle transportation for a person shall not be
				deemed a lessor, unless the wholesaler, tour packager, or travel agent actually
				rents or leases (as defined in section 18-251-1-04) the vehicle.
Example 1:
Vacation Services (Vacation) is a tour packager company that
				  arranges a variety of visitor industry services, such as air transportation,
				  hotel room accommodations, ground transportation, tours, classes, and luaus
				  into packages, and sells these services to tourists. ABC U-Drive (ABC) enters
				  into an agreement with Vacation to provide the cars for ground transportation.
				  When the customer receives a rental car from ABC, the rental motor vehicle
				  surcharge tax is triggered, and the surcharge tax is imposed on ABC, not
				  Vacation, because Vacation is a tour packager who arranged rental vehicle
				  transportation.
Example 2:
Vacation Services (Vacation) decides that its business would
				  become more profitable if it started to use its own cars instead of making
				  arrangements with ABC U-Drive. Vacation acquires 5 cars and provides them to
				  customers for a fee. Vacation is now the lessor of these cars, and the rental
				  motor vehicle surcharge tax is imposed on Vacation."
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 2 - DEFINITIONS; RENTAL MOTOR VEHICLE SURCHARGE TAX › Section 18-251-1-03 - "Rental motor vehicle" or "vehicle", defined

Current through June, 2024
(a)
				Except as otherwise provided in this section, as used in this chapter, "rental
				motor vehicle" or "vehicle" means every vehicle which is:
(1) Self-propelled; or propelled by electric
				power but which is not operated upon rails;
(2) Designed to carry seventeen passengers or
				fewer; and
(3) Rented or leased or
				offered for rent or lease in this State, whether for personal or commercial
				use, for a period of six months or less.
"Car", "passenger van", and similar terms may be used to
				  designate a "rental motor vehicle" or "vehicle" in the examples set forth in
				  this chapter.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 3 - DEFINITIONS; TOUR VEHICLE SURCHARGE TAX › Section 18-251-1-05 - "Tour vehicle", defined

Current through June, 2024
(a) As used in this
				chapter, "tour vehicle" means any vehicle which:
(1) Falls into the:
(A) Eight to twenty-five passenger seat
				category; or
(B) Over twenty-five
				passenger seat category; and
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 3 - DEFINITIONS; TOUR VEHICLE SURCHARGE TAX › Section 18-251-1-06 - "Tour vehicle operator", defined

Current through June, 2024
(a) "Tour vehicle
				operator" means a person who owns, manages, operates, or dispatches tour
				vehicles.
For purposes of the tour vehicle surcharge tax imposed by
				  chapter 251, HRS, a tour vehicle operator shall be deemed synonymous with the
				  person who is, or should be, licensed under chapters
				  239 or
				  237, HRS, and required to pay the
				  public service company tax or the general excise tax imposed upon gross income
				  derived from the business of owning, managing, operating, or dispatching tour
				  vehicles.
Example 1
: ABC Sightseeing (ABC) conducts bus
				  tours on the islands of Oahu, Maui, Kauai, and Hawaii. ABC is licensed under
				  chapter
				  239, HRS, and is required to pay the
				  public service company tax. ABC manages and dispatches tour vehicles for
				  sightseeing activities, therefore, ABC is a tour vehicle operator subject to
				  the tour vehicle surcharge tax.
Example 2
: Tour Company (Tour) owns a trolley
				  that stops at the various locations on Oahu. Passengers may just ride the
				  trolley or disembark at the destination stops. Passengers do not pay any fare;
				  the cost is paid for by the owners of retail and restaurant businesses in the
				  areas where the trolley's destination stops are located. The driver doesn't
				  follow a script, but periodically points out places and things of interest
				  along the route. Tour is licensed under chapter
				  239, HRS, and is required to pay the
				  public service company tax. Tour owns a tour vehicle engaged in transporting
				  persons to pleasure destinations and sightseeing activities; therefore, Tour is
				  a tour vehicle operator subject to the tour vehicle surcharge tax.
Example 3
: DEF Diving (DEF) operates a
				  snorkeling and scuba diving school. DEF shuttles its customers to an
				  appropriate diving location for lessons and dive trips. DEF is licensed under
				  chapter
				  237, HRS, and is required to pay the
				  general excise tax. DEF is not engaged in sightseeing activities. DEF, however,
				  dispatches a tour vehicle engaged in transporting people to a pleasure
				  destination; therefore, DEF is a tour operator subject to the tour vehicle
				  surcharge tax.
(b) "Tour vehicle
				operator" shall not include wholesalers, tour packagers, and travel agents
				whose business and service may include arranging the transportation of persons
				via tour vehicles, unless the wholesaler, tour packager, or travel agent owns,
				manages, operates, or dispatches tour vehicles.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 3 - DEFINITIONS; TOUR VEHICLE SURCHARGE TAX › Section 18-251-1-07 - "Pleasure or sightseeing trip", defined

Current through June, 2024
As used in this chapter, "pleasure or sightseeing trip"
				  means the transporting of passengers over a specified route, regular route, or
				  irregular route, from a designated place or places pointing out places of
				  interest to these passengers along the route, and may include returning the
				  passengers to their points of origin.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 3 - DEFINITIONS; TOUR VEHICLE SURCHARGE TAX › Section 18-251-1-08 - "Pleasure or sightseeing destination" and "pleasure or sightseeing cruise", defined

Current through June, 2024
(a) As used in this
				chapter, "pleasure or sightseeing destination" means a place or places of
				interest or amusement.
Example
: XYZ Snorkeling (XYZ) operates a
				  snorkeling and scuba diving school. XYZ transports its customers to several
				  different diving locations for lessons. The diving locations are places of
				  interest and amusement to the customers; therefore, XYZ is subject to the tour
				  vehicle tax.
Example
: Diamond Company (Diamond) provides
				  transportation from resort areas to Diamond's Factory and Gift Shop. Diamond's
				  minibuses pick up shoppers from their hotels, take them to the Factory and Gift
				  Shop, and return the shoppers to their hotels after the tour and shopping trips
				  are finished. The factory and gift shop are places of interest and amusement;
				  therefore, Diamond is subject to the tour vehicle tax.
(b) As used in this chapter, "pleasure or
				sightseeing cruise" means a voyage on any tidelands, stream, river, ocean, or
				on any waterway for interest or amusement.
Example
: Cruise Company (Cruise) conducts
				  sunrise and sunset ocean cruises from Maui. Passengers may drive directly to
				  the catamaran docks or board the courtesy vans Cruise sends to the hotels.
				  Passengers also may choose to ride Resort Buses (Resort) which routinely stop
				  at the docks prior to the cruise times. The Cruise's courtesy vans and Resort's
				  buses are used to transport persons to a voyage on the ocean; therefore, Cruise
				  and Resort are both subject to the tour vehicle tax.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 4 - IMPOSITION OF RENTAL MOTOR VEHICLE SURCHARGE TAX › Section 18-251-2-01 - Surcharge tax on rental motor vehicles or vehicles; imposition and rate

Current through June, 2024
There is levied on the lessor, and shall be assessed and
				  collected each month, a rental motor vehicle surcharge tax at the rate
				  established in section
				  251-2,
				  HRS. The rental motor vehicle surcharge tax shall be levied upon the lessor;
				  provided that the tax shall not be levied on the lessor during the period
				  September 1, 1999, to August 31, 2007, if:
(1) The lessor is renting the vehicle to
				replace a vehicle of the lessee that is being repaired; and
(2) The repair order for the vehicle is
				retained by the lessor for four years for verification purposes.
Example
: ABC Rentals rents a car to Mr. Cruise
				  for four days, from December 30, 2000, to January 2, 2001. The surcharge tax
				  due is $12.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 4 - IMPOSITION OF RENTAL MOTOR VEHICLE SURCHARGE TAX › Section 18-251-2-04 - Surcharge tax on rental motor vehicles or vehicles; adjustments

Current through June, 2024
The rental motor vehicle surcharge tax is imposed in
				  accordance with sections
				  18-251-2-02 and
				  18-251-2-03; provided that the
				  lessor shall not be required to pay the surcharge tax if the entire rental
				  contract is voided and all fees, charges, and consideration in any form are
				  returned to the person renting or leasing the motor vehicle or vehicle.
Example:
Cheep Fleet (Cheep) rents a car to Mr. Roe. Mr. Roe takes
				  the car out on Monday at 9:00 a.m. Dissatisfied with the car's performance, at
				  12:00 p.m. Mr. Roe exchanges the car for another one. At 5:00 p.m., he's back.
				  This time he demands that Cheep return his money. Cheep voids the rental car
				  contract and returns all money collected from Mr. Roe: the rental fee,
				  insurance fee, extra driver fee, and the pass-on of the rental motor vehicle
				  surcharge tax. Cheep does not charge Mr. Roe an administrative service fee for
				  the return of the car. The rental motor vehicle surcharge tax will not be
				  imposed on Cheep for the use of the cars by Mr. Roe.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 4 - IMPOSITION OF RENTAL MOTOR VEHICLE SURCHARGE TAX › Section 18-251-2-05 - Surcharge tax on rental motor vehicles or vehicles; subject to general excise tax

Current through June, 2024
(a) The rental
				motor vehicle surcharge tax imposed on a lessor is included as gross income
				subject to the general excise tax, chapter
				237, HRS, except as provided in
				subsection (b)
(b) Rental motor
				vehicle surcharge taxes which are:
(1)
				Separately stated and visibly passed on; and
(2) Collected from persons renting or leasing
				vehicles by lessors holding certificates of registration under chapter 251,
				HRS, and this chapter; shall be excluded from gross income subject to the
				general excise tax
Example:
ABC Rentals (ABC) rents cars to residents and visitors.
				  Every person renting a car is given a rental car agreement which includes a
				  breakdown of charges for the customer. The surcharge tax amount is listed
				  separately in every contract. The surcharge taxes that ABC collects from its
				  customers are not included as gross income for general excise tax
				  purposes.
Example:
Cheep Fleet (Cheep) targets the budget traveler and
				  advertises a flat daily rate, "$12, no more, no less" in its flyers. Cheep's
				  rental contracts do not break out any costs and simply lists "Total Due: $12"
				  on the last line. Although a portion of the $12 represents the surcharge tax
				  which must be paid under this chapter, because the surcharge tax is not visibly
				  broken out and shown on the contract, the entire $12 is gross income subject to
				  the general excise tax.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 5 - IMPOSITION OF TOUR VEHICLE SURCHARGE TAX › Section 18-251-2-06 - Surcharge tax on tour vehicles; imposition and rates

Current through June, 2024
There is levied on the tour vehicle operator, and assessed
				  and collected each month, a tour vehicle surcharge tax for each tour vehicle
				  used or partially used during the month at the rates set forth in section
				  251-2(b),
				  HRS.
Example:
ABC Bus Tours (ABC) owns ten buses that fall in the over
				  twenty-five seat category and sells around-the-island tours on Hawaii. ABC also
				  provides "as needed" transportation services to large groups. In January 1992,
				  ABC conducts tours using five buses; uses one bus to transport one group of
				  visitors that disembarked from a ship in Hilo to a luau and back to the ship;
				  and does not use the remaining four buses, which are serviced that month. The
				  tour vehicle surcharge tax for the month of January 1992 is imposed on six
				  buses.
Example:
DEF Sightseeing (DEF) owns ten vans and minibuses with
				  passenger capacities between eight to twenty-five persons. As part of a model
				  transportation project, DEF agrees to use all of its vehicles to transport
				  workers from neighborhood sites to central locations downtown in the morning
				  and to return the workers back to the neighborhood sites in the early evening.
				  The project lasts for one month. DEF also uses four of the vehicles in the
				  evening to regularly transport tourists to places of interest. DEF uses the
				  same vehicles each evening. One evening, however, one of the vehicles breaks
				  down and DEF uses an alternate minibus for an hour. Because five of the
				  vehicles only were used for commuting purposes, these are not subject to the
				  surcharge tax for the month of the project. The surcharge tax is imposed on the
				  other five vehicles " the four that were usually used in the evenings and the
				  additional one used on the night of the breakdown. The tour vehicle surcharge
				  tax for the month is imposed on five minibuses.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 5 - IMPOSITION OF TOUR VEHICLE SURCHARGE TAX › Section 18-251-2-07 - Surcharge tax on tour vehicles; cost not deductible from public service company tax

Current through June, 2024
The tour vehicle surcharge tax imposed on a tour vehicle
				  operator is not deductible from gross income subject to the public service
				  company tax, chapter
				  239, HRS.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 5.1 - IMPOSITION OF CAR-SHARING VEHICLE SURCHARGE TAX › Section 18-251-2.5-02 - Car-sharing vehicle surcharge tax; imposition

Current through June, 2024
(a) The
				car-sharing vehicle surcharge tax is levied per half-hour or part of a
				half-hour that a vehicle is rented or leased by a car-sharing organization. The
				car-sharing vehicle surcharge tax is levied at the rate and in the manner set
				forth in section
				251-2,
				HRS, on all rentals of six hours or more. For purposes of calculating the tax,
				the time length of rentals shall not include any complimentary grace period
				provided by a lessor.
Example:
Car Share, a car-sharing organization, rents a vehicle for
				  two hours. Car Share is liable for the car-sharing surcharge tax for a total of
				  four half-hours at the rate set forth in section
				  251-2.5,
				  HRS.
Example:
Car Share rents Vehicle A for two hours and also rents
				  Vehicle B for six hours. Car Share is liable for car-sharing surcharge tax for
				  four half-hours at the rate set forth in section
				  251-2.5,
				  HRS, for the rental of Vehicle A. Car Share is liable for car-sharing surcharge
				  tax for one day at the rate set forth in section
				  251-2,
				  HRS, for the rental of Vehicle B because that rental is six hours or
				  longer.
Example:
Car Share rents Vehicle C for two hours and rents Vehicle D
				  for twenty-six hours. Car Share is liable for car-sharing surcharge tax for
				  four half-hours at the rate set forth in section
				  251-2.5,
				  HRS, for the rental of Vehicle C. Car Share is liable for car-sharing surcharge
				  tax for two days at the rate set forth in section
				  251-2,
				  HRS, for the rental of Vehicle D because that rental is six hours or longer and
				  is for all or part of two days.
Example:
Customer rents a vehicle from Car Share at 1:00 p.m. Car
				  Share offers a complimentary grace period based on traffic conditions. Customer
				  returns the vehicle at 7:10 p.m. the same day. Customer's rental qualifies for
				  a complimentary grace period of fifteen minutes and customer is charged for a
				  rental of five hours and fifty-five minutes. The car-sharing organization is
				  liable for car-sharing surcharge tax for twelve half-hours at the rate set
				  forth in section
				  251-2.5,
				  HRS, because the rental period is not six hours or longer.
Example:
Customer rents a vehicle from Car Share at 1:00 p.m. Car
				  Share offers a complimentary grace period based on traffic conditions. Customer
				  returns the vehicle at 7:30 p.m. the same day. Customer's rental qualifies for
				  a complimentary grace period of fifteen minutes and customer is charged for a
				  rental of six hours and fifteen minutes. Car Share is liable for car-sharing
				  surcharge tax for one day at the rate set forth in section
				  251-2,
				  HRS, because the rental is six hours or longer.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 6 - REGISTRATION › Section 18-251-3-01 - Certificate of registration

Current through June, 2024
(a) For purposes of
				this chapter, "place of business" means a location in this State at which:
(1) The business of providing rental motor
				vehicles to the public is conducted; or
(2) The business of engaging or continuing in
				the tour vehicle operator business is conducted.
"Place of business" does not include tour activity desks,
				  unless the tour activity desk actually conducts the business in paragraph (1)
				  or (2).
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 6 - REGISTRATION › Section 18-251-3-02 - Display of registration certificate

Current through June, 2024
(a) Each person at
				all times shall conspicuously display the certificate of registration or a
				notice as set forth in subsection (b) at each place for which the certificate
				of registration is issued.
(b)
				Where the person providing rental motor vehicles to the public or engaging in
				the tour operator business has more than one place of business, the director
				shall issue one certificate of registration. The person may post a notice at
				each place of business notifying the public where the certificate may be
				inspected.
Example:
Hawaii, Inc. provides rental motor vehicles to the public at
				  two places of business located at the Honolulu Airport and in Waikiki. To
				  register, Hawaii, Inc. must list both places of business and pay a $20 fee. A
				  master certificate shall be issued. Hawaii, Inc. is not required to post a copy
				  of the certificate at either place of business but may post a notice at each
				  place of business stating that the business of providing rental motor vehicles
				  to the public has been properly registered and that a true copy of the
				  certificate may be inspected or examined at a place designated in the notice.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 6 - REGISTRATION › Section 18-251-3-03 - Nontransferability of certificate of registration

Current through June, 2024
The certificate of registration shall not be transferable.
				  The certificate shall be valid only for the person in whose name the
				  certificate has been issued and for the transaction of business only at the
				  place or places designated therein; provided that the information underlying
				  the certificate may be amended and updated as allowed by the department in
				  accordance with section
				  18-251-3-01(c).
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 6 - REGISTRATION › Section 18-251-3-04 - Cancellation of registration by person ceasing to do business; change of ownership

Current through June, 2024
Any person who goes out of business or otherwise ceases to
				  provide rental motor vehicles to the public or engage in the tour operator
				  business for which a certificate of registration is issued or who transfers
				  ownership of its business shall notify the taxation district office in which
				  the person is registered by canceling the registration on a form prescribed by
				  the department not more than ten days after the transfer of ownership or the
				  activity has ceased.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 6 - REGISTRATION › Section 18-251-3-05 - Registration of the acquisition, sale, transfer, assignment, or gift of a business

Current through June, 2024
(a) Any person who
				acquires a business providing rental motor vehicles to the public or a tour
				vehicle operator business or sells, transfers, assigns, or gives away such a
				business during the taxable year shall notify the taxation district office in
				which the person is registered by filing a form prescribed by the department
				not more than ten days after the transaction.
(b) A buyer, transferee, assignee, or
				recipient of a gift of such a business shall register as set forth in section
				18-251-3-01.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 6 - REGISTRATION › Section 18-251-3-06 - Registration upon reorganization; partnership formation

Current through June, 2024
Any tour vehicle operator business or business providing
				  rental motor vehicles to the public which reorganizes its corporate structure
				  or forms a partnership shall notify the taxation district office in which the
				  person is registered of the change by canceling the registration on a form
				  prescribed by the department not more than ten days after the reorganization or
				  the formation of the partnership. The person shall file a new certificate of
				  registration as set forth in section
				  18-251-3-01.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 6 - REGISTRATION › Section 18-251-3-07 - Corporate name change

Current through June, 2024
Any tour vehicle operator business or business providing
				  rental motor vehicles to the public which changes its corporate name shall
				  notify the taxation district office in which the business is registered of the
				  change not more than ten days after the change of name. Upon notification, the
				  change of name shall be noted in the records of the taxation district office.
				  The Department may issue another certificate of registration with the change of
				  name.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 7 - RETURNS AND PAYMENTS › Section 18-251-4-01 - Returns and payments

Current through June, 2024
(a) On or before
				the last day of each calendar month, every person taxable under this chapter
				during the preceding calendar month shall file a sworn tax return for the
				business activity of the previous month with the director in a form prescribed
				by the director unless the person has obtained permission to make tax returns
				and payments on a quarterly or semiannual basis.
(b) The person shall be required to file
				monthly, quarterly, or semiannual tax returns, and annual tax returns with the
				department in the same manner and at the same time as the tax returns are filed
				in accordance with chapter
				237, HRS, except as otherwise
				provided in this chapter.
(c) All
				required tax returns and payments shall be filed or made with the taxation
				district office where the business is located and registered or with the first
				taxation district office, 830 Punchbowl Street, Honolulu, Hawaii 96813. All
				required tax returns shall indicate the taxation district or districts where
				the business activity 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) 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) A person becomes delinquent in the filing
				of the tax return or the payment of taxes due thereon;
(2) The director determines that the person
				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 the 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 person's
				total tax liability for the calendar year exceeds $2,000 for quarterly returns
				or $1,000 for semiannual returns.
Upon revocation, the person 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 person shall transmit
				  the return with a remittance for the amount of the tax, to the appropriate
				  taxation district office in accordance with subsection (c).
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 7 - RETURNS AND PAYMENTS › Section 18-251-5-01 - Remittances

Current through June, 2024
The provisions of section
				  237-31, HRS, shall
				  apply. Each remittance of taxes imposed by this chapter shall be made by money,
				  bank draft, check, cashier's check, money order, or certificate of deposit
				  payable to the Hawaii state tax collector. The remittance, together with the
				  tax return, shall be sent to the appropriate taxation district office where the
				  business upon which the tax is imposed is located. If the person operates a
				  business in more than one taxation district, the remittance and the tax return
				  may be sent to the taxation district in which the business is registered or to
				  the first taxation district office.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 7 - RETURNS AND PAYMENTS › Section 18-251-5-02 - Penalties

Current through June, 2024
Penalties shall be in accordance with section
				  237-32, HRS. Penalties
				  for noncompliance, such as failure to file a return or to pay tax, and interest
				  shall be added to and become a part of the tax, when and as provided by section
				  231-39,
				  HRS.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 7 - RETURNS AND PAYMENTS › Section 18-251-6-01 - Annual return

Current through June, 2024
(a) In addition to
				the monthly, quarterly, or semiannual return, every person taxable under this
				chapter shall file an annual tax return on or before the twentieth day of the
				fourth month following the close of the taxable year with the taxation district
				office in which the business is located and registered or with the office of
				the first taxation district in Honolulu. If the person operates a business
				located in more than one taxation district, the person may file an annual tax
				return with the taxation district in which the business is registered or with
				the first taxation district. The annual tax return shall summarize the person's
				liability under this chapter for the taxable year.
(b) With the approval of the department,
				persons who keep their books on other than a calendar year basis may file their
				annual tax returns and pay taxes for the year covering the person's accounting
				period based upon the person's method of keeping books in the same manner as
				returns are filed pursuant to chapter
				237, HRS.
(c) The tax return shall be signed by the
				taxpayer, if made by an individual, or by the president, vice-president,
				secretary, or treasurer of a corporation, if made on behalf of a corporation.
				If made on behalf of a partnership, firm, society, unincorporated association,
				group, hui, joint adventure, joint stock company, corporation, trust estate,
				decedent's estate, trust, trustee in bankruptcy, or other entity, any
				individual delegated by the entity shall sign the tax return on behalf of the
				taxpayer. If made on behalf of a husband and wife who jointly own a tour
				operator business or provide rental motor vehicles to the public, the tax
				return may be signed by either the husband or the wife. If for any reason, it
				is not practicable for the individual taxpayer to sign the return, it may be
				done by any duly authorized agent. For the purposes of this section, duly
				authorized agent means:
(1) The individual's
				personal representative or other person charged with the care of the property
				of the decedent if the individual is deceased; or
(2) The individual's committee, guardian,
				fiduciary, other person charged with the care of the person or property of the
				individual, or person holding the individual's power of attorney in a form
				prescribed by the department if the individual is under a disability, or it is
				not practicable for the individual to sign the return.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 7 - RETURNS AND PAYMENTS › Section 18-251-6-02 - Short year return; change of ownership or cessation of business

Current through June, 2024
(a) The event of change of ownership,
				complete transfer of motor vehicle rental or tour vehicle activity, going out
				of business, or otherwise ceasing to engage in the conduct of a tour operator
				business or providing rental motor vehicles to the public shall close the
				taxable year.
(b) If there is a
				change of ownership or complete transfer of the business activity, or if a
				person goes out of business or otherwise ceases to engage in the activity, the
				person shall notify the director of the change, transfer, or cessation of
				business not more than ten days after the change, transfer, or cessation occurs
				in accordance with section 18-251-3-04.
(c) The person shall file a monthly return on
				or before the last day of the calendar month following the month in which the
				change of ownership, transfer of activity, or cessation of business took
				place.
(d) If the person has been
				granted permission to make quarterly or semiannual tax returns instead of
				monthly returns, the person shall file a return of the installment of the tax
				due for the applicable quarterly or semiannual period on or before the last day
				of the calendar month following the month in which the change of ownership,
				transfer of activity, or cessation of business took place.
(e) The person shall prepare and submit an
				annual tax return summarizing the months of the year engaged in the activity on
				or before the twentieth day of the fourth month after the change of ownership,
				transfer of activity, or cessation of business took place.
(f) A person required by this section to file
				any tax return may apply for an extension as set forth in section
				18-251-6-01(d).
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 7 - RETURNS AND PAYMENTS › Section 18-251-7-01 - Filing of returns

Current through June, 2024
(a) Except as
				otherwise provided in section 18-251-6-02, the times for the filing of monthly,
				quarterly, or semiannual returns are as follows:
(1) For monthly returns, on or before the
				last day of the calendar month following the month in which taxes accrued. The
				return shall report the rental motor vehicle surcharge tax from the immediately
				previous month. In the case of a tour vehicle operator, the return shall report
				the tour vehicle surcharge tax for each tour vehicle used or partially used
				during the immediately previous month.
(2) For quarterly returns, on or before the
				last day of the month after the close of each quarter. For calendar year
				taxpayers, the quarterly returns shall be due on or before April 30, July 31,
				October 31, and January 31.
(3) For
				semiannual returns, on or before the last day of the month after the close of
				each six-month period. For calendar year taxpayers, the returns shall be due on
				or before July 31 and January 31.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX › Subchapter 8 - ASSESSMENTS › Section 18-251-8-01 - Assessment upon failure to make return; limitation period; extension by agreement

Current through June, 2024
(a) If any person
				fails to make a return as required by this chapter, the director shall proceed
				to assess the tax due based upon the best information available and impose any
				applicable penalty and interest upon the person.
(b) The assessment shall be presumed to be
				correct until and unless the contrary shall be clearly proven by the person
				assessed upon an appeal duly taken as provided in section
				251-10, HRS. The burden
				of proof is upon the person assessed to disprove the correctness of the
				assessment.
(c) Except as otherwise
				provided by this section, the amount of tax imposed under this chapter shall be
				assessed or levied within three years after the annual tax return was filed or
				within three years of the due date prescribed for the filing of the tax return,
				whichever is later. No proceeding in court without assessment for the
				collection of any such taxes shall be begun after the expiration of the period.
(1) For tax returns filed before the due
				date, the limitations period on assessment begins to run as of the last day
				prescribed for filing. The filing of an amended tax return shall not extend the
				statute.
(2) The statute of
				limitations shall begin to run only upon the filing of a tax return which is
				complete and meets all legal requirements.
(3) The assessment of tax or proceeding for
				collection without assessment shall not be barred by the statute of limitations
				and the tax may be assessed or levied at anytime if no annual tax return is
				filed or if a false or fraudulent tax return is filed with intent to evade tax
				liability. In the case of a return claimed to be false or fraudulent with
				intent to evade tax, the claim shall first be determined by the circuit court
				as provided in section
				235-111(b),
				HRS.
Hawaii Administrative Rules › Title 19 - DEPARTMENT OF TRANSPORTATION › Subtitle 1 - ADMINISTRATION › Chapter 1 - PRACTICE AND PROCEDURE › Subchapter 1 - GENERAL PROVISIONS › Section 19-1-1 - Statement of policy

Current through June, 2024
This chapter shall govern the practice and procedure
					 before the department of transportation. It is the intention- that this chapter
					 shall effectuate and carry out the purposes and policies of chapter
					 91, Hawaii Revised Statutes, and shall
					 be construed and interpreted in the manner most favorable to secure the just,
					 speedy and inexpensive determination of every proceeding authorized by
					 law.
Hawaii Administrative Rules › Title 19 - DEPARTMENT OF TRANSPORTATION › Subtitle 1 - ADMINISTRATION › Chapter 1 - PRACTICE AND PROCEDURE › Subchapter 1 - GENERAL PROVISIONS › Section 19-1-2 - Definitions

Current through June, 2024
Whenever used in this chapter, unless the context
					 otherwise requires:
"Complainant" means the person, agency or officer upon
					 whose complaint a proceeding is instituted.
"Contested case" means a proceeding in which the legal
					 rights, duties, or privileges of specific parties are required by law to be
					 determined after opportunity for hearing before the director.
"Department" means the department of
					 transportation.
"Director" means the director of transportation.
"Hearing" means any formal proceeding for the
					 determination of the legal rights of specific parties which is authorized by
					 law or rules in a matter which is initiated by action taken, or to be taken, by
					 the department or which may be initiated by a petition or application for the
					 granting of any right, privilege, authority or relief from or after
					 administrative action.
"Party" means each person or agency named or admitted as a
					 party, or properly seeking and entitled as of right, to be admitted as a party
					 in a hearing.
"Person" includes individuals, partnerships, corporations,
					 associations, or public or private organizations of any character other than
					 agencies.
"Petitioner" means the person making or on whose behalf a
					 petition or. application is made for a hearing which the director may hold
					 under statutory or other authority delegated to him or for a declaratory
					 ruling, as to the applicability of any statutory provision or of any department
					 rule or order, or for the adoption, amendment or repeal of any department rule
					 or regulation.
"Presiding officer" means the person conducting the
					 hearing and may be the director of transportation or his representative.
"Public records" shall have the same meaning as is given
					 the term in chapter
					 92, Hawaii Revised Statutes, and
					 includes all rules, written statements of policy or interpretation formulated,
					 adopted, or used by the department, all final opinions and orders, and any
					 standard form or instrument used by the department.
"Respondent" means the party in a contested case against
					 whom an order to show cause has been issued by the director, on his own
					 initiative or a-notice of hearing, has been issued on the basis of a complaint
					 filed with the director.
"Rulemaking", means any formal action for the adoption,
					 amendment or repeal of any rule of the department.