Notice of Assessment for Delinquent Hawaiʻi County Transient Accommodations Tax (HCTAT) for Tax Year 2022
As of August 2024, Notices of Assessment for Delinquent Hawaiʻi County Transient Accommodations Tax (HCTAT) for the tax year 2022 will be mailed out. If you're an operator, timeshare plan manager, transient accommodations broker, travel agent, or involved in tour packages, you must ensure compliance with the HCTAT regulations.
Registration Requirements Under Chapter 2 of the Hawai'i County Code (HCC), all relevant parties must hold a State TAT license issued under sections 237D-4 or 237D-4.5, HRS. If you already have a valid State TAT number, you are automatically registered for HCTAT. However, a separate County Short-Term Vacation Rental permit may also be necessary.
Filing Your Tax Returns The County Director of Finance mandates that State TAT returns filed with DOTAX are considered filed with Hawai'i County. Therefore, you only need to file Forms TA-1 and TA-2 with DOTAX. No separate HCTAT return is required.
Payment Deadlines HCTAT payments are due concurrently with State TAT returns, with periodic returns requiring Form TA-1 on a monthly, quarterly, or semi-annual basis. The annual reconciliation using Form TA-2 is due by the 20th day of the fourth calendar month following the close of the tax year. If HCTAT is owed, Form HCTAT-2 and payment must be submitted by the deadline—typically April 20 for calendar year taxpayers.
Calculating HCTAT To calculate your HCTAT, multiply the taxable gross rental proceeds and fair market rental value, minus any applicable exemptions, by 3%.
Payment Methods Payments can be made by mail using Form HCTAT-1 or online via the County's payment portal. EFT payments are required for liabilities exceeding $100,000 annually. Bulk filers can also remit payments via ACH debit. Ensure you follow all required procedures, especially if you have an ACH Debit Block Service on your commercial bank account.
For detailed information, visit the official County website or contact the HCTAT Office directly. DOTAX cannot assist with HCTAT inquiries.
Ensure you're compliant with the latest HCTAT requirements. For personalized guidance, contact Verity CPAs at info@verity.cpa or 808.546.5026 today!
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